اثر رقابت در بازار محصول بر رابطه بین شفافیت اطلاعاتی و حاکمیت شرکتی با ارزش شرکت

AghdamMazraeh, Y., & Mohammadi, Sh. (2023). Investigating the Impact of Human, Social and Production Capital Disclosure on Company Value. Journal of Accounting and Management . 6(86): 215–29. [In Persian] https://www.jamv.ir/article_190385.html

Agustia, D., Muhammad, N. P. A., & Permatasari, Y. (2020). Earnings management, business strategy, and bankruptcy risk: evidence from Indonesia. Heliyon, 6(2).doi.org/10.1016/j.heliyon.2020.e03317

Akbari, S., & Ahmadi, M. (2022). The effect of organizational capital on the value of companies listed on the Tehran Stock Exchange. Journal of Accounting and Management Vision, 4(54), 98-110. [In Persian] https://www.jamv.ir/article_144416.html?lang=fa

Ali, A., Klasa, S., & Yeung, E. (2014). Industry concentration and corporate disclosure policy. Journal of Accounting and Economics, 58(2-3), 240-264. https://doi.org/10.1016/j.jacceco.2014.08.004

Ammann, M., Oesch, D., Schmind, M.M. (2013). Product market competition, corporate governance, and firm value: evidence from the EU area. Eur. Financ. Manag. 19 (3), 452–469. https://www.ssrn.com/abstract=1771622

Anooshirvani, F., & Rahman S. (2019). The Effect of CEO Power on the Value of the Company with the Interactive Role of Market Competition and Corporate Governance. Journal of Executive Management 10(20): 147–73. [In Persian]. Doi: 10.22080/JEM.2019.16108.2870

Arian Tabar, A., Filsaraei, M., & Bakhtiari, F. (2022). Examining the role of lack of transparency of financial information and audit quality on the relationship between aggressive taxation and stock price concurrency. Budget and Finance Strategic Research, 3(4), 89-127. [In Persian] DOI: 20.1001.1.27171809.1401.3.4.3.2

Ben Fatma, H., & Chouaibi, J. (2023). Corporate governance and firm value: a study on European financial institutions. International Journal of Productivity and Performance Management, 72(5), 1392-1418. DOI: 10.1108/IJPPM-05-2021-0306.‏

Boubaker, S., Derouiche, I. & Nguyen, D. (2013). Does the board of directors affect cash holdings? A study of French listed firms, Journal of Management & Governance, 19 (2): 341-370.  https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2347175 

Bushman, R. M., & Smith, A. J. (2003). Transparency, financial accounting information, and corporate governance. Financial accounting information, and corporate governance. Economic Policy Review, 9(1). Available at SSRN: https://ssrn.com/abstract=795547

Chang, Y. K., Chen, Y. L., Chou, R. K., & Huang, T. H. (2015). Corporate governance, product market competition and dynamic capital structure. International Review of Economics & Finance, 38, 44-55. https://ideas.repec.org/a/eee/reveco/v38y2015icp44-55.html

Cheng, P., Man, P., Yi, C.H., (2013). The impact of product market competition on earnings quality. Account. Financ. 53 (1), 137–162. https://ideas.repec.org/a/bla/acctfi/v53y2013i1p137-162.html

Duru, A., Wang, D.C., Zhao, Y.J. (2013). Staggered boards, corporate opacity and firm value. J. Bank. Financ. 37 (2), 341–360. https://www.sciencedirect.com/science/article/abs/pii/S0378426612002634

Ellili, N. O. D. (2022). Impact of ESG disclosure and financial reporting quality on investment efficiency. Corporate Governance: The International Journal of Business in Society, 22(5), 1094-1111. doi.org/10.1108/CG-06-2021-0209

Fakhari, H., Netaj Kurdi, M. H. (2017), The moderating effect of corporate governance on the relationship between competition in the product market and the quality of profit predicted by management, Financial Accounting and Audit Research, 10(38), 209-237. [In Persian]. https://journals.iau.ir/article_543504.html

Faleye, O. (2007). Classified boards, firm value, and managerial entrenchment. Journal of financial economics, 83(2), 501-529. doi:10.1016/j.jfineco.2006.01.005

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Feng, Z., & Wu, Z. (2023). ESG disclosure, REIT debt financing and firm value. The Journal of Real Estate Finance and Economics, 67(3), 388-422. doi.org/10.1007/s11146-021-09857-x

Filsaraei, M., Arian Tabar, A., & radman, Z. (2021). The Moderating Role of Financial Constraints and Corporate Governance on the Relationship between CEO Managerial Ability and the Marginal Value of Cash. Budget and Finance Strategic Research, 2(3), 183-217. [In Persian]  DOI: 20.1001.1.27171809.1400.2.3.6.6

Firth, M., Wang, K., Wong, S.M.L., (2015). Corporate transparency and the impact of investor sentiment on stock prices. Management Science. 61 (7), 1630–1647. https://doi.org/10.1287/mnsc.2014.1911

Gerami, A., Akramiyan, S., & Momeni, Z. (2023). The impact of company capital expenditures on company value with emphasis on information asymmetry. Journal of Accounting and Management Vision, 6(81), 21-29. [In Persian]. https://www.jamv.ir/article_175824.html

Giroud, X., Mueller, H.M. (2011). Corporate governance, product market competition, and equity prices. Journal of Finance. 66 (2), 563–600. https://doi.org/10.1111/j.1540-6261.2010.01642.x

Hammami, A., & Hendijani Zadeh, M. (2020). Audit quality, media coverage, environmental, social, and governance disclosure and firm investment efficiency: Evidence from Canada. International Journal of Accounting & Information Management, 28(1), 45-72. Doi.org/10.1108/IJAIM-03-2019-0041

Hansen, B., Miletkov, M.K., Wintoki, M.B. (2015). Investor protection and the role of firm-level financial transparency in attracting foreign investment. Financ. Rev. 50 (3), 393–434. DOI:10.1111/fire.12072 

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Hidalgo-Cabrillana, A., 2013. Endogenous governance transparency and product market competition. SERIEs Journal of the Spanish Economic. 4 (1), 113–136. DOI:10.1007/s13209-011-0082-3

Huang, P., Zhang, Y. (2012). Does enhanced disclosure really reduce agency costs? Evidence from the diversion of corporate resources. Account. Rev. 87 (1), 199–229. https://doi.org/10.2308/accr-10160

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Khorramabadi, M., lashgarara, S., & pourgholamreza, N. (2022). Investigating the Role of Corporate Governance Quality on the Relationship between Social Responsibility of Companies and Tax Avoidance. Budget and Finance Strategic Research, 3(1), 125-97 [In Persian]. https://fbarj.ihu.ac.ir/article_207330.html.

khorshid, S., kamyabi, Y., & khalilpour, M. (2024). Presenting and explaining a model to create the value of the company according to the role of accounting standards management, financial reporting quality and audit quality using meta-innovative models. Journal of Investment Knowledge, 13(50), 239-262. [In Persian] https://jik.srbiau.ac.ir/article_22289.html

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Liu, C., Li, Q., & Lin, Y. E. (2023). Corporate transparency and firm value: Does market competition play an external governance role?  Journal of Contemporary Accounting & Economics,  19(1),100334. https://doi.org/10.1016/j.jcae.2022.100334   

Maghsodi, M. (2023). The effect of corporate governance on the relationship between excess cash and company value. Journal of Accounting and Management Vision, 6(78), 70-80. [In Persian] https://www.jamv.ir/article_172168.html

Majeed, M.A., Yan, C. and Tauni, M.Z. (2018). How does competition shape managerial decisions? Product market competition and financial statement comparability, Management Decision. 56(11), 2437-2471. https://doi.org/10.1108/MD-04-2017-0319

Markarian, G., and J. Santalo, (2014). Product Market Competition, Information and Earnings Management. Journal of Business Finance and Accounting. 41(5-6), 1-28. https://scholarhub.ui.ac.id/jaki/vol16/iss2/2/

Rakestraw, J. R. (2022). Investor Protection and the Substitution Effect of Corporate Governance and Product Market Competition on Firm Value. Journal of Accounting, Auditing & Finance, 37(3), 678-699. https://doi.org/10.1177/0148558X20936792

Sarraf, F., Besharatpour, F., Aliakbari, M., & Partovi, R. (2022). The effect of stock returns and financial performance on the relationship between corporate governance and Company value. Accounting and Auditing Studies, 11(43), 21-36. [In Persian] doi: 10.22034/iaas.2022.161710

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Siagian, F. T., & Tresnaningsih, E. (2011). The impact of independent directors and independent audit committees on earnings quality reported by Indonesian firms. Asian review of Accounting, 19(3), 192-207. DOI: https://doi.org/10.1108/13217341111185128  

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Tulcanaza-Prieto, A. B., & Lee, Y. (2022). Real earnings management, firm value, and corporate governance: Evidence from the Korean market. International Journal of Financial Studies, 10(1), 19.‏ https://doi.org/10.3390/ijfs10010019

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