Subject Areas : Emerging technology in Accounting

Abdolrasoul Rahmanian Koushkaki ¹ , Ali Akbar Alahyari ² , Kamal Bagherzadeh Houshmandi ³ , Mehdi Mehravar ⁴

1 - استادیار، گروه حسابداری، دانشگاه پیام نور، تهران، ایران
2 - مربی گروه حسابداری
3 - مربی گروه حسابداری پیام نور
4 - مربی دانشگاه پیام نور

Received: 2023-09-08 Accepted : 2023-09-18 Published : 2023-09-22

Keywords:

References:

Akhgar, M; Mirzaei, B, (2017), investigating the relationship between the company's life cycle and the specific volatility of stock returns, with an emphasis on fundamental uncertainty and information uncertainty. Journal of financial accounting, 11(42), pp. 129-100(In persian).
Aldoseri,M. M, Melegy, M. M. A. (2023)Readability of Annual Financial Reports, Information Efficiency, andStock Liquidity: Practical Guides From the Saudi Business Environment. Information Sciences Letters An International Journal. Inf. Sci. Lett. 12, No. 2, 813-821 (2023)
Bagheri Azghandi, A; Hesarzadeh, R; Abbaszadeh, M.R. (2017) Readability of financial statements and investors' sensitivity to the use of accounting information. Perspective of financial management, 8 (3), pp. 87-103(In persian).
Bruynseels, L., and E. Cardinaels, (2014), “The Audit Committee: Management Watchdog or Personal Friend of the CEO?”, The Accounting Review 89 (1), PP. 113–45.
Chen, C. Huang, A.G. Jha, R. (2012). Idiosyncratic return volatility, economic activity, and managerial discretion. Journal of Financial and Quantitative Analysis 47, 873-899.
Dadashi, I; Norouzi, M. (2019) Investigating the mediating effect of financial reporting readability on the relationship between profit management and cost of capital. Knowledge of accounting, 6 (40), pp. 135-157(In persian).
Fatehi, S, (2016), investigating the effect of financial reporting quality on the volatility of abnormal returns of companies listed on the Tehran Stock Exchange, Management and Accounting Studies Quarterly, 2(1). Pp1-17.(In persian).
Hashemi Dehchi, M; Yazidinya, N; Amiri, H. (2021) The impact of the comparability of financial statements on the special fluctuations of stock returns with an emphasis on the quality of financial reporting. Journal of asset management and financial timing. 9(3), pp. 1-18(In persian).
Herusetya, A. and Suryadinata, M. (2022), "Business strategy typologies: do the board of commissioners and audit committee concern about prospector-type strategies?", Asian Journal of Accounting Research, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/AJAR-10-2021-0188.
Hoitash, U., R. Hoitash, and J. C. Bedard, (2009), “Corporate Governance and Internal Control over Financial Reporting: A Comparison of Regulatory Regimes”, The Accounting Review 84 (3), PP. 839–67.
Izedinia, N; Hashemi Dehchi, M; Amiri, H, (2021), The effect of comparability of financial statements on the specific volatility of stock returns with an emphasis on the quality of financial reporting. Asset Management and Financing, 8 (34), pp. 18-5(In persian).
Jami, R and Rostamian, A. (2015) The effect of financial expertise of audit committee members on the characteristics of expected profit. Financial accounting and audit research, year 8, (29), pp. 1-17(In persian).
Nesl Mousavi, S.H; Enayat Pourshiadeh, S.H; Azinfar, A.(2021) The impact of audit quality on the relationship between audit committee characteristics and financial reporting quality. Financial and Investment Developments Quarterly, 2 (5), pp. 23-44(In persian).
Peng, E.Y. Yan, A. Yan, M.(2016). Accounting Accruals, Heterogeneous Investor beliefs, and StockReturns,JournalofFinancialStability(2016),http://dx.doi.org/10.1016/j.jfs.2016.04.011.
Seifzadeh, M., Salehi, M., Abedini, B. and Ranjbar, M.H. (2021), "The relationship between management characteristics and financial statement readability", EuroMed Journal of Business, Vol. 16 No. 1, pp. 108-126. https://doi.org/10.1108/EMJB-12-2019-0146.
Silva, D. & Cerqueira, A. (2021). Divergence of Opinion and Idiosyncratic Volatility. Revista Brasileira de Gestão de Negócios, 23, 654-676.
Xu, H. Lin, Z. Wang, X. (2015). Relationship-based transaction， internal control and earnings management: empirical evidence from accrual and real earnings management. J. Account. Econ. 3(5), 57-77.
Yazdifar, H; Mohammadi Seh Duran, S. (2022) The role and importance of audit, reward and introduction committees in companies' boards of directors. Accounting and Auditing Studies, No. 41, pp. 47-64(In persian).
Yin, S, T Chevapatrakul, K Yao (2022)The causal effect of improved readability of financial reporting on stock price crash risk: Evidence from the Plain Writing Act of 2010. Economics Letters.https://doi.org/10.1016/j.econlet.2022.110614.Volume 216, July 2022, 110614.
Yong, O. and Albada, A.Z. (2018), “Under-pricing and listing board in explaining heterogeneity ofopinion regarding values of Malaysian IPOs”, Jurnal Pengurusan, Vol. 52, pp. 63-72.
Yu, Zhimin.(2022)Financial Report Readability and Accounting Conservatism. Marilyn Davies College of Business, University Houston Downtown, Houston, TX 77002, USARisk Financial Manag. 2022, 15(10), 454; https://doi.org/10.3390/jrfm15100454.