Providing a model of relationship between factors affecting the level of disclosure of environmental, social and economic information of companies and information asymmetry based on positive accounting theories with the industry impact approach

In order to change the business environment and move towards sustainable development goals, companies must consider maximizing social justice, environmental quality and economic prosperity for all their stakeholders in society and information. Reveal their performance in this regard. On the other hand, one of the problems of the capital market, which will lead to the risk of moral abuse, undesirable selection and uncertainty in the market, is the inequality of information between domestic and foreign stakeholders due to differences in access to this information, which is essentially confidential. . In this study, the importance of disclosure of the mentioned information, the impact of industry on the level of disclosure, has been investigated. They have been evaluated and measured.Research

This research is of theoretical-applied type. The performance information of 76 companies listed on the Tehran Stock Exchange from six selected industries selected by screening has been reviewed in the period 2011-2018.

Based on the results of analysis of variance, the level of disclosure of environmental and social information under the influence of industry has been significantly different; Economic information is disclosed at almost the same level in all industries. Also, the results of regression test showed that information disclosure in the mentioned areas has led to a reduction in information asymmetry.