الگوی اندازه گیری کیفیت صورتهای مالی

 

Aboody, D., Hughes, J., & Liu, J. (2002). Measuring Value Relevance in an Inefficient Market. Journal of Accounting Research, 40, 965-986.

Ahmed, S., & Duellman, S. (2007).Accounting Conservatism and Board of Director Characteristics: An Empirical Analysis. Journal of Accounting and Economics, 43( 2-3),411-437.

Barth, M. E., Landsman, W. R., & Lang, M. H. (2008). International Accounting Standards and Accounting Quality. Journal of Accounting Research, 46,467-498.

Beuselinck, C., & Manigart, S. (2007). Financial Reporting Quality in Private Equity Backed Companies: The Impact of Ownership Concentration. Small Business Economics, 29, 261-274.

Beest, F. V., Braam, G., & Boelens, S. (2009). Quality of Financial Reporting: Measuring Qualitative Characteristics. Working Paper, Radbound University Nijmegen.

Cohen, A. (2004). Financial Reporting Quality Choice: Determinants and Consequences, A Dissertation, Northwestern University.

Defond, M., &Zhang, J. (2014). A Review of Archival Auditing Research. Journal of Accounting and Economics, 58, 275-326.

Fan, Q., &Zhang,  X. (2005). Conservatism and Accounting Information Quality. Working Paper, University of Michigan.

Francis, J., LaFond, R., Olsson, P., & Schipper, K. (2004). Cost of Equity and Earnings Attributes. The Accounting Review, 79(4), 967-1010

Franco, G. D., Kothari, S. P., & Verdi, R. S. (2011). The Benefits of Financial Statement Comparability, Journal of Accounting Research, 49, 895-931.

Gaio, C. (2010). The relative importance of firm and country characteristics for earnings quality around the world. European  Accounting  Review,  19(4), 693-738. 

Gafarov, T. (2009). Financial Reporting Quality Control for Internal Control Implementation. Doctoral Dissertation, Brno University.

Holt, P. (2013). Earning Quality as Measured by Predictability of Reported Earnings. Advances in Business Research, 4, 49-53.

Habibi, A., Firuzi Jahantigh, F., & Sarafrazi, A. (2015). Fuzzy Delphi Technique for Forecasting and Screening Items, Asian Journal of Research in Business Economics and Management, 5(2), 130-143.

Yu-Lung, H., Lee, C. H., & Kreng, V.B. (2010). The  application  of  Fuzzy Delphi Method and Fuzzy AHP in lubricant regenerative technology selection. Expert Systems with Applications, 37, 419-425.

Karamdar Mezerji, S., Abbaszadeh, M. R., Vadiei, M. H., & Jabbari, M. (2013). The Relationship between Accounting Information Quality with Discretionary Accruals and Stability of Earning. Interdisciplinary Journal of contemporary Research in Business, 5( 7), 105-112.

Kythreotis, A. (2014). Measurement of Financial Reporting Quality Based on IFRS Conceptual Framework `s Fundamental Qualitative Characteristics. European Journal of Accounting, Finance and Business,2, 4-29.

Lev, B. (1989). On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research. Journal of Accounting Research, 27, 153-192.

Mazzioni, S., & Klann, R. C. (2018). Aspects of the quality of accounting in the international context. Review of Business Management, 92-111.

Maritan, D. (2014). Practical Manual of Quality Function Development, Springer Publisher.

Nur Afiah, N., Rahmatika, D. N. (2014).Factors Influencing the Quality of Financial Reporting and its Implications on Good Corporate Governance, International Journal of Business, Economics and Law, 5(1), 111-121.

Othman, R. (2010).  Impact of Financial Reporting Quality on the Implied Cost of Equity Capital: Evidence from the Malaysian listed Firm. Asian Journal of Business and Accounting. 3, 1-25.

Ramdany, (2015). Influence the Quality of Accounting Information Systems and Effectiveness of Internal Controls on Financial Reporting Quality. Research Journal of Finance and Accounting, 6, 143-152.

Schipper, K., & Vincent, L. (2003). Earning Quality. Accounting Horizons, 17, 97-110.

Shust, E., & Weiss, D. (2014). Faithful Representation. Working Paper, Hebrew University of Jerusalem.

Suadiye, G. (2017). Does Mandatory IFRS Adoption Improve Financial Reporting Quality? Empirical Evidence from an Emerging Economy. European Journal of Business and Social Sciences, 6(5), 63-80.

Thanh, T. (2010). Internal Control Reporting and Accounting Quality. Master Thesis, Umea School of Business.

Walker, M., Christensen, H. B., Lee, E., & Zeng, C.  (2015). Incentives or Standards: What Determines Accounting Quality Changes Around IFRS Adoption?. European Accounting Review, 24, 31-69.

Zahroh, N. (2012). Bias in Accounting and the Value Relevance of Accounting Information. Journal of Business Review, 2, 19-25.

Akhgar, M., & Karami, A. (2014).  Firm Characteristics and Financial Reporting Quality of Quoted Listed Companies in Tehran Stock Exchange. Accounting Review,  1 (4), 1-18. [In Persian] 

  Aflatooni A.,& Amirbakhtiarvand A. (2016). The Effect of Financial Reporting Qualityand Disclosure Quality on the Cost of Capital: Instrumental Variable Approach. Quarterly Financial Accounting Journal, 8 (31), 30-50. [In Persian]  

Esnaashari, H., Hejazi, R., & Mojtahedzadeh, V. (2013 ). Designing a Model for Measuring Accounting Information Quality. Financial Accounting Research, 20, 75-94. [In Persian] 

Moharrami, M., & Babajani, J. (2017). Determination of financial performance measurement indicators and accounting system capabilities for financial accountability in Tehran Municipality. Empirical Studies in Financial Accounting Quarterly, 14( 55),  1-30. [In Persian] 

Barzideh, F., Taghavifard, M., & Zamanian, F. (2013). Portfolio Selection by DEMATEL and Analytic Network Process. Empirical Studies in Financial Accounting Quarterly, 10( 39), 105-124. [In Persian] 

 

Banimahd, B., & Mohsenisharif, M. (2015). An Investigation of effective factors on ranking of firm disclosure quality and timeliness Tehran Stock Exchange. Management Accounting, 3, 51-63. [In Persian] 

Sajadi, H., Zaranejad, M., & Jafari, A. (2009). Non- Financial Qualities Effective on Financial Reporting Quality in Firms Listed in Tehran Stock Exchange. Accounting and Auditing Review, 57, 51-68. [In Persian] 

Azizpor shirsavar, M. (2015). Relation Between Auditing Quality and Financial Reporting Quality. Management and Accounting Research, 5, 88-105. [In Persian] 

Kordestani, G., & Rahimi, M. (2010). Investigating Factors Contributing The Level of Financial Reporting Quality and its Economic Effects in Capital Market. Journal of Accounting Knowledge, 1,1, 68-92. [In Persian]  

Nikoomaram, H., &  Badavar Nahandi, Y. (2009). Explaining and Developing a Model for Determination and Evaluation of Factors that Affect Financial Reporting Quality Choice in Iran. The journal of Productivity Management, 3(8), 141-187. [In Persian]