elham soleiman dehkordi; Seyed Mansour Mirsaedi
Abstract
Financial Information has an important role in economic growth and development of trade competition system. It is considered in different sciences such as economics, accounting and so on. Nevertheless , one of the important challenges in this regard is the recognition of financial Information, ...
Read More
Financial Information has an important role in economic growth and development of trade competition system. It is considered in different sciences such as economics, accounting and so on. Nevertheless , one of the important challenges in this regard is the recognition of financial Information, because by exploring this concept and its significance, the legislator can foresee civil and criminal arrangements for protecting this information. In relation to the meaning of this information, there are four possibilities. According to the first possibility, financial information is solely one of the instances of trade secret and is concerned with intellectual property law. According to the second possibility, financial information is the information in which any misuse leads to commercial and property loss. According to the third possibility, information that affects three constituent of expense, revenue and investor’s rights, is financial. According to the fourth possibility, information that has financial value is considered to be financial information. Among these possibilities, the fourth possibility is compatible with legal logic, because financial Information conforms with all of the criteria for being property.
