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This study aims at investigating the influence of using flipped classroom model on Iranian EFL eleven graders’ English achievements and their willingness to communicate. A pre-experimental design was used in this study. The participants were students in four classes of two high schools in Sanadaj, Iran. Two classes functioned as experimental and two others as control. The students in the experimental group (N=48) received instructional videos based on their English textbook. The videos were uploaded on a social network channel made by the researcher so the students could download them and watch them at their convenience time. Each individual participant in the experimental group then had the opportunity to interact with his classmates and teacher via the social network made by the students. This could help the students in the experimental group for the in-class discussion formed on the content of the videos and textbook exercises, Meanwhile, the students in the control group (N=47) received in class traditional teaching focusing on lectures and explanations by the teacher. Despite these two different ways of presenting the contents of the English textbook, students in both experimental and control groups had the opportunity to take part in various learning activities in each classroom session including collaborative activities, completing the textbook exercises, giving comments and presenting new ideas, giving each other support and feedback and taking in-class quizzes. Statistical analysis of the post- test results revealed that the participants in the experimental group could outperform the participants in the control group. Furthermore, the findings of this study indicated that there was a significant difference in learners’ willingness to communicate between experimental and control groups in favor of the experimental group.

Voluntary disclosure and transparency can preserve the interests of shareholders, and the company's performance improves. in this paper, the importance of transparency in financial reporting and expressed its limitations and quality of disclosure and transparency, we express and at the end of the importance and benefits of voluntary disclosure, as well as major issues and the impact of voluntary disclosure of information in the market. we will examine.

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