بررسی ارتباط مسئولیت‌پذیری اجتماعی شرکت‌ها و خوانایی صورت‌های مالی

حساس یگانه، یحیی؛ برزگر، قدرت اله. (1393). مبانی نظری مسئولیت اجتماعی شرکت‌ها و پارادایم تحقیقاتی آن در حرفه حسابداری. فصلنامه علمی پژوهشی حسابداری مدیریت، 7 (3)، 133-109.

دهمرده قلعه نو، محسن؛ یزدیفر، حسن؛ زارعی، حمید. (1399). تأثیر افشای مسئولیت پذیری اجتماعی بر ریسک حسابرسی. پژوهش‌های حسابرسی، 1، 30-7.

رهنمای رودپشتی، فریدون؛ نیکومرام، هاشم؛ نونهال نهر، علی اکبر. (1391). ارزیابی تأثیر رویکردهای قضاوتی و شناختی زبان در گزارش‌های توضیحی حسابداری. بررسی‌های حسابداری و حسابرسی، 2 (2)، 47-72.

سرهنگی، حجت؛ ابراهیمی، سعید؛ اله یاری ابهری، حمید. (1393). بررسی اثر پیچیدگی گزارشگری مالی بر رفتار معاملاتی سرمایه‌گذاران در بازار سرمایه ایران. بورس اوراق بهادار، 7 (27)، 59-78.

صفری گرایلی، مهدی؛ رضائی پیته نوئی، یاسر؛ نوروزی، محمد. (1396). مدیریت سود و خوانایی گزارشگری مالی: آزمون تجربی رویکرد فرصت طلبانه. دانش حسابرسی، 17 (69)، 230-217.

علی خانی، سمیرا. (1396). بررسی ارتباط بازده با سطح خوانایی گزارش‌های پیش‌بینی سود و گزارش‌های حسابرسی آن. راهنما: رضا حصارزاده، دانشگاه فردوسی مشهد - دانشکده علوم اقتصادی.

Ajina, A. , Laouiti, M. , Msolli, B. (2016). Guiding through the fog: Does annual report readability reveal earnings management?. Research in International Business and Finance, 38, 509-516.

Ali Khani, S. (2017). Investigating the relationship between return and readability of earnings forecast reports and their audit reports. Supervisor: Reza Hesarzadeh, Ferdowsi University of Mashhad - Faculty of Economics (In Persian).

Beattie, V. , McInnes, W. , & Fearnley, S. (2004). Research Report. Through the eyes of management: Narrative reporting across three sectors. London, UK: Institute of Chartered Accountants in England and Wales.

Bhaduri, S. N. , & Selarka, E. (2016). Corporate Governance and Corporate Social Responsibility of Indian Companies, CSR, Sustainability. Ethics & Governance, 14 (1) , 316-329.

Biddle, G. , Hillary, G. , & Verdi, R. (2009). How does financial reporting quality relate to investment efficiency?. Journal of Accounting and Economics, 48, 112–131.

Bonsall, S. B. , Miller, B. P. (2017). The impact of narrative disclosure readability on bond ratings and the cost of debt. Review of Accounting Studies, 22 (2) , 608-643.

Botosan, C. (1997). Disclosure level and the cost of equity capital. Accounting Review, 72, 323–349.

Bozzolan, S. , Fabrizi, M. , Mallinand, C. A. , & Michelon, G. (2015). Corporate Social Responsibility and earnings quality: International evidence. The International Journal of Accounting, 50 (4) , 361–396.

Cai, J. , Liu, Y. , & Qian, Y. (2009). Vice or virtue? The impact of corporate social responsibility on executive compensation. Journal of Business Ethics, 104 (2) , 159–173.

Cheung, A. W. , Hu, M. , & Schwiebert, J. (2016). Corporate social responsibility and dividend policy. Accounting & Finance. 8 (3) , 96-118.

Chih, H. L. , Shen, C. H. , & Kang, F. C. (2008). Corporate social responsibility, investor protection, and earnings management: Some international evidence. Journal of Business Ethics, 79, 179–198.

De Franco, G. , Hope, O. , Vyas, D. , Zhou, Y. (2015). Analyst report readability. Contemporary Accounting Research, 32, 76-104.

Dehmardeh Ghaleh No, M. , Yazdifar, H. , Zarei, Hamid. (2020). The Impact of Social Responsibility Disclosure on Audit Risk. Audit Research, 1, 30-7 (In Persian).

Deng, X. , Kang, J. K. , & Low, B. S. (2013). Corporate social responsibility and stakeholder value maximization: Evidence from mergers. Journal of Financial Economics, 110, 87–109.

Dhaliwal, D. S. , Radhakrishnan, S. , Tsang, A. , & Yang, Y. G. (2012). Nonfinancial disclosure and analyst forecast accuracy: International evidence on corporate social responsibility disclosure. Accounting Review, 87 (3) , 723–759.

Ertugrul, M. , Lei, J. , Qiu, J. , Wan, C. (2017). Annual report readability, tone ambiguity, and the cost of borrowing. Journal of Financial and Quantitative Analysis, 52 (2) , 811-836.

Fabrizi, M. , Mallin, C. , & Michelon, G. (2014). The Role of CEO’s Personal Incentives in Driving CorporateSocial Responsibility. Journal of Business Ethics, 124 (2) , 311-326.

Fang, Xiaohua. Yutao Li. , Baohua Xin, Wenjun Zhang. (2014). The effect of annual report readability on cost of debt. Canadian academic accounting association (CAAA). Available at SSRN: https://ssrn. com/abstract=2538251.

Freeman, R. E. (1984). Strategic management: A stakeholder approach. Boston, MA: Pitman.

Garcia Osma, B. , & Guillamon‐Saorin, E. (2011). Corporate governance and impression management in annual results press releases. Accounting, Organizations and Society, 36, 187–208.

Gelb, D. S. , & Strawser, J. A. (2001). Corporate social responsibility and financial disclosures: An alternative explanation for increased disclosure. Journal of Business Ethics, 33, 1–13.

Guay, W. , Samuels, D. , & Taylor, D. (2016). Guiding through the fog: Financial statement complexity and voluntary disclosure. Journal of Accounting and Economics, 62 (2) , 234–269.

Hasan, M. M. (2017). Managerial ability, annual report readability and disclosure tone (April 23, 2017). Available at SSRN: https://ssrn. com/abstract=2957135.

Hasani Alghar, M. , Marfou, M. (2017). The impact of managerial ability on dividend policy. Journal of Empirical Researches in Accounting, 6 (23) , 103-129 [In Persian].

Hasani Alghar, M. , Sheri Anaghiz, S. (2017). Examination of the effects of the managerial ability on tax avoidance. Journal of Accounting Knowledge, 8 (28) , 107-134 [In Persian].

Hasas Yeganeh, Y. , Barzegar, Gh. (2014). Theoretical foundations of corporate social responsibility and its research paradigm in the accounting profession. Journal of Management Accounting, 7 (3) , 133-109 (In Persian).

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

Hoi, C. K. , Wu, Q. , & Zhang, H. (2013). Is corporate social responsibility (CSR) associated with tax avoidance? Evidence from irresponsible CSR activities. Accounting Review, 88 (6) , 2025–2059.

Jensen, M. C. (2001). Value maximization, stakeholder theory, and the corporate objective function. Journal of Applied Corporate Finance, 14, 8–21.

Kim, I. , & Venkatachalam, M. (2011). Are sin stocks paying the price for accounting sins? Journal of Accounting, Auditing and Finance, 26 (2) , 415–442.

Kim, Y. , Park, M. S. , & Wier, B. (2012). Is earnings quality associated with corporate social responsibility? Accounting Review, 87 (3) , 761–796.

Lang, M. , Stice-Lawrence, L. (2015). Textual analysis and international financial reporting: Large sample evidence. Journal of Accounting and Economics, 60 (2) , 110-135.

Lee, D. (2017). Corporate social responsibility and management forecast accuracy. Journal of Business Ethics, 140, 353–367.

Lehavy, R. , Li, F. , Merkley, K. (2011). The effect of annual report readability on analyst following and the properties of their earnings forecasts. Accounting Review, 86 (3) , 1087–1115.

Li, F. (2008). Annual report readability, current earnings, and earnings persistence. Journal of Accounting and Economics, 45 (2) , 221-247.

Li, F. (2010). Textual analysis of corporate disclosures: A survey of the literature. Journal of Accounting Literature, 29, 143–165.

Lo, K. , Ramos, F. , Rogo, R. (2017). Earnings management and annual report readability. Journal of Accounting and Economics, 63 (1) , 1-25.

Loughran, T. , & McDonald, B. (2014). Regulation and financial disclosure: The impact of plain English. Journal of Regulatory Economics, 45, 94–113.

Loughran, T. , & McDonald, B. (2016). Textual analysis in accounting and finance: A survey. Journal of Accounting Research, 54 (4) , 1187–1230.

Lundholm, R. , Rogo, R. , & Zhang, Z. (2014). Restoring the Tower of Babel: How foreign firms communicate with US investors. Accounting Review, 89, 1453–1485.

Margolis, J. D. , Elfenbein, H. A. , & Walsh, J. P. (2009). Does it pay to be good… and does it matter? A meta‐analysis of the relationship between corporate social and financial performance. Working paper available on the Social Science Research Network. Retrieved from https://papers. ssrn. com/sol3/papers. cfm?abstract_id=1866371

McWilliams, A. , Siegel, D. , & Wright, P. M. (2006). Corporate social responsibility: Strategic implications. Journal ofManagement Studies, 43 (1) , 1–18.

Merkl‐Davies, D. M. , & Brennan, N. M. (2007). Discretionary disclosure strategies in corporate narratives: Incremental information or impression management?. Journal of Accounting Literature, 27, 116–196.

Miller, B. (2010). The effects of reporting complexity on small and large investor trading. Accounting Review, 85, 2107-2143.

Orlitzky, M. , Schmidt, F. L. , & Rynes, S. L. (2003). Corporate social and financial performance: A meta analysis. Organization Studies, 24 (3) , 403–441.

Razek, M. A. (2014). The association between corporate social responsibility disclosure and corporate governance: a survey of Egypt. Research Journal of Finance and accounting, 5 (1) , 93-98.

Roodpashti Rahnamai, F. , Nicomram, H. , Nonhal Nahr, A. A. (2012). Evaluating the effect of judgmental and cognitive approaches to language in explanatory accounting reports. Accounting and Auditing Reviews, 2 (2) , 47-72 (In Persian).

Safari Gerayli, M. , Rezaei Pitenoei, Y. , Norouzi, M. (2017). Earnings management and financial reporting readability: An empirical test of the opportunistic approach. Journal of Audit science, Accepted Manuscript. [In Persian].

Safari Graili, M. , Rezaei Pite Noei, Y. , Norouzi, M. (2017). Profit and Readability Management Financial Reporting: An Empirical Test of the Opportunistic Approach. Auditing Knowledge, 17, 230-217 (In Persian).

Sarhangi, H. , Ebrahimi, S. , Allah Yari Abhari, H. (2014). Investigating the effect of financial reporting complexity on investors' trading behavior in the Iranian capital market. Stock Exchange, 17 (69) , 59-78 (In Persian).

Surroca, J. , & Tribó, J. (2008). Managerial entrenchment and corporate social performance. Journal of Business Finance and Accounting, 35 (5) , 748–789.

Surroca, J. , Tribó, J. A. , & Waddock, S. (2010). Corporate responsibility and financial performance: The role of intangible resources. Strategic Management Journal, 31 (5) , 463–490.

Wang, Q. , Dou, J. , & Jia, S. (2016). A meta‐analytic review of corporate social responsibility and corporate financial performance: The moderating effect of contextual factors. Business and Society, 55 (8) , 1083–1121.