Strategies for Inhancing Financial Reporting Immunization in Iran: Grounded Theory Approach

Financial Reports are the most important sources of information aimed at providing the necessary information for economic decisions and providing a large part of the information needs of the capital market. In this research, we try to explore and propose Strategies for Inhancing Financial Reporting Immunization that leads to transparency of the capital market and increase efficiency information market, is discussed using Grounded Theory approach. The statistical population of the study is the professors of universities and professional experts in the field of financial reporting that according to the research method snowball sampling or chains for interview were selected. In order to, interviews were conducted with 23 university professors and professional financial reporting experts. The data of the research was analyzed using the open, axial and selective coding method, which is specially based on the Grounded Theory approach and were extracted macrocategories, main categories and small categories (concepts). Major strategies in the field of Financial Reporting Immunization from the perspective of more contributors based on the deployment of an effective internal control system, strengthening responsiveness-response culture, strengthening its oversight mechanism and reforming its structures, joining the global markets, strengthening financial reporting infrastructures, aligning with international law, and improving conditions and reforming the economic fabric.