پیامدهای ارزشی همگرایی گزارشگری مالی با چارچوب گزارشگری یکپارچه در بازار سرمایه ایران

Adegboyegun, A.E., Alade, M.E., Ben-Caleb, E., Ademola, A.O., Eluyela, D.F., & Oladipo, O.A. (2020). Integrated reporting and corporate performance in Nigeria: Evidence from the banking industry. Cogent Business & Management, 7 (1), 1-12.

Baboukardos, D., & Rimmel, G. (2016). Value relevance of accounting information under an integrated reporting approach: A research note. Journal of Accounting and Public Policy, 35(4), 437-452.

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

Busco, C., Frigo, M., Riccaboni, A., & Quattrone, P. (2013). Integrated reporting. Concepts and Cases that Redefine Corporate Accountability, Springer-Verlag GmbH

Carvalho, N., & Murcia, F.DR. (2016). The Relationship Between Integrated Reporting and Cost of Capital. Integrated Reporting, Palgrave Macmillan, London, 253-268.

Chouaibi, Y., Belhouchet, S., Chouaibi, S., & Chouaibi, J. (2022), The integrated reporting quality, cost of equity and financial performance in Islamic banks. Journal of Global Responsibility, 13(4), 450-471.

Churet, C., & Eccles, R.G. (2014). Integrated reporting, quality of management, and financial performance. Journal of Applied Corporate Finance, 26(1), 56-64.

Cortesi, A., & Vena, L. (2019). Disclosure quality under Integrated Reporting: A value relevance approach. Journal of Cleaner Production, 220, 745-755.

De Villiers, C., & Dimes, R. (2022). Critical analysis of the contribution of Integrated Reporting (IR) to sustainability, Handbook of Accounting and Sustainability, Edward Elgar Publishing Ltd

Easley, D., & O'hara, M. (2004). Information and the cost of capital. The Journal of Finance, 59(4), 1553-1583.

Eccles, R.G., & Krzus, M. P. (2010). One report: Integrated reporting for a sustainable strategy. Hoboken, New Jersey: John Wiley & Sons.

Eccles, R.G., & Saltzman, D. (2011). Achieving Sustainability through Integrated Reporting. Stanford Social Innovation Review.

Eloff, A., & Steenkamp, S. (2022). Integrated report quality and earnings management – Evidence from South Africa. South African Journal of Economic and Management Sciences, 25(1), 1-10.

Ewert, R., & Wagenhofer, A. (2005). Economic effects of tightening accounting standards to restrict earnings management. The Accounting Review, 80(4), 1101-1124.

Ferrell, A., Liang, H., & Renneboog, L. (2016). Socially responsible firms. Journal of Financial Economics, 122(3), 585-606.

Flower, J. (2015). The international integrated reporting council: a story of failure. Critical Perspectives on Accounting, 27, 1-17.

Gal, G., & Akisik, O. (2020). The impact of internal control, external assurance, and integrated reports on market value. Corporate Social Responsibility & Environmental Management, 27(3), 1227-1240.

García-Sánchez, I.M., & Noguera-Gámez, L. (2017). Integrated information and the cost of capital. International Business Review, 26(5), 959-975.

Healy, P.M., & Palepu, K.G. (2001). Information asymmetry, corporate disclosure & the capital markets: A review of the empirical disclosure literature. Journal of Accounting and Economics, 31(1-3), 405-440.

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Lee, K.W., & Yeo, G.H.H. (2016). The association between integrated reporting and firm valuation. Review of Quantitative Finance and Accounting, 47(4), 1221-1250.

Maama, H., & Marimuthu, F. (2021). Integrated reporting and cost of capital in sub-Saharan African countries. Journal of Applied Accounting Research, 23 (2), 381-401.

Mähönen, J. (2020). Integrated Reporting and Sustainable Corporate Governance from European Perspective. Accounting, Economics, and Law: A Convivium, 10(2), 1-40.

Masulis, R.W., & Reza, S.W. (2015). Agency problems of corporate philanthropy. Review of Financial Studies, 28(2), 592-636.

Menicucci, E., & Paolucci, G. (2018). Forward-looking information in integrated reporting: A theoretical framework. African Journal of Business Management, 12(18), 555-567.

Muttakin, M.B., Mihret, D., Lemma, T.T., & Khan, A. (2020). Integrated reporting, financial reporting quality and cost of debt. International Journal of Accounting & Information Management, 28(3), 517-534.

Ngcobo, B.N., & Sibanda, M. (2021). Effects of integrated reporting on the cost of capital and analysts’ forecasts errors: A study of Johannesburg Stock Exchange listed mining firms. Journal of Economic and Financial Sciences, 14(1), 675.

Obeng, V.A., Ahmed, K., & Miglani, S. (2020). Integrated reporting and earnings quality: The moderating effect of agency costs. Pacific-Basin Finance Journal, 60, 101285.

Obeng, V.A., Ahmed, K., & Miglani, S. (2021). Integrated Reporting and Agency Costs: International Evidence from Voluntary Adopters. European Accounting Review, 30 (1), 1-30.

Pavlopoulos, A., Magnis, C., & Iatridis, G.E. (2017). Integrated reporting: Is it the last piece of the accounting disclosure puzzle?. Journal of Multinational Financial Management, 41, 23-46.

Pavlopoulos, A., Magnis, C., & Iatridis, G.E. (2019). Integrated reporting: An accounting disclosure tool for high quality financial reporting. Research in International Business & Finance, 49(C), 13-40.

Pistoni, A., Songini, L., & Bavagnoli, F. (2018). Integrated reporting quality: An empirical analysis. Corporate Social Responsibility and Environmental Management, 25(4), 489-507.

Raimo, N., Caragnano, A., Mariani, M., & Vitolla, F. (2022). Integrated reporting quality and cost of debt financing. Journal of Applied Accounting Research, 23 (1), 122-138.

Serafeim, G. (2015). Integrated reporting and investor clientele. Journal of Applied Corporate Finance, 27(2), 34-51.

Sharif, H.P., Johari, J., Fadzilah, W., & Wei Theng, L. (2021). Impact of Integrated Reporting Quality Disclosure on Cost of Equity Capital in Australia and New Zealand. Indonesian Journal of Sustainability Accounting & Management, 5 (2).

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Ulupui, I.G.K.A., Murdayanti, Y., Yusuf, M., Pahala, I., & Zakaria, A. (2020). Integrated Reporting Disclosure and Its Implications on Investor Reactions. The Journal of Asian Finance, Economics and Business, 7(12), 433-444.

Vale Castelo, D.X.A., Nossa, V., da Costa, F.M., & Monte-Mor, D.S. (2021). Voluntary Disclosure of Integrated Reporting and cost of Capital in Brazil: an Alternative Explanation. New Challenges in Accounting and Finance, 6, 1-15.

Vena, L., Sciascia, S., & Cortesi, A. (2020). Integrated reporting and cost of capital: The moderating role of cultural dimensions. The Journal of International Financial Management & Accounting, 31 (2), 191-214.

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Vitolla, F., Raimo, N., & Rubino, M. (2020). Board characteristics and integrated reporting quality: an agency theory perspective. Corporate Social Responsibility &Environmental Management, 27(2),1152-1163.

Vitolla, F., Salvi, A., Raimo, N., Petruzzella, F., & Rubino, M. (2020). The impact on cost of equity capital in the effects of integrated reporting quality. Business Strategy and the Environment, 29(2), 519-529.

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Wu, Y., & Zhou, S. (2022). Do firms practicing integrated reporting engage in less myopic behavior? International evidence on opportunistic earnings management. Corporate Governance: An International Review, 30 (3), 290-310.

Zhou, S., Simnett, R., & Green, W. (2017). Does integrated reporting matter to the capital market?. Abacus, 53(1), 94-132.

Aboalfathi, H., Nourollahzadeh, N., Jafari, M., & Khosravipour, N. (2020). Investigating the Consequences of Integrated Reporting Quality on Corporate Value & Future Performance with Emphasis on Complexity Role and External Financing Needs. Journal of Management Accounting and Auditing Knowledge, 9(35), 119-133. [in Persian]

Aboalfathi, H., Nourollahzadeh, N., Jafari, M., & Khosravipour, N. (2021). Investigating the economic implications of integrated reporting quality with respect to the role of corporate characteristics. Empirical Accounting Research, 11(2), 181-200. [in Persian]

Allah Bakhshi, S., Piri, P., & Heidari, M. (2019). The Effects of Ownership Structure (Governmental and Private) on Relationship between Disclosure Quality and Cost of Capital at Tehran Stock Exchange Listed Companies. Empirical Studies in Financial Accounting, 16(62), 21-43. [in Persian]

Blue, G., Marfou, M., & Ghahremani, A. (2020). The Effect of Accounting Information Quality on the Companies' Cost of Equity, Considering the Role of Information Symmetry and Comparability of Financial Statements. Empirical Studies in Financial Accounting, 17(68), 33-65. [in Persian]

Ehteshammehr, H., Kamyabi, Y., & Khalilpour, M. (2021). The Relationship between Smart Business and Integrated Reporting and Its Impact on the Financial Performance of Companies Listed on the Tehran Stock Exchange. Financial Economics, 15(57), 333-358. [in Persian]

Ehteshammehr, H., Kamyabi, Y., & Khalilpour, M. (2022). Identify factors affecting convergence integrated reporting in Tehran Stock Exchange. Journal of Management Accounting and Auditing Knowledge, 11(44), 177-195. [in Persian]

Setayesh, M.H., & Mehtari, Z. (2018). A Framework for General Theoretical Foundations of Integrated Reporting in Iran. Journal of Financial Accounting Research, 10(2), 85-106. [in Persian]

Setayech, M.H., & Mehtari, Z. (2022). Identification of Integrated Reporting Parts and Components Emphasizing the Confirmatory Factor Analysis Approach. Applied Research in Financial Reporting, 10(2), 171-203. [in Persian]

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