قابلیت مقایسه صورت‌های مالی و استفاده مدیران از منابع شرکتی

References

Aghaei, M., & Hasanzadeh, B. (2018). Accounting comparability and its effect on investment efficiency. Journal of Accounting Knowledge, 9(2), 7-34 [In Persian].

Biddle, G.C., Gilles/ H., & Rodrigo, S.V. (2009). How does financial reporting quality relate to investment efficiency? Journal of Accounting and Economics, 48, 112-131.

Blue, G., & Hasanzadeh diva, S.M. (2019). Impact of comparability of financial statements on the level of cash holdings with an emphasis on the role of financial reporting quality, financing constraints and corporate governance. Applied Research in Financial Reporting, 7(2), 275-306 [In Persian].

Bozorgasl, M., & Roosta, M. (2019). Managerial ability and marginal value of cash (evidence from Tehran Stock Exchange). Journal of Accounting Advances, 11(1), 69-102 [In Persian].

Bushman, R.M., Piotroski, J.D., & Smith, A.J. (2011). Capital allocation and timely accounting recognition of economic losses. Journal of Business Finance and Accounting, 38, 1–33.

Chen, A., & Gong, J.J. (2019.) Accounting comparability, financial reporting quality, and the pricing of accruals, Advances in Accounting, 45, 1-61.

Chen, C.W., Collins, D.W., Kravet, T.D. & Mergenthaler, R. (2018). Financial statement comparability and the efficiency of acquisition decisions. Contemporary Accounting Research, 35, 164–202.

Chen, T., Harford, J., & Lin, C. (2015). Do analysts matter for governance? Evidence from natural experiments. Journal of Financial Economics. 115, 383–410.

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

Dittmar, A., & Mahrt Smith, J. (2007). Corporate governance and the value of cash holdings. Journal of Financial Economics, 83(3), 599-634.

Durnev, A., & Kim, E.H. (2005). To steal or not to steal: firm attributes, legal environment, and valuation. The Journal of Finance, 60, 1461–1493.

FASB (Financial Accounting Standards Board). (2010). Statement of financial accounting concepts No. 8. Conceptual Framework for Financial Reporting, Norwalk, CT_FASB.

Faulkner, M., & Wang, R. (2006). Corporate financial policy and the value of cash. Journal of Finance, 61(4), 1957-1990.

Habib, A., Hasan, M.M., & Al-Hadi, A. (2017). Financial statement comparability and corporate cash holdings. Journal of Contemporary Accounting and Economics, 13, 304–321.

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].

Healy, P.M., & Palepu, K.G. (2001). Information asymmetry, corporate disclosure, and the capital markets: a review of the empirical disclosure literature. Journal of Accounting and Economics, 31, 405–440.

Jensen, M. (1986). Agency costs of free cash flow, corporate finance, and takeovers. American Economic Review, 76(2), 323-329.

Kim, J.B., Li, L., Yi Lu, L., & Yu, Y. (2021). Financial statement comparability and managers’ use of corporate resources. Accounting and Finance, 61(S1), 1697-1742.

Kim, J.B., Li, L., Lu, L.Y., & Yu, Y. (2016). Financial statement comparability and expected crash risk. Journal of Accounting and Economics, 61, 294–312.

Kim, S., Kraft, P., & Ryan, S.G. (2013). Financial statement comparability and credit risk. Review of Accounting Studies 18, 783–823.

La Porta, R., Lopez-de-Silanes, F., Shleifer, A., & Vishny, R. (2002). Investor protection and corporate valuation. The Journal of Finance, 57, 1147–1170.

Lambert, R., Leuz, C., & Verrecchia, R. (2007). Accounting information, disclosure, and cost of capital. Journal of Accounting Research, 45, 385–420.

Masulis, R.W., Wang, C., & Xie, F. (2007). Corporate governance and acquirer returns. The Journal of Finance, 62, 1851–1889.

Masulis, R.W., Wang, C., & Xie, F. (2009). Agency problems at dual-class companies. The Journal of Finance, 64, 1697–1727.

Mehrabanpour, M., Faraji, O., & Sajadpour, R. (2020). The mediating role of financial reporting quality on the relationship between financial statement comparability and cash holdings. Accounting and Auditing Review, 27(1), 132-153 [In Persian].

Mousavi Shiri, S., Mostafavi, N., & Yazdani, M. (2017). Over-investment, the marginal value of cash holdings and corporate governance. Accounting and Auditing Review, 24(2), 263-282 [In Persian].

Ranjbar, M., Rajabdorri, H., & Khanizolan, A. (2018). Investigating the relationship between capital expenditures and investment efficiency in different stages of firms life cycle. Journal of Iranian Accounting Review, 5(18), 47-64 [In Persian].

Richardson, S. (2006). Over-investment of free cash flow. Review of Accounting Studies, 11, 159-188.

soukhakian, I., Nazari, H., & Tahriri, A. (2020). Managerial ability and marginal value of the cash. Empirical Studies in Financial Accounting, 17(66), 123-148 [In Persian].

Yang, J., & Jiang, Y. (2008). Accounting information quality, free cash flow and overinvestment: A Chinese study. The Business Review, 11(1), 159-166.