Investigating the Financial Reporting Requirements of Managers based on the Acute Inflationary Economy in Order to Continue the Activities of Tehran Stock Exchange Companies

For this purpose, in this article, the effective factors on the financial reporting of managers based on the acute inflationary economy in line with the continuation of the activities of Tehran Stock Exchange companies have been tried based on the opinions of experts in the form of available and targeted sampling, which is 11 people. Determined to be modeled through interviews, in the form of foundational data theory. The results of the research showed that the main influencing factors are that the causal variables include managerial driving factors that include managers' behavioral and cognitive factors, managers' business intelligence factors, managers' communication factors, managerial organizational factors and environmental driving factors that include social networks, communication with industry, environmental monitoring, intervening variables include government policies and laws, government support, control of macroeconomic variables by the government, and financial and administrative facilitation. Background variables include the use of new financial technology that includes internet social networks, new financial technologies, the use of new methods that include competitiveness, social responsibilities including environmental issues and branding, product accreditation and Services and pricing. Strategic variables include identification of potential points, adaptability to peripheral developments, risk-taking, market knowledge and financial standardization, and impact variables include the development of participation of shareholders and beneficiaries, profitability and increase in market share.