قابلیت‌ مقایسه‌ صورت‌های‌ مالی‌ و سر‌رسید بدهی‌ شرکتی‌

Barclay, M. J., Marx, L. M., & Smith Jr, C. W. (2003). The joint determination of leverage and maturity. Journal of corporate finance, 9(2), 149-167.

Brochet, F., Jagolinzer, A. D., & Riedl, E. J. (2013). Mandatory IFRS adoption and financial statement comparability. Contemporary Accounting Research, 30(4), 1373-1400.

Chen, C. W., Collins, D. W., Kravet, T. D., & Mergenthaler, R. D. (2018). Financial statement comparability and the efficiency of acquisition decisions. Contemporary Accounting Research, 35(1), 164-202.

Custódio, C., Ferreira, M. A., & Laureano, L. (2013). Why are US firms using more short-term debt?. Journal of Financial Economics, 108(1), 182-212.

De Franco, G., Kothari, S. P., & Verdi, R. S. (2011). The benefits of financial statement comparability. Journal of Accounting research, 49(4), 895-931.‏

Do, T. K. (2021). Financial statement comparability and corporate debt maturity. Finance Research Letters, 40, 101693‏.

Do, T. K., Lai, T. N., & Tran, T. T. (2020). Foreign ownership and capital structure dynamics. Finance Research Letters, 36, 101337.

Fang, X., Li, Y., Xin, B., & Zhang, W. (2016). Financial statement comparability and debt contracting: Evidence from the syndicated loan market. Accounting Horizons, 30(2), 277.

Financial Accounting Standards Board (FASB). (2010). Statement of financial accounting concepts no. 8: conceptual framework for financial reporting.

Flannery, M. J. (1986). Asymmetric information and risky debt maturity choice. The Journal of Finance, 41(1), 19-37.

Gomariz, M. F. C., & Ballesta, J. P. S. (2014). Financial reporting quality, debt maturity and investment efficiency. Journal of banking & finance, 40, 494-506.

Gopalan, R., Song, F., & Yerramilli, V. (2014). Debt maturity structure and credit quality. Journal of Financial and Quantitative Analysis, 49(4), 817-842.‏

Habib, A., Hasan, M. M., & Al-Hadi, A. (2017). Financial statement comparability and corporate cash holdings. Journal of Contemporary Accounting & Economics, 13(3), 304-321.

Harris, M., & Raviv, A. (1990). Capital structure and the informational role of debt. The Journal of Finance, 45(2), 321-349.

He, Z., & Xiong, W. (2012). Rollover risk and credit risk. The Journal of Finance, 67(2), 391-430.‏

Huang, K., & Shang, C. (2019). Leverage, debt maturity, and social capital. Journal of Corporate Finance, 54, 26-46.

Kim, J. B., Li, L., Lu, L. Y., & Yu, Y. (2016). Financial statement comparability and expected crash risk. Journal of Accounting and Economics, 61(2-3), 294-312.

Kim, J. B., Li, L., Lu, L. Y., & Yu, Y. (2021). Financial statement comparability and managers’ use of corporate resources. Accounting & Finance, 61, 1697-1742.‏

Kim, S., Kraft, P., & Ryan, S. G. (2013). Financial statement comparability and credit risk. Review of Accounting Studies, 18(3), 783-823.

Ortiz-Molina, H., & Penas, M. F. (2008). Lending to small businesses: The role of loan maturity in addressing information problems. Small Business Economics, 30(4), 361-383.‏

Rajan, R., & Winton, A. (1995). Covenants and collateral as incentives to monitor. The Journal of Finance, 50(4), 1113-1146.

Schipper, K. (2003). Principles-based accounting standards. Accounting horizons, 17(1), 61.

Sohn, B.C. (2016). The effect of accounting comparability on the accrual-based and real earnings management. Journal of Accounting Public Policy, 35, 513–539.

Zhang, J. H. (2018). Accounting comparability, audit effort, and audit outcomes. Contemporary Accounting Research, 35(1), 245-276.

Ghanizadeh, H., Alipour, S., & Shahvalizadeh, A. (2018). Investigating the comparability of accounting information and the cost of debt financing in companies listed on the Tehran Stock Exchange, 17th National Accounting Conference of Iran, Qom. [In Persian]

Hasan Yeganeh, Y. (2014). Essays on corporate governance, second edition, Tehran Elmi O Farhangi Publications. [In Persian]

Hashemi, S., Samadi, S., & Hadian, R. (2015). The effect of financial reporting quality and debt maturity on investment efficiency. Empirical Studies in Financial Accounting, 11(44), 117-143. [In Persian]

Iranian Accounting Standards Committee (2018). Accounting standards. Tehran: Publications of Audit Organization. [In Persian]

Jafari, A., Maleki, A., & Bidarvand, R. (2021). Relationship between comparability of financial statements and debt maturity structure. Journal of Accounting and Management Vision, 4(46), 1-15. [In Persian]

Mashayekhi, B., & Mohammadpour, F. (2014). Financial Reporting Quality, Debt Maturity and Investment Efficiency. Financial Management Strategy, 2(4), 1-14. doi: 10.22051/jfm.2014.1805. [In Persian]

Mehrabanpour, M.R., Faraji, O., & Sajadpour, R. (2020). The Mediating Role of Financial Reporting Quality on the Relationship between Financial Statement Comparability and Cash Holdings. Accounting and Auditing Review, 27(1), 132-153. [In Persian]

Sajjadi, S. H., & Jafari, A. (2007). Factors affecting capital structure of small and medium companies, Iranian Institute of Certified Accountants, Iranian Journal of Accountancy, 191, 28-35. [In Persian]

Taghizadeh Khanqah, V., & Talebnia, G. (2018). The Impact of Debt Maturity on Stock Price Crash Risk with an Emphasis on Information Asymmetry. Journal of Asset Management and Financing, 6(3), 87-104. doi: 10.22108/amf.2017.21211. [In Persian]