ارتباط مسئولیت‌پذیری اجتماعی و قابلیت مقایسه صورت‌های مالی با تأکید بر نقش سهام‌داران نهادی

References

Akhgar, M.O., Davoodi, S. (2019). Relationship between accounting comparability and accrual-based and real earnings management. Journal of Accounting Knowledge, 10(1), 91-113 [In Persian].

Attig, N., El Ghoul, S., Guedhami, O., Suh, J. (2013). Corporate social responsibility and credit ratings. Journal of Business Ethics, 117(4), 679–694.

Azimi, M., Ganji Arjangi, S. (2016). The impact of corporate social responsibility (CSR) on financial reporting quality. Accounting and Auditing Studies, 5(17), 96-111 [In Persian].

Babaei, G., Pakmaram, A., Badavar Nahandi, Y., Rezaei, N. (2021). A model for measuring the comparability of financial statements based on the relative valuation theory. Accounting and Auditing Review, 27(4), 546-580 [In Persian].

Badavar Nahandi, Y., Babaei, G. (2019). The relationship between financial statements comparability and stock price crash risk with an emphasis on the role of information asymmetry. Applied Research in Financial Reporting, 8(1), 173-206 [In Persian].

Baradaran Hassanzadeh, R., Badavar Nahandi, Y., Hossein Babaei, G. (2012). A survey of the relationship between corporate governance with created shareholder value (CSV) and economic value added (EVA). Accounting and Auditing Review, 19(2), 1-16 [In Persian].

Barth, M.E., Landsman, W.R., Lang, M., Williams, C. (2012). Are IFRS based and US GAAP-based accounting amounts comparable? Journal of Accounting and Economics, 54(1), 68–93.

Baumeister, R.F., Bratslavsky, E., Finkenauer, C., Vohs, K.D. (2001). Bad is stronger than good. Review of General Psychology, 5(4), 323–370.

Ben-Amar, W., Belgacem, I. (2018). Do socially responsible firms provide more readable disclosures in annual reports? Corporate Social Responsibility and Environmental Management, 25(5), 1009–1018.

Benlemlih, M., Bitar, M. (2018). Corporate social responsibility and investment efficiency. Journal of Business Ethics, 148(3), 647–671.

Bhandari, A., Javakhadze, D. (2017). Corporate social responsibility and capital allocation efficiency. Journal of Corporate Finance, 43, 354–377.

Bichara, L.Z. (2008). Institutional ownership and dividend policy: A framework based on tax clientele, information signaling and agency costs. Ph.D Dissertation. University of North Texas.

Birnbaum, M.H. (1972). Morality judgments: Tests of an averaging model. Journal of Experimental Psychology, 93(1), 35–42.

Cascino, S., Gassen, J. (2015). What drives the comparability effect of mandatory IFRS adoption?. Review of Accounting Studies, 20(1), 242–82.

Chatterji, A.K., Levine, D.I., Toffel, M.W. (2009). How well do social ratings actually measure corporate social responsibility? Journal of Economics and Management Strategy, 18(1), 125–169.

Chen, Y., Podolski, E.J., Rhee, S.G., Veeraraghavan, M. (2017). Do progressive social norms affect economic outcomes? Evidence from corporate takeovers. Journal of Empirical Finance, 41(C), 76–95.

Chih, H.L., Shen, C.H., Kang, F.C. (2008). Corporate social responsibility, investor protection, and earnings management: Some international evidence. Journal of Business Ethics, 79(1–2), 179–198.

Choi, T.H., Pae, J. (2011). Business ethics and financial reporting quality: Evidence from Korea. Journal of Business Ethics, 103, 403-427.

Davis, A.K., Guenther, D.A., Krull, L.K., Williams, B.M. (2016). Do socially responsible firms pay more taxes? The Accounting Review, 91(1), 47–68.

De Franco, G., Kothari, S.P., Verdi, R.S. (2011). The benefits of financial statement comparability. Journal of Accounting Research, 49(4), 895–931.

Donaldson, T., Preston, L.E. (1995). The stakeholder theory of the corporation: Concepts, evidence, and implications. Academy of Management Review, 20(1), 65–91.

Drago, D., Carnevale, C., Gallo, R. (2019). Do corporate social responsibility ratings affect credit default swap spreads? Corporate Social Responsibility and Environmental Management, 26(3), 644–652.

El Ghoul, S., Guedhami, O., Kwok, C.C., Mishra, D.R. (2011). Does corporate social responsibility affect the cost of capital? Journal of Banking and Finance, 35(9), 2388–2406.

Endrawes, M., Feng, Z., Lu, M., Shan, Y. (2018). Audit committee characteristics and financial statement comparability. Accounting & Finance, 1, 1–35.

Faraji, O., SajadPour, R., Rafiee, M., Borji, P. (2020). Financial statement comparability, product market competition and tax avoidance. Journal of Financial Accounting Research, 12(3), 23-44 [In Persian].

Financial Accounting Standards Board. (1980). Qualitative characteristics of accounting information. Statement of Financial Accounting Concepts no (p. 2). Norwalk, CT: FASB.

Financial Accounting Standards Board. (2010). Conceptual framework for financial reporting. Statement of Financial Accounting Concepts no (p. 8). Norwalk, CT: FASB.

Freeman, R.E. (2010). Strategic management: A stakeholder approach. Cambridge university press, Boston.

Gao, F., Lisic, L.L., Zhang, I.X. (2014). Commitment to social good and insider trading. Journal of Accounting and Economics, 57(2–3), 149–175.

Ge, W., Liu, M. (2015). Corporate social responsibility and the cost of corporate bonds. Journal of Accounting and Public Policy, 34(6), 597–624.

Gillan, S.G., Starks, L.T. (2003). A survey of shareholder activism: Motivation and empirical evidence. Contemporary finance digest, 2(3), 10-38.

Godos-Díez, J.L., Fernández-Gago, R., Martínez-Campillo, A. (2011). How important are CEOs to CSR practices? An analysis of the mediating effect of the perceived role of ethics and social responsibility. Journal of Business Ethics, 98(4), 531–548.

Goss, A., Roberts, G.S. (2011). The impact of corporate social responsibility on the cost of bank loans. Journal of Banking and Finance, 35(7), 1794–1810.

Hajiha, Z., Chenari Booket, H. (2017). Financial statements comparability and real earnings management. Journal of Financial Accounting Research, 9(3), 33-48 [In Persian].

Hajiha, Z., Rajabdori, H. (2019). The effect on the quality of the audit committee on disclosure level of corporate social responsibility. Journal of accounting, accountability and society interests, 8(4), 105-122 [In Persian].

Hajiha, Z., Sarfaraz, B. (2015). The relation between corporate social responsibility and cost of equity capital of firms listed in Tehran Stock Exchange. Empirical Research in Accounting, 4(4), 105-123 [In Persian].

Harjoto, M., Laksmana, I. (2018). The impact of corporate social responsibility on risk taking and firm value. Journal of Business Ethics, 151(2), 353–373.

Hashemi Dehchi, M., Izadinia, N., Amiri, H. (2020). The effect of financial statement comparability on the relevance of accounting information with emphasis on the role of sophistication investors and information asymmetry. Accounting and Auditing Review, 27(3), 473-494 [In Persian].

Hemingway, C.A., Maclagan, P.W. (2004). Managers' personal values as drivers of corporate social responsibility. Journal of Business Ethics, 50(1), 33–44.

Hoi, C.K., Wu, Q., Zhang, H. (2013). Is corporate social responsibility (CSR) associated with tax avoidance? Evidence from irresponsible CSR activities. The Accounting Review, 88(6), 2025–2059.

Hsu, A., Koh, K., Liu, S., Tong, Y.H. (2019). Corporate social responsibility and corporate disclosures: An investigation of investors' and analysts' perceptions. Journal of Business Ethics, 158(2), 507–534.

Jensen, M.C. (2001). Value maximization, stakeholder theory, and the corporate objective function. Journal of Applied Corporate Finance, 3(14), 8–21.

Kapopoulos, P., Lazaretou, S. (2007). Corporate ownership structure and firm performance: Evidence from Greek firms. Corporate Governance: An International Review, 15(2), 144-158.

Khazaei, M., Zalaghi, H., Aflatooni, A. (2019). Impacts of management ability on of financial statement comparability. Journal of Accounting Knowledge, 10(2), 21-42 [In Persian].

Kim, Y., Li, H., Li, S. (2014). Corporate social responsibility and stock price crash risk. Journal of Banking and Finance, 43, 1–13.

Kim, Y., Park, M.S., Wier, B. (2012). Is earnings quality associated with corporate social responsibility? The Accounting Review, 87(3), 761–796.

Kiya, A., Safari Gerayli, M. (2017). Financial statements comparability, accrual-based earnings management, real earnings management, an empirical test of Tehran Stock Exchange. Journal of Financial Accounting Knowledge, 4(2), 115-137 [In Persian].

Koh, K., Tong, Y.H. (2013). The effects of clients' controversial activities on audit pricing. Auditing: A Journal of Practice and Theory, 32(2), 67–96.

Kordestani, G., Tatli, R. (2014). The Evaluation of prediction ability of Bankruptcy models: primary versus adjusted models. Journal of Audit Science, 14(55), 51-70 [In Persian].

Kotchen, M., Moon, J.J. (2012). Corporate social responsibility for irresponsibility. The B.E. Journal of Economic Analysis & Policy, 12(1), 1–23.

Lange, D., Washburn, N.T. (2012). Understanding attributions of corporate social irresponsibility. Academy of Management Review, 37(2), 300–326.

Lanis, R., Richardson, G. (2015). Is corporate social responsibility performance associated with tax avoidance? Journal of Business Ethics, 127(2), 439–457.

Lee, D. (2017). Corporate social responsibility and management forecast accuracy. Journal of Business Ethics, 140(2), 353–367.

Lee, M.G., Kang, M., Lee, H.Y., Park, J.C. (2016). Related-party transactions and financial statement comparability: Evidence from South Korea. Asia-Pacific Journal of Accounting and Economics, 23(2), 224–252.

Linthicum, C., Reitenga, A.L., Sanchez, J.M. (2010). Social responsibility and corporate reputation: The case of the Arthur Andersen Enron audit failure. Journal of Accounting and Public Policy, 29(2), 160–176.

Mashaykhi, B., Seyyedi, S. (2015). Corporate governance and tax avoidance. Journal of Accounting Knowledge, 6(20), 83-103 [In Persian].

Mehrabanpour, M., Kazempour, M., Esmaeil Beigi, F. (2017). Explaining the mutual relationship between social responsibility and corporate governance by using simultaneous equations system. Journal of Health Accounting, 5(2), 112-129 [In Persian].

Mehrani, S., Moradi, M., Eskandar, H. (2010). The relationship between type of institutional ownership and conservative accounting. Journal of Financial Accounting Research, 2(1), 47-62 [In Persian].

Mishina, Y., Block, E.S., Mannor, M.J. (2012). The path dependence of organizational reputation: How social judgment influences assessments of capability and character. Strategic Management Journal, 33(5), 459–477.

Mousavi, S., Rezaei, F., Shahveisi, F. (2017). Developing the corporate social responsibility Model and its impact on the qualitative characteristics of financial information. Management Accounting, 10(33), 89-108 [In Persian].

Navissi, F., Naiker, V., (2006). Intuitional ownership and corporate value. Managerial Finance, 32(3), 247-256.

Nouri Fard, Y., Kazemi, Z. (2019). Relationship between financial statement comparability and expected stock price crash risk. Accounting and Auditing Research, 11(44), 107-124 [In Persian].

Park, H.J., Ha, M.H., (2020). Corporate social responsibility and earnings transparency: Evidence from Korea. Corporate Social Responsibility and Environmental Management, 3(27), 1498–1508.

Petrovits, C.M. (2006). Corporate-sponsored foundations and earnings management. Journal of Accounting and Economics, 41(3), 335–362.

Price, J.M., Sun, W. (2017). Doing good and doing bad: The impact of corporate social responsibility and irresponsibility on firm performance. Journal of Business Research, 80, 82–97.

Ross, J., Shi, L., Xhi, H. (2020). The determinants of accounting comparability around the world. Asian Review of Accounting, 28(1), 69-88.

Setayesh, M., Kazemnejad, M. (2012). The effects of ownership structure and board composition on the dividend policy of the listed firms in Tehran Stock Exchange (TSE). Journal of Accounting Knowledge, 1(1), 29-51 [In Persian].

Sohn, B.C. (2016). The effect of accounting comparability on the accrual-based and real earnings management. Journal of Accounting and Public Policy, 35(5), 513-539.

Stallings, A.M. (2017). Financial statement comparability and investor responsiveness to earnings news. Journal of Accounting and Finance, 17(4), 73-97.

Surroca, J., Tribó, J.A. (2008). Managerial entrenchment and corporate social performance. Journal of Business Finance and Accounting, 35(5–6), 748–789.

Vaez, S.A., Anvari, E., Roudbar Shojaei, A., Karimi, Z. (2019). The impact of independence of board members and ownership concentration on the legal, economic and moral dimensions of social responsibility. Quarterly Financial Accounting Journal, 10(39), 111-140 [In Persian].

Vahidi Elizaie, E., Fakhari, M. (2015). The impact corporate social responsibility on the corporate financial performance of companies listed in Tehran Stock Exchange. (TSE). Accounting and Auditing Research, 7(27), 82-99 [In Persian].

Wang, F., Zhang, Z., Xu, L. (2020). Corporate social responsibility and financial statement comparability: Evidence from China. Journal of Corporate Social Responsibility and Environmental Management, 3(27), 1375–1394.

Wans, N. (2020). Corporate social responsibility and market-based consequences of adverse corporate events: Evidence from restatement announcements. Journal of Accounting, Auditing & Finance, 35(2), 231–262.

Wojciszke, B., Brycz, H., Borkenau, P. (1993). Effects of information content and evaluative extremity on positivity and negativity biases. Journal of Personality and Social Psychology, 64(3), 327–336.

Zalaghi, H., Aflatooni, A., Khazaei, M. (2017). Investigating the determinants of financial statements comparability in Tehran Stock Exchange listed companies. Quarterly Financial Accounting Journal, 9(35), 1-25 [In Persian].

Zhang, J.H. (2018). Accounting comparability, audit effort, and audit outcomes. Contemporary Accounting Research, 35(1), 245–276.