شفافیت اطلاعات مالی و محتوای اطلاعاتی سود

- سازمان بورس و اوراق بهادار تهران، (1387)، اطلاعیه رتبه‌بندی شرکتها از نظر کیفیت افشاو اطلاع‌رسانی مناسب. تاریخ 10/12/87 .پیوست27685/60.

- نوبخت، زهرا. (1383). ارزیابی شفافیت اطلاعات در بورس اوراق بهادار تهران. پایان نامه کارشناسی ارشد، دانشگاه تهران.

-  Atiase, R.K. (1985), Pre disclosure information, firm capitalization, and security price behavior around earnings announcements, Journal of Accounting Research, Vol. 23, No. 1, pp. 21-36.

-  Barnea, A., Haugen, R. Q., and Senbet, L.W. (1985), Agency problems and financial contracting, Englewood Cliffs Prentice-Hall.

-  Beaver, W., Clark W.H.R. and Wright, W.F. (1979), The association between unsystematic security returns and the magnitude of earnings forecast errors, Journal of Accounting Research, Vol. 17, No. 2, pp. 316-340.

-  Billings, B.K. )1999(, Revisiting the relation between the default risk of debt and the earnings response coefficient, The Accounting Review, Vol. 74, No. 4, pp. 509-523.

-  Botosan, C.A. )1997(, Disclosure level and the cost of equity capital, The Accounting Review, Vol. 72, No. 3, pp. 323-349.

-  Brown, S. J., and Warner, J.B. (1980), Measuring security price performance, Journal of Financial Economics, Vol. 8, No. 3, pp. 205-258.

-  Brown, S. J., and Warner, J.B. )1985(, Using daily stock returns: the case of event study, Journal of Financial Economics, Vol. 14, No. 1, pp. 3-32.

-  Bushman, R, Pitotroski, J and Smith, A. (2004). What determines corporate transparency?, Journal of Accounting Research, Vol. 42. No. 2.

-  Christensen, T.E., Smith, T.Q. and Stuerke, P.S. (2004), Public pre disclosure information, firm size, analyst following, and market reactions to earnings announcements, Journal of Business Finance & Accounting, Vol. 31, No. 7 & 8, pp. 951-84.

-  Collins, D.W., and Kothari, S.P. and Rayburn, J. (1987), Firm size and the information content of prices with respect to earnings, Journal of Accounting and Economics, Vol. 9, pp. 111-138.

-  Collins, D.W., and S.P. Kothari. (1989), An analysis of inter temporal and cross-sectional determinants of earnings response coefficient. Journal of Accounting and Economics, Vol. 11, No. 2-3, pp. 143-181.

-  Dempsey, S.J. (1989), Pre disclosure information search incentives, analyst following, and earnings announcement price response, The Accounting Review, Vol. 64, No. 4, pp. 748-57.

-  Dhaliwal, D.S. and S.S. Reynolds. (1994), The effect of the default risk of debt on the earnings response coefficient, The Accounting Review, Vol. 69, No. 2, pp. 412-419.

-  Diamond, D.W., and Verrocchia, R.E. (1991),“Disclosure, liquidity, and the cost capital". The Journal of Finance, Vol. 46, No. 4, pp. 1325-1360.

-  Fan, J. P.H., and Wong, T.J. (2002), Corporate ownership structure and the informativeness of accounting earnings in East Asia, Journal of Accounting and Economics, Vol. 33, No. 3, pp. 401-425.

-  Gelb, D.S., Paul Zarowin. (2002), Corporate disclosure policy and the informativeness of stock price, Review of Accounting Studies, Vol. 7, No. 1, pp. 33-53.

-  Hayn, C., (1995), The information content of losses, Journal of Accounting and Economics, Vol. 20, No. 2, pp. 125-154.

-  Healy, P.M., and Palepu, K.G. (2001), Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature, Journal of Accounting and Economics Vol. 31, No. 1-3, pp. 405-440.

-  Holthausen, R.W. and Verrecchia, R.E. (1988), The effect of sequential information releases on the variance of price changes in an inter temporal multi-asset market, Journal of Accounting Research, Vol. 26 No. 1, pp. 82-106.

-  Kross, W. and Schroeder, D.A. (1988), Firm prominence and the differential information content of quarterly earnings announcements, Journal of Business Finance & Accounting, Vol. 16, No. 1, pp. 55-74.

-  Lang, M.H. and Lundholm, R.J. (1993), Cross-sectional determinants of analysts ratings of corporate disclosures. Journal of Accounting Research Vol. 31, pp. 246-271.

 - Lang, M.H and Lundholm R.J. (2000), Voluntary disclosure and equity offerings: reducing information asymmetry or hyping the stock? Contemporary Accounting Research, Vol. 17, No. 4, pp. 623-662.

-  Leftwich, R., R. Watts and Zimmerman, J. (1981), Voluntary corporate disclosure: the case of interim reporting. Journal of Accounting Research, Vol. 19(supplement), pp. 50-77.

-  Lundholm, r. and Myers, L.A. (2002), Bringing the future forward: the effect of disclosure on the return- earnings relation, Journal of Accounting Research, Vol. 40, No. 3, pp. 809-839.

-  Lev, B. and Zarowin, P. (1999), The boundaries of financial reporting and how to extend them, Journal of Accounting Research, Vol. 37, pp. 353–86.

-  Lin, Y.,S. Huang, Y.F. Chang and Tseng, C.H. (2007), The relationship between information transparency and informativeness of accounting earnings. The journal of applied business research, Vol. 31, No. 3.

-  Lobo, G.J. and Mahmoud, A.A. (1989), Relationship between differential amounts of prior information and security return variability, Journal of Accounting Research, Vol. 27 No. 1, pp. 116-34.

-  Pope, P., and Inyangete, C.G. (1992), Differential information, the variability of UK stock returns, and earnings announcements, Journal of Business Finance & Accounting, Vol. 19, No. 4, pp. 603-23.

-  Plenborg, T. (1998), A comparison of the information content of US and Danish earnings, European Accounting Review, Vol. 7, No. 1, pp. 41-63.

-  Shores, D. (1990), The association between interim information and security returns surrounding earnings announcements, Journal of Accounting Research, Vol. 28 No. 1, pp. 164-81.

-  Smith, C.W. and Watts, R.L. (1992), The investment opportunity and corporate financing, dividend, and compensation policies. Journal of Financial Economics. Vol. 32, No. 3, pp. 263-293.

-  Sponholtz, C. (2008), The information content of earning announcements in Denmark, The International Journal of Managerial Finance. Vol 4, No 1.

-  Strong, N. and Walker, M. (1993), The explanatory power of earnings and stock returns. The Accounting Review, Vol. 68, No. 2, pp. 385-399.

-  Vafeas, N. (2000), Board structure and the informativeness of earnings. Journal of Accounting and Public Policy, Vol. 19, No. 2, pp. 139-160.

-  World Bank. (1998), East Asia: the road to recovery. World Bank. Washington DC.