- جلالی، رستم. (۱۳۹۱). نمونهگیری در پژوهشهای کیفی، مجله تحقیقات کیفی در علوم سلامت، ۱ (۴): ۳۱۰-۳۲۰. https://jqr1.kmu.ac.ir/article_90733.html
- شیریبابادی، محسن.، صالحی، الهکرم.، ملاعلیزاده زواردهی، صابر.، جرجرزاده، علیرضا. (1401). طراحی مدل شیوه گزارشگری بینامتنیّت مالی و تأثیر آن بر راهبرد بهینه مدیریتِ سرمایه در گردش: مطالعه موردی شرکتهای فعال در صنعت فولاد، حسابداری مدیریت، 15(53): 89-109. https://doi.org/10.30495/jma.2022.20582
- برزگر، قدرتاله.، فقیه، محسن. (1402). خوانایی گزارشگری مالی و همزمانی قیمت سهام: نقش تعدیلگر پوشش رسانهای مدیرعامل، مطالعات تجربی حسابداری مالی، 20(78): 117-153. https://doi.org/10.22054/qjma.2023.73205.2448
- دریگمچی، حسن.، حسنی، محمد.، یعقوبنژاد، احمد.، رحمانینیا، احسان. (1401). پیامدهای ارزشی همگرایی گزارشگری مالی با چارچوب گزارشگری یکپارچه در بازار سرمایه ایران، مطالعات تجربی حسابداری مالی، 19(76): 97-130. https://doi.org/10.22054/qjma.2023.71385.2424
- ولیپور، هاشم.، مرادی، جواد.، پرویزپور، لیلا. (1394). اثر عدم تقارن اطلاعاتی بر انتخاب سازوکارهای حاکمیت شرکتی، پژوهشهای تجربی حسابداری، 5(4): 167-181. https://doi.org/10.22051/jera.2015.632
- Afzali, M. (2023). Corporate culture and financial statement comparability. Advances in Accounting, 60(2), 45-81. https://doi.org/10.1016/j.adiac.2022.100640
- Alfaro, M. J. M. (1996). Intertextuality: Origins and development of the concept. Atlantis, 18(1/2), 268–285. https://www.jstor.org/stable/41054827
- Alhadi, A., Habib, A., Taylor, G., Hasan, M. & Al-Yahyaee, K. (2021). Financial statement comparability and corporate investment efficiency. Meditari Accountancy Research, 29(6), 1283-1313. https://doi.org/10.1108/MEDAR-12-2019-0629
- Bellucci, M., Acuti, D., Simoni, L., & Manetti, G. (2021). Restoring an eroded legitimacy: the adaptation of nonfinancial disclosure after a scandal and the risk of hypocrisy. Accounting, Auditing & Accountability Journal, 34(9), 195-217. https://doi.org/10.1108/AAAJ-12-2019-4359
- Boholm, M. (2020). Textual Representation and Intertextuality of Graphene in Swedish Newspapers. NanoEthics, 14(2), 185-204. https://doi.org/10.1007/s11569-020-00371-7
- Bourveau, T., Chen, J.V., Elfers, F. et al. (2022). Public peers, accounting comparability, and value relevance of private firms’ financial reporting. Review of Accounting Studies, https://doi.org/10.1007/s11142-022-09707-y
- Candlin, C.N., & Maley, Y. (1997). Intertextuality and Interdiscursivity in the Discourse of Alternative Dispute Resolution. In B.-L. Gunnarsson, P. Linell and B. Nordberg (eds) The Construction of Professional Discourse (pp. 201–222). Harlow: Addison Wesley Longman. https://doi.org/10.1177/1750481309351208
- De Villiers, C., Hsiao, P. C. K., Zambon, S., & Magnaghi, E. (2022). Sustainability, Non-Financial, Integrated, and Value Reporting (Extended External Reporting): A conceptual framework and an agenda for future research. Meditari Accountancy Research, https://doi.org/10.1108/MEDAR-04-2022-1640
- Dumitru, M., & Gina Raluca, G. (2017). The Legitimacy of the International Integrated Reporting Council. Journal of Accounting and Management Information Systems, 16(1), 30-58. https://doi.org/10.24818/jamis.2017.01002
- Ebaid, I. E. S. (2022). IFRS adoption and accounting-based performance measures: evidence from an emerging capital market. Journal of Money and Business, 2(1), 94-106. https://doi.org/10.1108/JMB-11-2021-0057
- Fairclough, N. (1992). Intertextuality in Critical Discourse Analysis. Linguistics and Education, 4(3/4), 269–93. https://doi.org/10.1016/0898-5898(92)90004-G
- Gomes, P., Brusca, I., Fernandes, M.J., & Vilhena, E. (2022). The IPSAS implementation and the use and usefulness of accounting information: a comparative analysis in the Iberian Peninsula. Journal of Public Budgeting, Accounting & Financial Management, https://doi.org/10.1108/JPBAFM-12-2021-0169
- Guo, M. (2019). Intertextuality and nationalism discourse: a critical discourse analysis of microblog posts in China. Asian Journal of Communication, 29(4), 328-345. https://doi.org/10.1080/01292986.2019.1628286
- Huang, Y., & Yan, Ch. (2020). Global accounting standards, financial statement comparability, and the cost of capital. International Review of Economics & Finance, 69(2), 38-51. https://doi.org/10.1016/j.iref.2020.05.019
- Kristeva, J. (1980). Desire in Language: A Semiotic Approach to Language and Art. Trans. Thomas Gora, Alice Jardine and Leon S. Roudiez, ed. Leon S. Roudiez. New York: Columbia University Press. Print.
- Li, X., Zhu, H., & Zuo, L. (2021). Reporting Technologies and Textual Readability: Evidence from the XBRL Mandate. Information Systems Research. Forthcoming, HEC Paris Research Paper No. MOSI-2021-1422, https://ssrn.com/abstract=3819017
- Lupu, I., & Sandu, R. (2017). Intertextuality in corporate narratives: a discursive analysis of a contested privatization. Accounting, Auditing & Accountability Journal, 30(3), 534-564. https://doi.org/10.1108/AAAJ-05-2014-1705
- Maclean, M., Harvey, C., & Golant, B. D. (2018). Intertextuality, Rhetorical History and the Uses of the Past in Organizational Transition. Organization Studies, https://doi.org/10.1177/0170840618789206
- Manetti, G., Bellucci, M., & Oliva, S. (2021). Unpacking dialogic accounting: a systematic literature review and research agenda. Accounting, Auditing & Accountability Journal, 34(9), 250-283. https://doi.org/10.1108/AAAJ-08-2020-4736
- Mehta, N.K., Bhattacharyya, S.S., & Pandey, N. (2022). Empirical investigation regarding ethical decision making: a stakeholder cross-impact analysis (SCIA). International Journal of Ethics and Systems, 38(3), 444-464. https://doi.org/10.1108/IJOES-07-2021-0149
- Mekaoui, S., Brahem, E., & Moalla, H. (2022). The impact of the Tunisian Revolution and internal governance mechanisms on the extent of voluntary information disclosure. Journal of Financial Reporting and Accounting, 20(1), 97-126. https://doi.org/10.1108/JFRA-03-2020-0085
- Merkl-Davies, D. M., & Brennan, N. M. (2017). A theoretical framework of external accounting communication: research perspectives, traditions and theories. Accounting, Auditing & Accountability Journal, 30(2), 433–469. https://doi.org/10.1108/AAAJ-04-2015-2039
- Misirlioglu, I.U., Tucker, J., & Boshnak, H.A. (2022). Drivers of mandatory disclosure in GCC region firms, Accounting Research Journal, 35(3), 382-407. https://doi.org/10.1108/ARJ-12-2020-0366
- Mita, A.F., Utama, S., Fitriany, F., & Wulandari, E. R. (2018). The adoption of IFRS, comparability of financial statements and foreign investors’ ownership. Asian Review of Accounting, 26(3), 391-411. https://doi.org/10.1108/ARA-04-2017-0064
- Moscariello, N., & Pizzo, M. (2022). Practical expedients and theoretical flaws: the IASB's legitimacy strategy during the COVID-19 pandemic. Accounting, Auditing & Accountability Journal, 35(1), 158-168. https://doi.org/10.1108/AAAJ-08-2020-4876
- Nevins, M. E. (2010). Intertextuality and misunderstanding. Language & Communication, 30(1), 1-6. https://doi.org/10.1016/j.langcom.2009.10.001
- Northcutt, N., & McCoy, D. (2004). Interactive Qualitative Analysis: A Systems Method for Qualitative Research, US: Sage.
- Plant, K., Barac, K., & De Jager, H. (2017). Developing early career professional auditors at work: what are the Determinants of success?. Meditari Accountancy Research, https://doi.org/10.1108/MEDAR-03-2017-0119
- Price, M., Harvey, C., Maclean, M., & Campbell, D. (2018). From Cadbury to Kay: discourse, intertextuality and the evolution of UK corporate governance. Accounting, Auditing & Accountability Journal, 31(5), 1542-1562. https://doi.org/10.1108/AAAJ-01-2015-1955
- Qian, Y., & Sun, Y. (2021). Bibliometric analysis of literature on narrative discourse in corporate annual reports (1990–2019), Quality & Quantity, https://doi.org/10.1007/s11135-021-01135-5
- Rajandran, K. (2018). Coercive, mimetic and normative: Interdiscursivity in Malaysian CSR reports. Discourse & Communication, 12(4), 113-139. https://doi.org/10.1177/1750481318757779
- Suchman, C. (1995). Managing Legitimacy: Strategic and Institutional Approaches, The Academy of Management Review, 20(3), 571-610. https://doi.org/10.2307/258788
- Wastell, D. G. (2001). Barriers to effective knowledge management: Action research meets grounded theory. Journal of Systems & Information Technology, 5(2), 21–35. https://doi.org/10.1108/13287260180000764
- Wingard, C., Bosman, J., & Amisi, B. (2016). The legitimacy of IFRS: An assessment of the influences on the due process of standard-setting, Meditari Accountancy Research, 24(1), 134-156. https://doi.org/10.1108/MEDAR-02-2014-0032
|
