تاثیر ابعاد مسئولیت پذیری اجتماعی بر قابلیت مقایسه اطلاعات حسابداری

Asadi, L., vaez, A., JerJer Zadeh, A., & Kaab Amir, A. (2018). The Effect of Corporate Social Responsibility Dimensions on Value Creation of the Pharmaceutical and Non-Pharmaceutical Companies Listed on the Tehran Stock Exchange. Journal of Health Accounting, 7(1), 1-31. [In persion]

Balakrishnan, K., & Cohen, D. A. (2011). "Product market competition and financial accounting misreporting". Retrieved from http://ssrn.com.

Beatty, A., Liao, S., & Yu, J. J. (2013). The spillover effect of fraudulent financial reporting on peer firms' investments. Journal of Accounting & Economics, 55 (2–3), 183–205.

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

Bonabi Ghadim, R., Vaez, S., Asgari Zenozi, E. (2020). Effect of business strategy on the financial statement comparability, emphasizing on information asymmetry in listed companies on Tehran Stock Exchange. Journal of Financial Accounting Research, 12(1), 39-56[In persion]

Chang, H. S. (2015). Firm Life Cycle and Detection of Accrual-based Earnings Manipulation, Doctoral dissertation, University of Illinois at UrbanaChampaign.

Chen, A., & Gong, J. J. (2019). Accounting comparability, financial reporting quality, and the pricing of accruals. Advances in accounting, 45, 100415.

Chen, C-W., Collins, D. W., Kravet, T., & Mergenthaler, R. D. (2015). Financial Statement Comparability and the Efficiency of Acquisition Decisions. Contemporary Accounting Research, 35(1), 164-202.

Chen, T. (2016). Internal Control, Life Cycle and Earnings Quality—An Empirical Analysis from Chinese Market. Open Journal of Business and Management, 4(2), 301-311.

Cheng, P., Man, P., & Yi, C. H. (2013). The impact of product market competition on earnings quality. Accounting and Finance, 53(1),137- 162.

Datta, S., Iskandar, M., & Singh, V. (2012), Product Market Power, Industry Structure, and Corporate Earnings Management, Journal of Banking and Finance, 37(8), 3273-3285.

De Franco, G., Kothari, S.P. & Verdi, R.S. (2011). The Benefits of Financial Statement Comparability. Journal of Accounting Research, 49 (4): 895-931.

De Franco, G., Kothari, S.P. & Verdi, R.S. (2011). The Benefits of Financial Statement Comparability. Journal of Accounting Research, 49 (4): 895-931.

Engelberg, J., Ozoguz,A., & Wang, S.  (2017). Know Thy Neighbor: Industry Clusters, Information Spillovers and Market Efficiency. Journal of Financial and Quantitative Analysis, 41(6), 51-83.

Fernandez- kranz, D., & santalo, J (2010). When necessity becomes a virtue: The Effect Of Product Marker Competition On Corporate Social Responsibility, Journal Of Economices and Management Strategy, 2, 453-487.

Financial Accounting Standards Board. (2010). Conceptual Framework for Financial Reporting. Statement of Financial Accounting Concepts No. 8. Norwalk, CT: FASB

Francis, J.R., M. Pinnuck, M., & Watanabe, O. (2014). Auditor Style and Financial Statement Comparability. The Accounting Review ,89(2), 605-633.

Gaio, C., & Raposo, C. (2010). Earnings Quality and Firm Valuation:International Evidence. Journal of Accounting and Finance. 51: 467-499.

Hajiha, Z., & Shakeri, A. (2019). Corporate governance, disclosure of social responsibility and company value. Financial accounting and auditing researchs, 11(14), 175-192. [In persion]

Hasan, M. M., & Habib, A. (2017). Corporate life cycle, organizational financial resources and corporate social responsibility. Journal of Contemporary Accounting & Economics, 13(1): 20-36.

Hong, Y., & Andersen, M.L. (2011). The relationship between corporate social responsibility and earnings management: an exploratory study. Journal of Business Ethics; 104: 461 –471.

Hsu, C., Li, X., Ma, Z., & Phillips, G. M. (2017). Does Product Market Competition Influence Analyst Coverage and Analyst Career Success?1-53. SSRN Electronic Journal,Available at: http://www.ssrn.com.

Jalili, S & Farzad, G. (2014) A Study of the Relationship between Profit Quality and Social Responsibility of Companies Listed in Tehran Stock Exchange, Auditing Knowledge, 14 (57), 147-170. [In persion]

Kent, P. & Ung, K. (2003). Voluntary Disclosure of Forward-Looking Earnings Information in Australia.28(3),273-286.

Khosh Tint, M., & Rai, H. (2014). The effect of providing social accounting information on investors' decisions. Accounting and Auditing Reviews, 11 (3),73-92. [In persion]

Khuong, N.V.; Rahman, A.A.A.; Meero, A.; Anh, L.H.T.; Liem, N.T.; Thuy, C.T.M.; Ly, H.T.N.(2022). The Impact of Corporate Social Responsibility Disclosure and Accounting Comparability on Earnings Persistence. Sustainability, 2(14), 2752. 2-14.

Kim, S & Lim, S.C. (2017). Earnings Comparability and Informed Trading. Journal of Finance Research Letters, 20(3), 130-136.

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

Kim,Y., Myung, S. P., & Benson, W. (2012). Is Earning Quality associated with Corporate Social Responsibility? The Accounting Review, 87(5).761- 796.

Kordestani, G., Ghaderzadeh, S., Haghighat, H. (2018). Impact of social responsibility disclosure on accounting, economic and market based Measures Of corporate performance evaluation. Journal of Accounting Advances, 10(1), 187-217.

Kothari, S.P., Leone, A.J., & Wasley, C.E. (2005). Performance matched discretionary accrual measures. Journal of accounting and economics, 39 (1), 163-197.

Lara, J. M. G., Osma, B. G., & Gazizova, I. (2018). Corporate Social Responsibility and Financial Reporting Quality: Evidence from CSR-Disasters.1-60.

Lee, W.J., & Choi., S.U. (2018). Effects of Corporate Life Cycle on Corporate Social Responsibility: Evidence from Korea. Journal of Sustainability, 10, 3794; doi:10.3390/su10103794.

Li, S., & Zhan, X. (2016). Product Market Threats and Stock Crash Risk. Available at: http://www.ssrn.com.

Mahmoudabadi, H., & Iman Roy, Z. (2016). Study of the effect of corporate social responsibility and financial performance on cost stickiness in companies listed on the Tehran Stock Exchange. Master Thesis, Zand Higher Education Institute, Shiraz. [In persion]

Mehrvarz, F., & Marfou, M. (2016). The Relationship between Financial Statements Comparability with Stock Price in Formativeness about Future Earnings. Empirical Studies in Financial Accounting, 12(49), 83-110.  [In persion]

Namazi, M., Rezaei, G., & Momtazian, A. (2015). Product Market Competition and Accounting Information Quality.Journal of Accounting Advances , 6(2), 131-166. . [In persion]

Oncioiu, I., Petrescu, A. G., Bilcan, F. R., Petrescu, M., Popescu, D. M., & Anghel, E. (2020). Corporate Sustainability Reporting and Financial Performance. Sustainability, 12(10), 4297.

Poor Abdullah, Z., Badavar Nahandi, Y., & Hassanzadeh Brothers., R. (2012). Investigating the effect of comparability of financial statements on information asymmetry and equity costs. First National Accounting Conference. [In persion]

.Rahmani, A., & Ghashghaei, F. (2018). The Relation between Accounting Comparability and Earning Management. Accounting and Auditing Review, 24(4), 527-550. [In persion]

Ratajczak, P.(2021). The mediating role of natural and social resources in the corporate social responsibility—Corporate financial performance relationship. Manag. Decis. Econ. 5(42), 100–119.

Rezaei Pitenoei, Y., & Abdollahi, A. (2019). Financial statements comparability and the likelihood of fraudulent reporting. Journal of Financial Accounting Research, 11(2), 89-104. [In persion]

Ross, J., Shi, L., & Xhi, H. (2016). The determinants of accounting comparability around the world, Journal of Business Finance & Accounting,46(1-2),1-25.

Saleh, F.K., Madrakian, H., & Ziaee, M.T. (2013). The impact of life cycle on the value-relevance of cash flows versus accrual financial information: An empirical study based on Tehran Stock Exchange, Management Science Letters, 3: 2251– 2258.

Salewski, M., & Henning, Z. l. (2012). The Impact of Corporate Social Responsibility (CSR) on Financial Reporting Quality. http://www.ssrn.com.

Seavey, S. E., Imhof, M., & Watanabe, O,V. (2016).  Proprietary Costs of Competition and Financial Statement Comparability,   College of Business Administration University of Nebraska-Lincoln. available at: http://ssrn. com ,1-39.

Sepasi, S., & Hassanzadeh, M. (2016). The effect of economic dimension of corporate social responsibility on sustainability of earnings. Valued and Behavioral Accountings Achievements. 1 (1) :123-138. [In persion]

Serafeim,G.,  & Ioannou, I. (2013). The Impact of Corporate Social Responsibility on Investmment Recommendations. Available at: http: //ssrn. com/abstract=1507874.

Serafeim,G.,  & Ioannou, I. (2013). The Impact of Corporate Social Responsibility on Investmment Recommendations. Available at: http: //ssrn. com/abstract=1507874.

Thanh Liem, N. (2021). Accounting comparability and accruals-based earnings management: Evidence on listed firms in an emerging market. Cogent Bus. Manag,4( 8), 1923356

Thuy, C.T.M.; Khuong, N.V.; Canh, N.T.; Liem, N.T.(2021). Corporate Social Responsibility Disclosure and Financial Performance: The Mediating Role of Financial Statement Comparability. Sustainability, 13(18):10077

Timbate, L., & Park, C. K. (2018). CSR performance, financial reporting, and investors’ perception on financial reporting. Sustainability, 10(2), 522.

Wang, F., Zhang, Z., & Xu, L. (2020). Corporate social responsibility and financial statement comparability: Evidence from China. Corporate Social Responsibility and Environmental Management, 27(3), 1375-1394.

Wang, Z., 7 Sarkis, J.(2017). Corporate social responsibility governance, outcomes, and financial performance. Journal of cleaner production. 162: 1607-1616.

Warusawitharana, M. (2014). Profitability and the lifecycle of firms, board of governors of the federal reserve system. Working paper.

Withisuphakorn, P., & Jiraporn, P. (2016). The effect of firm maturity on corporate social responsibility (CSR): do older firms invest more in CSR. Applied Economics Letters, 23(4): 298-301.