Information Transparency

The primary purpose of this research is to develop and present dimensions and components of information transparency in banks to evaluate and rank the level of information disclosure and transparency of Iranian banks, considering the environmental and native conditions of Iran. Regarding the reporting conditions and reporting environment of Iranian banks and the information needs that govern them, one can evaluate the banks on an applied level by explaining the level of disclosure and specific information transparency and then ranked it. For this purpose, firstly, the list of dimensions and components of disclosure and transparency is extracted from research, documents, and standards issued by professional banking authorities. Then after incorporation, adjustment, and summary, the final list of dimensions and components is reviewed by experts. Due to the lack of a proper model of information disclosure and transparency in Iranian banks, the best way to confirm the criteria, dimensions, and components of the model was to use the opinions of experts. The Delphi method and the one-sample t-test were used to verify the components and finally design the model. As a result, the final model consists of 11 dimensions of information transparency to evaluate and rank the level of disclosure and transparency of Iranian banks and assess the degree of compliance of the current status of disclosure and transparency of Iranian banks with the proposed model using (SEM) and the t-sample.

Background: Transparency can sometimes become a challenging issue, but it is necessary to foster an ethical culture. The purpose of this research is to evaluate the model of information transparency in electronic auctions in the organization of collecting and selling property. Method: The present study was among descriptive-correlation studies. The target community was the users of the organization's services, the auctioneers in the movable and immovable property sector, among whom 400 people were selected as a sample using available sampling, and after the drop of 351 people, they participated in the final analysis. The tool of analysis was a researcher-made questionnaire. Structural equation modeling method and Smart PLS software were used for data analysis. Results: The results of the path coefficients showed that the model has a good fit and can be used as a basis for e-business activists and property collection and sale organizations. Conclusion: Transparency is an important component of professional ethics and a characteristic of organizational culture, which is revealed through the behavior of leaders, employees and stakeholders of the organization, which is interrelated with the characteristics of the product and the perceived value, and leads to providing the interests of the stakeholders and participates Article number: 6

One of the main demands of investors (depositors and shareholders) of banks is transparency. However, in addition to the requirements for meeting this demand, measuring how to meet it has become challenging. So far, researchers have proposed different qualitative criteria for transparency. In this study, while introducing the correlation coefficient between book and market value at risk (VaRs) as a criterion of transparency, we seek to examine the stability of this criterion in different economic conditions. For this purpose, first, by using the e-garch model, the value at risk was estimated based on the balance sheet (book) information and also the market information of the banks' shares, then by calculating the correlation coefficients between book and market VaR’s under normal conditions, we predict book and market VaR’s using vector auto-regressive (VAR) models, along with defining three stress scenarios (Mild - Severe - hyper stress). We examined the significance of the difference between the calculated correlation coefficients in the three stress test modes. We thus tested the stability of the correlation coefficient of the defined scenarios. The findings showed that except for the correlation caused by the unemployment rate factor in mild and hyper-stress scenarios, in other cases, no evidence of H0 rejection was found, indicating the stability of the correlation coefficient between book and market VaRs as a measure of transparency.