Al-Shaer, H. (2020). Sustainability reporting quality and post-audit financial reporting quality: Empirical evidence from the UK.
Business Strategy and the Environment,
29(6), 2355-2373.
https://doi.org/10.1002/bse.2507
Anagnostopoulou, S. C., Tsalavoutas, I., & Tsoligkas, F. (2024). R&D Tax Credits and R&D Investment Efficiency.
University of Classgow, 1-48.
https://doi.org/10.2139/ssrn.5 142346
Balakrishnan, K., Watts, R., & Zuo, L. (2016). The Effect of Accounting Conservatism on Corporate Investment during the Global Financial Crisis.
Journal of Business Finance & Accounting,
43(5-6), 513-542.
https://doi.org/10.1111/jbfa.12206
Ball, R., & Shivakumar, L. (2005). Earnings quality in UK private firms: comparative loss recognition timeliness.
Journal of Accounting and Economics,
39(1), 83-128.
https://doi.org/10. 1016/j.jacceco.2004.04.001
Baltagi, B. H. (2021).
Econometric analysis of panel data (6 ed.). Springer.
https://doi.org/10. 1007/978-3-030-53953-5
Barnea, A., & Rubin, A. (2010). Corporate Social Responsibility as a Conflict Between Shareholders.
Journal of Business Ethics,
97(1), 71-86.
https://doi.org/10.1007/s10551-010-0496-z
Basu, S. (1997). The conservatism principle and the asymmetric timeliness of earnings.
Journal of Accounting and Economics,
24(1), 3-37.
https://doi.org/10.1016/S0165-4101(97) 00014-1
Becchetti, L., Ciciretti, R., Hasan, I., & Kobeissi, N. (2012). Corporate social responsibility and shareholder's value.
Journal of Business Research,
65(11), 1628-1635.
https://doi.or g/10.1016/j.jbusres.2011.10.022
Bhandari, A., & Javakhadze, D. (2017). Corporate social responsibility and capital allocation efficiency.
Journal of Corporate Finance,
43, 354-377.
https://doi.org/10.1016/j.jco rpfin.2017.01.012
Biddle, G. C., & Hilary, G. (2006). Accounting Quality and Firm‐Level Capital Investment.
The Accounting Review,
81(5), 963-982.
https://doi.org/10.2308/accr.2006.81.5.963
Ettredge, M. L., Huang, Y., & Zhang, W. (2016). Conservative Reporting and Securities Class Action Lawsuits.
Accounting Horizons,
30(1), 93-118.
https://doi.org/10.2308/acch-51308
Feltham, G. A., & Ohlson, J. A. (1995). Valuation and Clean Surplus Accounting for Operating and Financial Activities.
Contemporary Accounting Research,
11(2), 689-731.
https ://doi.org/10.1111/j.1911-3846.1995.tb00462.x
Gao, L., & Zhang, J. H. (2015). Firms’ earnings smoothing, corporate social responsibility, and valuation.
Journal of Corporate Finance,
32, 108-127.
https://doi.org/10.1016/j.jcor pfin.2015.03.004
Garanina, T., & Kim, O. (2023). The relationship between CSR disclosure and accounting conservatism: The role of state ownership.
Journal of International Accounting, Auditing and Taxation,
50, 100522.
https://doi.org/10.1016/j.intaccaudtax.2023.100522
García Lara, J. M., García Osma, B., & Penalva, F. (2016). Accounting conservatism and firm investment efficiency.
Journal of Accounting and Economics,
61(1), 221-238.
https: //doi.org/10.1016/j.jacceco.2015.07.003
García Lara, J. M., Osma, B. G., & Penalva, F. (2009). The Economic Determinants of Conditional Conservatism.
Journal of Business Finance & Accounting,
36(3-4), 336-372.
https:/ /doi.org/10.1111/j.1468-5957.2008.02122.x
Jensen, M. C. (2010). Value Maximization, Stakeholder Theory, and the Corporate Objective Function.
Journal of Applied Corporate Finance,
22(1), 32-42.
https://doi.org/10.11 11/j.1745-6622.2010.00259.x
Kasznik, R. (1999). On the association between voluntary disclosure and earnings management.
Journal of accounting research,
37(1), 57-81.
https://doi.org/10.2307/2491396
Kim, Y., Park, M. S., & Wier, B. (2012). Is Earnings Quality Associated with Corporate Social Responsibility?
The Accounting Review,
87(3), 761-796.
https://doi.org/10.2308/ac cr-10209
Lehn, K., & Poulsen, A. (1989). Free Cash Flow and Stockholder Gains in Going Private Transactions.
The Journal of Finance,
44(3), 771-787.
https://doi.org/10.1111/j.154 0-6261.1989.tb04390.x
Lin, C-M., Chan, M-L., Chien, I. H., & Li, K-H. (2018). The relationship between cash value and accounting conservatism: The role of controlling shareholders.
International Review of Economics & Finance,
55, 233-245.
https://doi.org/10.1016/j.iref.2017.07.017
Louis, H., Sun, A. X., & Urcan, O. (2012). Value of Cash Holdings and Accounting Conservatism.
Contemporary Accounting Research,
29(4), 1249-1271.
https://doi.org/10.1111/j.1 911-3846.2011.01149.x
Rahmani, A., & Sedigi, A. (2013). Measuring Conservatism Based on the Basso Extended Model in Companies Listed on the Tehran Stock Exchange.
Financial Accounting Quarterly,
5(18), 25-45.
https://civilica.com/doc/1438729/
Ruch, G. W., & Taylor, G. (2015). Accounting conservatism: A review of the literature.
Journal of Accounting Literature,
34(1), 17-38.
https://doi.org/10.1016/j.acclit.2015.02.001
Salehi, A. K. (2017). Types of Conservatism and Relationship to Earnings' Quality and Stock Prices.
Journal of Iranian Accounting Review,
4(13), 95-114.
https://doi.org/10.220 55/jiar.2017.13249
Setayesh, M. H., & Jamalianpour, M. (2010). An Investigation about the Existence of Conservatism in Tehran Stock Exchange.
Journal of Accounting Advances,
2(1), 85-119.
https://d oi.org/10.22099/jaa.2010.3431
Shafiei, H., Khodamipour, A., & Dastgir, M. (2017). The Impact of Macroeconomic Indicates on Social Responsibility of Companies.
Interdisciplinary Studies in the Humanities,
10(1), 155-173.
https://doi.org/10.22631/isih.2017.229
Sun, J., & Liu, G. (2011). The effect of analyst coverage on accounting conservatism.
Managerial Finance,
37(1), 5-20.
https://doi.org/10.1108/03074351111092111
Watts, R. L. (2003). Conservatism in Accounting Part I: Explanations and Implications.
Accounting Horizons,
17(3), 207-221.
https://doi.org/10.2308/acch.2003.17.3.207
Zhang, J. (2008). The contracting benefits of accounting conservatism to lenders and borrowers.
Journal of Accounting and Economics,
45(1), 27-54.
https://doi.org/10.1016/j.jacce co.2007.06.002
