بررسی روند سودمندی اطلاعات حسابداری از منظر ارتباط ارزشی

 References

Ahmadpour, A., & Hadiyan, S.A. (2015). Changes in the value relevance of accounting information and identifying the factors affecting the value relevance. The Iranian Accounting and Auditing Review, 22(1), 1-20 [In Persian].

Balachandran, S., & Mohanram, P. (2011). Is the decline in value relevance of accounting driven by increased conservatism? Review of Accounting Studies, 16, 272-301.

Barth, E.M., Steven, F.C., Chen, L., & Venter, R.E. (2017). The economic consequences associated with integrated report quality: Capital market and real effects. Accounting, Organization and Society, 62, 43-64.

Barth, E.M., Li, K., & McClure, C. (2017). Evolution in value relevance of accounting information. Stanford University, Graduate School of Business.

Bonsall, S., Leone, A., Miller, B., & Rennekamp, K. (2017). A plain English measure of financial reporting readability. Journal of Accounting and Economics, 63(2), 329-357.

Collins, D.W., Maydew, E.L., & Weiss, I.S. (1997). Changes in the value-relevance of earnings and book values over the past forty years. Journal of Accounting and Economics, 24(1), 39-67.

Dichev, I., & Tang, V. (2008). Matching and the changing properties of accounting earnings over the last 40 years. The Accounting Review, 83(6), 1425-1460.

Dichev, I., Graham, J., Harvey, C., & Rajgopal, S. (2013). Earnings quality: evidence from the field. Journal of Accounting and Economics, 56(2-3), 1–33.

Dima, F.C. (2013). The users of accounting information and their needs. Lucrari, 19 (32), 200-204

Dyer, T., Lang, M., & Lawrence, S.L. (2017). The evolution of 10-K textual disclosure: evidence from latent Dirichlet allocation. Journal of Accounting and Economics, 64 (2–3), 221-245.

Eugenio, L.E., Parel, R. A., Reyes, K.M., Yu, K.B., & Cudia, C. (2019). How Does Value Relevance of Accounting Information React to Financial Crisis? DLSU Business & Economics Review, 28(2), 133-141.

FASB. (1980). Statement of Financial Accounting Concepts No. 2: Qualitative characteristics of accounting information. Norwalk, Retrieved from http://www.fasb.org/pdf/con2.pdf.

Francis, J., & Schipper, K. (1999). Have financial statements lost their value relevance? Journal of Accounting Research, 37(2), 319-352.

Ghods Hasanabad, M., & Mashayekhi, B. (2014). Value relevance of accounting information over time: the case of Tehran Stock Exchange. Journal of Financial Accounting Knowledge, 1(1), 49-65 [In Persian].

International Accounting Standards Board (IASB). (2010). Conceptual Framework for Financial Reporting. London, IASB.

Khan, U., Li, B., Rajgopal, S., & Venkatachalam, M. (2017). Do the FASB’s standards add shareholder value? Working Paper, Columbia University School of Business.

Kordestani, G., & Zerang, N.D. (2017).Earnings quality changes overtime: economic changes against the changes in accounting procedures. Journal of Financial Management Perspective, 7(17), 127-145 [In Persian].

Lee, M.D., & Grandstaff, J.L. (2021). The value relevance of earnings, book values and other accounting information and the role of economic conditions in value relevance: A literature review, Accounting Perspectives, 21(2), 237-272.

Lev, B., & Zarowin, P. (1999). The boundaries of financial reporting and how to extend them. Journal of Accounting Research, 37(2), 353-385.

Lev, B., & Gu, F. (2016). The end of accounting and the path forward for investors and managers. Hoboken, NJ: Wiley.

Lev, B. (2018). The deteriorating usefulness of financial report information and how to reverse it. Accounting and Business Research, 48(5), 465-493.

Mehrani, S., Karami, G., & Seyedhoseini, S.M. (2013). Accounting theory. First Volume, Tehran, Negahe Danesh Eds [In Persian].

Michael, D., Nikole, G., Dean, H., & Matthew, P. (2018). Is financial reporting still an effective tool for equity investors in Australia? ASAF Meeting, April 2018- AGENDA PAPER 8A, 1-33.

Noravesh, I., Abdollahzade, S., & Maleki, M. (2019). Changes in the value relevance of accounting information overtime among listed companies in tehran stock exchange. Journal of Accounting and Social Interests, 9(2), 57-80 [In Persian].

Paton, W., & Littleton, A.C. (1940). An introduction to corporate accounting standards. Saratoga, FL: American Accounting Association.

Petros, K., Sotiria, S., Spyros, M., & Constantin, Z. (2020). The impact of the disclosed R&D expenditure on value relevance of the accounting information: Evidence from Greek listed firms. Mathematics, 8(5), 730.

Rzaie, S. (2020). Fair value in financial reporting a challenging but promising approach. Applied Researches in Management and Accounting, 5(18), 16-27 [In Persian].

Saghafi, A., & Baghomian, A. (2009). Value relevance of accounting information: Measurement and behavioral aspects. Empirical Studies in Financial Accounting Quarterly, 25, 1-52 [In Persian].

Srivastava, A. (2014). Why have measures of earnings quality changed over time? Journal of Accounting and Economics, 57(2-3), 196-217.

Storey, R., & Storey, S. (1998). The framework of financial accounting concepts and standards. Norwalk, CT: Financial Accounting Standards Board.

Wang, H. (2012). The decision usefulness of fair value accounting in the debt market. A Thesis submitted to Post Graduate School, University of Concordia, Canada.