تأثیر میزان شاخص‌های پایداری افشاء شده بر کیفیت سود

جلیلی، صابر؛ قیصری، فرزاد. (1393). بررسی ارتباط بین کیفیت سود و مسئولیت‌پذیری اجتماعی شرکت‌های پذیرفته شده در بورس اوراق تهران، دانش حسابرسی، 57، 172-147.

حساس یگانه، یحیی؛ برزگر، قدرت الله. (1392). ارائۀ مؤلفه‌ها و شاخص‌های بعد اجتماعی مسئولیت شرکت‌ها و وضعیت موجود آن در ایران، مطالعات توسعۀ اجتماعی– فرهنگی، 2(1)، 234-209.

حسینی، سیدعلی؛ امجدیان، فتانه. (1396). بررسی رابطۀ مسئولیت‌پذیری اجتماعی شرکتی و خطر سقوط آتی قیمت سهام، دانش حسابداری، 8(1)، 105-75.

خواجوی، شکرالله؛ بایزیدی، انور؛ جبارزاده کنگرلویی، سعید. (1390). بررسی رابطۀ بین مدیریت سود و مسئولیت‌پذیری اجتماعی شرکت‌های پذیرفته شده در بورس اوراق تهران، پیشرفت‌های حسابداری، 3(1)، 54-29.

سلاق، امین؛ سلاق، بهمن. (1394). ارتباط بین میزان افشای اطلاعات محیط زیست شرکت‌ها با کیفیت سود، چهارمین کنفرانس ملی حسابداری، مدیریت مالی و سرمایه‌گذاری.

قائمی، محمدحسین؛ جمال لیوانی، علی؛ ده‌بزرگی، سجاد.(1387). کیفیت سود وبازدۀ سهام شرکت‌ها، بررسی‌های حسابداری و حسابرسی، 15(52)، 88-71.

Allouche, J., Laroche, P. (2005). A meta-analytical investigation of the relationship between corporate social and financial performance. Revue De Gestion Des Ressources humaines, 57(1), 8-41.

Barnea, A., Rubin, A. (2010). Corporate social responsibility as a conflict between shareholders. Journal of Business Ethics, 97(1), 71-86.

Buchholz, R.A., Rosenthal, S.B., (2005). Toward a contemporary conceptual framework for stakeholder theory. Journal of Business Ethics, 58(1-3), 137-148.

Dechow, P., Dichev, I. (2002). The quality of accruals and earnings: the role of accrual estimation errors. Accounting Review, 77(Suppl.), 35-59.

Deegan, C., Unerman, J. (2011). Financial Accounting Theory, 2^nd European ed. McGraw-Hill, London [et al.].

Dhaliwal, D.S., Li, O.Z., Tsang, A., Yang. Y.G. (2011). Voluntary nonfinancial disclosure and the cost of equity capital: The initiation of corporate social responsibility reporting. Accounting Review, 86(1), 59-100.

Elkington, J. (2006). Governance for sustainability. Corporate Governance: An International Review. 14(6), 522-529.

Francis, J., LaFond, R., Olsson, P.M., Schipper, K. (2005). The market pricing of accruals quality. Journal of Accounting and Economics, 39(2), 295-327.

Freeman, R.E. (1984). Strategic Management: A Stakeholder Approach. Marshfield, MA: Pitman.

Freeman, R.E., Harrison, J.S., Wicks, A.C., Parmar, B., De Colle, S. (2010). Stakeholder Theory: The State of the Art. Cambridge University Press: New York.

Friedman, M., Allen, G.C. (1970). The counter-revolution in monetary theory: First wincott memorial lecture delivered at the senate house, University of London, Institute of Economic Affairs, 16 September, 33.

Ghaemi, M.H., Jamallivani, A., Dehbozorgi, S. (2008). Earnings quality and stock returns. The Iranian Accounting and Auditing Review, 15(52), 71-88 [In Persian].

Hahn R., Kuhnen, M. (2013). Determinants of sustainability reporting: A review of results, trends, theory, and opportunities in an expanding field of research. Journal of Cleaner Production, 59(2013), 5-21.

Hassas Yeganeh, Y., Barzegar, G. (2013). Identifying the components and indicators of corporate social responsibility in Iran. Journal of Socio-Cultural Development Studies, 2(1), 209-234 [In Persian].

Hosseini, S.A., Amjadian, F. (2017). Investigating the relationship between corporate social responsibility and the risk of falling of future price of stock, Journal of Accounting Knowledge, 8(1), 75-105 [In Persian].

Jalili, S., Gheiysari, F. (2014). Investigating the relationship between earnings quality and social responsibility of listed company on Tehran Stock Exchange. Journal of Auditing Knowledge, 57, 147-172 [In Persian].

Jensen, M.C. (2010). Value maximization, stakeholder theory, and the corporate objective function. Journal of Applied Corporate Finance, 22(1), 32-42.

Jensen, M.C., Meckling. W.H. (1976). Theory of the firm: managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305-360.

Jones, T.M. (1995). Instrumental stakeholder theory: A synthesis of ethics and economics. Academy of Management Review, 20(2), 404-437.

Khajavi, S., Bayazidi, A., Jabbarzadeh Kangarluei, S. (2011). Investigating the relationship between earnings management and corporate social responsibility of accepted companies in Tehran Stock Exchange. Journal of Accounting Advances, 3(1), 29-54 [In Persian].

KPMG. (2011). KPMG International Survey of Corporate Responsibility Reporting 2011, n.p. integrated reporting committee of South Africa, 2011. Framework for integrated reporting and the integrated report: Discussion paper, N/A.

Nor, N., Norhabibi, B., Nor, A., M.K., Inaliah, A. (2016). The effects of environmental disclosure on financial performance in Malaysia. Procedia Economics and Finance, 35, 117-126.

Orlitzky, M., Schmidt, F.L., Rynes, S.L. (2003). Corporate social and financial performance: A meta-analysis. Organization Studies, 24(3), 403-441.

Preston, L., O’Bannon, D. (1997). The corporate social-financial performance relationship: A typology and analysis. Business and Society, 36(4), 419-429.

Romer, D. (1984). The theory of social custom: A modification and some extensions. Quarterly Journal of Economics, 99(4), 717-727.

Salagh, A., Salagh, B. (2016). The relationship between disclosure level of environment information of companies and earnings quality, Fourth National Accounting Conference. Financial Management and Investment. [In Persian].

Salewski, M., Zulch, H. (2014). The association between corporate social responsibility and earnings quality, evidence from European blue chips. Working Paper, Series No. 112. Available at SSRN.

Suchman, M.C. (1995). Managing legitimacy: Strategic and institutional approaches. Academy of Management Review, 20(3), 571-610.

Wang D., Chen P., Yu T., Hsiao C. (2015). The effects of corporate social responsibility on brand equity and firm performance. Journal of Business Research, 68, 2232-2236.

World Commission on Environment and Development. (1978). From One Earth to One World: An overview, Oxford University Press.