اثرات همبستگی درون‌صنعتی بر محیط گزارشگری مالی

افلاطونی، عباس (1395). بررسی تأثیر کیفیت گزارشگری مالی و متقارن نبودن اطلاعات بر واکنش تأخیری قیمت سهام. پیشرفت‌های حسابداری، 8 (1)، 1-24.

رحمانی، علی و بشیری‌منش، نازنین (1392). بررسی قدرت کشف مدل‌های مدیریت سود. تحقیقات حسابداری و حسابرسی، 19، 54-73.

رحیمیان، نظام‌الدین؛ همتی، حسن و سلیمانی‌فرد، ملیحه (1391). بررسی ارتباط بین کیفیت سود و عدم تقارن اطلاعاتی در شرکت های پذیرفته شده در بورس اوراق بهادار تهران. دانش حسابداری، 10، 157-181.

ستایش، محمدحسین؛ کاظم نژاد، مصطفی و ذوالفقاری، مهدی (1390). بررسی تاثیر کیفیت افشا بر نقد شوندگی سهام و هزینه سرمایه شرکت های پذیرفته شده در بورس اوراق بهادار تهران. پژوهش‌های حسابداری مالی، 9، 55-74.

ستایش، محمدحسین؛ محمدیان، محمد و مهتری، زینب (1394). بررسی اثر تعاملی کیفیت اطلاعات حسابداری و عدم تقارن اطلاعاتی بر عدم‌کفایت سرمایه‌گذاری شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران. پیشرفت های حسابداری، 7(1)، 73-102.

مشایخ، شهناز؛ میمنت‌آبادی، شیوا (1393). افشای حسابداری، کیفیت حسابداری، محافظه‌کاری شرطی و غیرشرطی. پژوهش‌های حسابداری مالی و حسابرسی، 24، 53-70.

ناظمی، امین؛ ممتازیان، علیرضا و بهپور، سجاد (1394). بررسی رابطة متقابل بین کیفیت افشای اطلاعات مالی و بازده سهام شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران با استفاده از سیستم معادلات همزمان. پیشرفت‌های حسابداری، 7 (2)، 219-244.

Aflatooni, A. (2016). Investigating the effect of financial reporting quality and information asymmetry on stock price delay. Journal of Accounting Advances, 8(1), 1-22. (In Persian)

Ajinkya, B., Bhojraj, S., & Sengupta, P. (2005). The association between outside directors, institutional investors and the properties of management earnings forecasts. Journal of Accounting Research, 43(3), 343–376.

Ashbaugh, H., LaFond, R., & Mayhew, B. W. (2003). Do nonaudit services compromise auditor independence? Further evidence. Accounting Review, 78(3), 611–639.

Baginski, S. P. (1987). Intra-industry information transfers associated with management forecasts of earnings. Journal of Accounting Research, 25(2), 196–216.

Bhattacharya, N., Ecker, F., Olsson, P. M., & Schipper, K. (2012). Direct and mediated associations among earnings quality, information asymmetry, and the cost of equity. The Accounting Review, 87(2), 449–482.

Bratten, B., Payne, J. L., & Thomas, W. B. (2016). Earnings management: Do firms play “Follow the Leader”? Contemporary Accounting Research, 33(2), 616–643.

Chiu, C. W. (2014). Intra-industry Connectedness and the Corporate Information Environment. University of Texas at Dallas.

Clinch, G. J., & Sinclair, N. A. (1987). Intra-industry information releases. A recursive systems approach. Journal of Accounting and Economics, 9(1), 89–106.

Comin, D., & Philippon, T. (2005). The Rise in firm-level volatility: Causes and consequences. National Bureau of Economic Research Working Paper Series, No. 11388.

Cox, R. A. K., Dayanandan, A., & Donker, H. (2016). The Ricochet effect of bad news. International Journal of Accounting, 51(3), 385–401.

Dechow, P. M., & Dichev, I. D. (2002). The quality of accruals and earnings: The role of accrual estimation errors. Accounting Review, 77, 35–59.

Demski, J. S., & Sappington, D. (1984). Optimal incentive contracts with multiple agents. Journal of Economic Theory, 33(1), 152–171.

Desir, R. (2012). How do managers of non-announcing firms respond to intra-industry information transfers? Journal of Business Finance & Accounting, 39(9-10), 1180–1213.

Foster, G. (1981). Intra-industry information transfers associated with earnings releases. Journal of Accounting and Economics, 3(3), 201–232.

Francis, J., LaFond, R., Olsson, P., & Schipper, K. (2005). The market pricing of accruals quality. Journal of Accounting and Economics, 39(2), 295–327.

Freeman, R., & Tse, S. (1992). An earnings prediction approach to examining intercompany information transfers. Journal of Accounting and Economics, 15(4), 509–523.

Gleason, C. A., Jenkins, N. T., & Johnson, W. B. (2008). The contagion effects of accounting restatements. Accounting Review, 83(1), 83–110.

Graham, J. R., Harvey, C. R., & Rajgopal, S. (2005). The economic implications of corporate financial reporting. Journal of Accounting and Economics, 40(1-3), 3-73.

Han, J. C. Y., Wild, J. J., & Ramesh, K. (1989). Managers’ earnings forecasts and intra-industry information transfers. Journal of Accounting and Economics, 11(1), 3–33.

Hermalin, B. E., & Weisbach, M. S. (2012). Information disclosure and corporate governance. The Journal of Finance, 67(1), 195–233.

Hilary, G., & Shen, R. (2013). The role of analysts in intra-industry information transfer. The Accounting Review, 88(4), 1265–1287.

Joh, G. H., & Lee, C. W. J. (1992). Stock price response to accounting information in Oligopoly. The Journal of Business, 65(3), 451.

Kedia, S., Koh, K., & Rajgopal, S. (2015). Evidence on contagion in earnings Management. The Accounting Review, 90(6), 2337–2373.

Kim, Y. G., & Kwon, H. U. (2016). Aggregate and firm-level volatility in the Japanese economy. The Japanese Economic Review. 67(3), 235-256.

Kim, Y., Lacina, M., & Park, M. S. (2008). Positive and negative information transfers from management forecasts. Journal of Accounting Research, 46(4), 885–908.

Lang, L. H. P., & Stulz, R. (1992). Contagion and competitive intra-industry effects of bankruptcy announcements. An empirical analysis. Journal of Financial Economics, 32(1), 45–60.

Laux, P., Starks, L. T., & Yoon, P. S. (1998). The relative importance of competition and contagion in intra-industry information transfers: An investigation of dividend announcements. Financial Management, 27(3), 5–16.

Nazemi, A., Momtazian, A., & Behpur, S. (2016). Investigating the relationship between disclosure quality and stock return of the companies listed in Tehran Stock Exchange: using a simultaneous equations system. Journal of Accounting Advances, 7(2), 219-244. (In Persian)

Pollack, J. R. (2013, June). Convergent trends in aggregate and firm volatility. Retrieved from https://dumas.ccsd.cnrs.fr/dumas-00906295.

Pyo, Y., & Lustgarten, S. (1990). Differential intra-industry information transfer associated with management earnings forecasts. Journal of Accounting and Economics, 13(4), 365–379.

Rahimian, N., Hemmati, H., & Soleimani Fard, M. (2012). Investigating the relation of between earning quality and information asymmetry of companies listed in Tehran Stock Exchange. Journal of Accounting Knowledge, 3(10), 157-181. (In Persian)

Rahmani, A., & Bashiri Manesh, N. (2013). Investigating the power of discovering profit management models. Accounting and Auditing Research, 19, 54-73. (In Persian)

Ramnath, S. (2002). Investor and analyst reactions to earnings announcements of related firms: An empirical analysis. Journal of Accounting Research, 40(5), 1351–1376.

Scharfstein, D. S., & Stein, J. C. (1990). Herd behavior and investment. American Economic Review, 80(3), 465-479.

Setayesh, M., Kazemnejad, M., & Zolfaghari, M. (2011). Investigating the effects of disclosure quality on stock liquidity and cost of capital of the companies listed in Tehran Stock Exchange. Journal of Financial Accounting Research, 3(3), 55-74. (In Persian)

Setayesh, M., Mohammadian, M., & Mehtari, Z. (2015). Extended abstract investigation of interactive effect accounting information quality and information asymmetry on inefficient investment Tehran Stock Exchange (TSE). Journal of Accounting Advances, 7(1), 73-102. (In Persian) 

Shahnaz., S., & Meymantaabadi, Sh. (2014). Disclosure of accounting, accounting quality, conditional and unconditional conservatism. Financial and Auditing Accounting Research, 24, 53-70. (In Persian)

Thomas, J., & Zhang, F. (2008). Overreaction to intra-industry information transfers? Journal of Accounting Research, 46(4), 909–940.

Tse, S., & Tucker, J. W. (2010). Within-industry timing of earnings warnings: Do managers herd? Review of Accounting Studies, 15(4), 879–914.

Verrecchia, R. E. (1990). Information quality and discretionary disclosure. Journal of Accounting and Economics, 12(4), 365–380.

Yu, H. Y., Huang, C., Lin, Y. H., & Tsai, C. L. (2017). The impact of information transparency on information transfer. Emerging Markets Finance and Trade, 53(4), 776–785.