Historical antecedents shaping corporate reporting in Iran Yaftian,A, Wise, V and Mirshekary, S 2014, Historical antecedents shaping corporate reporting in Iran, Corporate ownership and control, vol. 11, no. 3, pp. 154-165. Attached Files Name Description MIMEType Size Downloads yaftian-historicalantecedents-2014.pdf Published version application/pdf 339.47KB 270 Title Historical antecedents shaping corporate reporting in Iran Author(s) Yaftian,A orcid.org/0000-0002-1893-7788 Wise, V Mirshekary, S orcid.org/0000-0003-2659-2094 Journal name Corporate ownership and control Volume number 11 Issue number 3 Start page 154 End page 165 Publisher Virtus Interpress Place of publication Sumy, Ukraine Publication date 2014 ISSN 1727-9232 1810-3057 Keyword(s) Accounting in Iran Corporate reporting history Summary This research paper examines the evolution of corporate reporting and governance in Iran over the last century. The approach adopted was to provide an historical perspective to examine the environment within which Iranian corporate reporting has emerged and been shaped. An historical framework allows the study to focus on the evolution and development of corporate reporting practice in Iran. By adopting an historical framework, this study is able to inform future research based on models that adopt an evolutionary approach to the assessment of environmental factors on economic systems. The conclusion reached in this study is that socio-economic and political changes during the century have been opportune as drivers of corporate reporting in Iran. The study makes an incremental contribution to the existing accounting history literature for Asia / Middle East / developing countries. Language eng Field of Research 159999 Commerce, Management, Tourism and Services not elsewhere classified Socio Economic Objective 940502 Professions and Professionalisation HERDC Research category C1 Refereed article in a scholarly journal ERA Research output type C Journal article Copyright notice ©2014, Virtus Interpress Free to Read? Yes Persistent URL http://hdl.handle.net/10536/DRO/DU:30067722 Document type: Journal Article Collections: Faculty of Business and Law Deakin Business School Open Access Collection Related Links Link Description Connect to Elements publication management system Go to link with your DU access privileges     Unless expressly stated otherwise, the copyright for items in DRO is owned by the author, with all rights reserved. Every reasonable effort has been made to ensure that permission has been obtained for items included in DRO. If you believe that your rights have been infringed by this repository, please contact drosupport@deakin.edu.au. Versions Version Filter Type Tue, 25 Nov 2014, 10:02:43 EST Tue, 25 Nov 2014, 10:03:39 EST Tue, 25 Nov 2014, 12:16:59 EST Tue, 25 Nov 2014, 12:25:07 EST Wed, 03 Dec 2014, 13:10:18 EST Fri, 05 Dec 2014, 09:43:55 EST Fri, 05 Dec 2014, 09:44:31 EST Fri, 12 Dec 2014, 09:28:36 EST Wed, 06 Dec 2017, 06:11:16 EST Fri, 07 Sep 2018, 17:21:14 EST Filtered Full Citation counts:   Cited 0 times in TR Web of Science Cited 0 times in Scopus Search Google Scholar Access Statistics: 584 Abstract Views, 271 File Downloads  -  Detailed Statistics Created: Tue, 25 Nov 2014, 10:03:39 EST