Biddle, G. C., Hilary, G., & Verdi, R. S. (2009). How does financial reporting quality relate to investment efficiency?
Journal of Accounting and Economics,
48(2-3), 112-131.
https://doi.org/10. 1016/j.jacceco.2009.09.001
Botosan, C. A. (1997). Disclosure level and the cost of equity capital.
Accounting review,
72(3), 323-349.
https://www.jstor.org/stable/248475
Cao, N., McGuinness, P. B., & Xi, C. (2021). Does securities enforcement improve disclosure quality? An examination of Chinese listed companies' restatement activities.
Journal of Corporate Finance,
67(2), 101877.
https://doi.org/10.1016/j.jcorpfin.2020.101877
Cheng, H., Huang, D., & Luo, Y. (2020). Corporate disclosure quality and institutional investors' holdings during market downturns∗.
Journal of Corporate Finance,
60, 101523.
htt ps://doi.org/10.1016/j.jcorpfin.2019.101523
Cheung, Y-L., Jiang, P., & Tan, W. (2010). A transparency Disclosure Index measuring disclosures: Chinese listed companies.
Journal of Accounting and Public Policy,
29(3), 259-280.
https: //doi.org/10.1016/j.jaccpubpol.2010.02.001
Christensen, D. M. (2015). Corporate Accountability Reporting and High-Profile Misconduct.
The Accounting Review,
91(2), 377-399.
https://doi.org/10.2308/accr-51200
Darabi, R., Chenari Bouket, H., & Mahmoodi Khatami, M. (2016). Disclosure Quality and Economic Consequences of Accounting Information.
Management Accounting,
9(31), 51-63.
https:// jma.srbiau.ac.ir/article_9726_da99b4e5e944dc4a9d57fb562097cc9a.pdf
Elfeky, M. I. (2017). The extent of voluntary disclosure and its determinants in emerging markets: Evidence from Egypt.
The Journal of Finance and Data Science,
3(1-4), 45-59.
https://d oi.org/10.1016/j.jfds.2017.09.005
Eskini, S., Sadeghisharif, S. J., Zarrini, M., & Safari, A. (2016). Impact of Disclosure Quality on the Behavior of Abnormal Returns: An Event Study.
Quarterly Financial Accounting,
8(29), 55-78.
https://qfaj.mobarakeh.iau.ir/article-1-495-fa.html
Etemadi, H., Amirkhani, K., & Rezaei, M. (2011). The value content of mandatory disclosure: Evidence from companies admitted to the Tehran Stock Exchange.
Stock Exchange,
4(13), 235-252.
https://www.sid.ir/Fa/Journal/ViewPaper.aspx?ID=202486
Eugster, F., & Wagner, A. F. (2020). Value reporting and firm performance.
Journal of International Accounting, Auditing and Taxation,
40, 100319.
https://doi.org/10.1016/j.intaccaudtax.20 20.100319
Jafarijam, H., Aliasgari, f., & Zarei, H. (2019). Financial Performance and Corporate Value: The Role of Sustainability Information Disclosure.
Financial Accounting Knowledge,
6(3), 215-242.
https://doi.org/10.30479/jfak.2019.9582.2310
Jiao, Y. (2011). Corporate Disclosure, Market Valuation, and Firm Performance.
Financial Management,
40(3), 647-676.
https://doi.org/10.1111/j.1755-053X.2011.01156.x
Kamyabi, Y., & Nikseresht, M. (2020). A Study of the Moderating Effect of Voluntary Disclosure on the Relationship between Earnings Quality and Information Asymmetry in Listed Companies on the Tehran Stock Exchange.
Karafan Quarterly Scientific Journal,
17(3), 237-253.
https://doi.org/10.48301/kssa.2020.131174
Keyghobadi, A., Sedigh Behzadi, S., Tahmasbi, S., & Seyf, S. (2019). The Effect of Information Disclosure Quality and Information Asymmetry on Stock Return Volatility by Using Simultaneous Equations.
The Financial Accounting And Auditing Researches,
10(40), 69-88.
https://www.sid.ir/en/Journal/ViewPaper.aspx?ID=647510
Khajavi, S., & Momtazian, A. (2014). Investigation The quality of financial information disclosure effect on current and future stock return of listed companies of Tehran Stock Exchange.
Financial Accounting Knowledge,
1(1), 9-27.
https://jfak.journals.ikiu.ac.ir/article_1219_ 859caad6915bd9bfd4cc0a362778252d.pdf
Khodamipour, A., Khorshidi, A. R., & Shirzad, A. (2014). The Impact of Disclosure Quality on the Various Earnings Management.
Accounting and Auditing Review,
20(4), 21-38.
https://doi.org/10.22059/acctgrev.2014.36585
Khodapanah, M., Darzi, A., & Noravesh, F. (2019). Information Asymmetry, Cost of Capital and Disclosure Quality.
Journal Of Accounting And Auditing Researches (Accounting Research),
11(42), 159-176.
https://www.sid.ir/en/Journal/ViewPaper.aspx?ID=789775
Kordestani, G. R., Bahramfar, N., & Amiri, A. (2019). The Effect of Disclosure Quality on Information Asymmetry.
The Financial Accounting And Auditing Researches,
11(42), 159-178.
https:/ /www.sid.ir/en/Journal/ViewPaper.aspx?ID=670939
Leuz, C., & Wysocki, P. D. (2016). The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research.
Journal of Accounting Research,
54(2), 525-622.
https://doi.org/10.1111/1475-679X.12115
Lys, T., Naughton, J. P., & Wang, C. (2015). Signaling through corporate accountability reporting.
Journal of Accounting and Economics,
60(1), 56-72.
https://doi.org/10.1016/j.jacceco.201 5.03.001
McNichols, M. F., & Stubben, S. R. (2008). Does Earnings Management Affect Firms’ Investment Decisions?
The Accounting Review,
83(6), 1571-1603.
https://doi.org/10.2308/accr.2008.8 3.6.1571
Riahi Belkobi, A. (2002).
Accounting theories. Iran cultural studies.
https://www.gisoom.co m/book/1228497/
Wright, P. D., & Keegan, D. P. (1997).
Pursuing value: The emerging art of reporting on the future. Price Waterhouse.
https://books.google.com/books/about/Pursuing_Value.html?id=k0V RHAAACAAJ
Wruck, K. H., & Wu, Y. (2021). The relation between CEO equity incentives and the quality of accounting disclosures: New evidence.
Journal of Corporate Finance,
67, 101895.
https://doi.org/10.1016/j.jcorpfin.2021.101895