Subject Areas : • Emerging technology in the field of Accounting and its future
Mehdi Rezaei
1
,
Marzieh Faqih
2
,
Roghayeh Shamsaee
3
1 - Assistant Professor, Department of Accounting, Faculty of Business and Economics, Persian Gulf University, Bushehr, Iran.
2 - Ph.D. Student, Department of Accounting, Bushehr Branch, Islamic Azad University, Bushehr, Iran
3 - Ph.D. Student, Department of Accounting, Bushehr Branch, Islamic Azad University, Bushehr, Iran
Keywords:
Abstract :
1. Akbaş, H. E., & Canikli, S. (2018). Determinants of voluntary greenhouse gas emission disclosure: An empirical investigation on Turkish firms. Sustainability, 11(1), 107.
2. Alqahtani, A., Bouri, E., & Vo, X. V. (2020). Predictability of GCC stock returns: The role of geopolitical risk and crude oil returns. Economic Analysis and Policy, 68, 239-249.
3. Babajani, J., & Abdi, M. (2010). The relationship between corporate governance and enterprises' taxable profit. Financial Accounting Research Journal, 2(3), 65-86. (in Persian)
4. Bills, K. L., Huang, H. W., Lin, Y. H., & Wood, D. A. (2020). Chief audit executive turnover: Market reactions, financial reporting quality, and audit risk assessment. Financial Reporting Quality and Audit Risk Assessment, (August 3, 2020).
5. Chong, G., & Isimoya, E. (2007). Disclosure of governance information by small and medium‐sized companies. Corporate Governance: The International Journal of Business in Society, 7(5), 635-648.
6. Ebrahimi, M., & Saeedi, A. (2010). The effects of accounting variables and firm's characteristics on stock prices of companies listed in TSE. Accounting and Auditing Review, 17(4), 1-16. (in Persian)
7. Ebrahimi, M., Hanifi, H., Shahvardiani, S., & Kordloui. (2021). Identifying the most important factors affecting the management of real and accrual profit in the capital market with the approach of Bayesian models. Financial Engineering and Securities Management, 48(12), 109-142.
8. Erkens, D. H., Hung, M., & Matos, P. (2012). Corporate governance in the 2007–2008 financial crisis: Evidence from financial institutions worldwide. Journal of Corporate Finance, 18(2), 389-411.
9. Fallah, S., Moulai, M., & Zabihzadeh, A. (2023). Evaluation of the basic factors affecting real profit management in companies listed on the Tehran Stock Exchange. Scientific Journal of New Research Approaches in Management and Accounting, 7(25), 688-707. (in Persian)
10. Haji Beglu, H., & Masisi, M. (2022). The effect of labor investment efficiency on stock returns during the period of the Covid-19 crisis. Scientific Journal of New Research Approaches in Management and Accounting, 6(23), 505-524. (in Persian)
11. Hassas Yeganeh, Y., & Baghomian, R. (2015). The role of the board of directors in corporate governance. Accountant Magazine, 173, 20-35. (in Persian)
12. Hassas Yeganeh, Y. (2006). Corporate governance in Iran. Hesabres, 9(39), 32-32. (in Persian)
13. Hassas Yeganeh, Y., & Salimi. (2010). A model for ranking corporate governance in Iran. Financial Accounting Empirical Studies, 8(30), 1-35. (in Persian)
14. Jamei, Lotfi, & Arzoo. (2022). Accounting information system and corporate governance. Accounting and Auditing Studies, 11(41), 5-22. (in Persian)
15. Kothari, S. P., Leone, A. J., & Wasley, C. E. (2005). Performance matched discretionary accrual measures. Journal of Accounting and Economics, 39(1), 163-197.
16. Marefati, Y., Sohail Beigi, M., & Marefati Tarani, H. (2022). ESG sustainability factors and stock returns with emphasis on the Corona pandemic. Shabak, 8(4), 67-76. (in Persian)
17. Munisi, G., & Randøy, T. (2013). Corporate governance and company performance across Sub-Saharan African countries. Journal of Economics and Business, 70, 92-110.
18. Octavia, A. M., Ermaya, H. N. L., & Darmastuti, D. (2022). Pengaruh Audit Quality dan Independensi Auditor Terhadap Manajemen Laba Riil Melalui Financial Distress. Jurnal Ekonomi dan Bisnis, 25(1), 92-109. DOI:10.31941/jebi.v25i1.2012
19. Rostami, M., & Makian, S. N. (2022). Prediction of stock returns of Tehran Stock Exchange: Comparison of Bayesian approaches, exponential smoothing, and Box-Jenkins. Iran Economic Research, 27(91), 189-221. (in Persian)
20. Saeedi, A., & Ramsheh, M. (2011). The systematic risk determinants in Tehran Stock Exchange. Financial Accounting Research, 3(1), 125-142. (in Persian)
21. Saghafi, D. A., & Hashemi, S. A. (2004). Analytical investigation of the relationship between operating cash flows and accruals. Presenting a model for predicting operating cash flows. Accounting and Auditing Reviews, 11(4). (in Persian)
22. Simonsson, M., & Johnson, P. (2006, April). Assessment of IT governance prioritization of Cobit. In Proceedings of the Conference on Systems Engineering Research (pp. 1-10).
23. Slim, A., Sarah, O., Kadhim, K., Ali, B., Hammood, A., & Othman, B. (2021). The effect of information technology business alignment factors on the performance of SMEs. Management Science Letters, 11(3), 833-842.
24. Singh, H. P., & Alhulail, H. N. (2023). Information technology governance and corporate boards’ relationship with companies’ performance and earnings management: A longitudinal approach. Sustainability, 15(8), 6492.
25. Tian, G. Y., & Twite, G. (2011). Corporate governance, external market discipline, and firm productivity. Journal of Corporate Finance, 17(3), 403-417.
26. Zhou, Z., Zhou, H., Peng, D., Chen, X. H., & Li, S. H. (2018). Carbon disclosure, financial transparency, and agency cost: Evidence from Chinese manufacturing listed companies. Emerging Markets Finance and Trade, 54(12), 2669-2686.
27. Yermack, D. (1996). Higher market valuation of companies with a small board of directors. Journal of Financial Economics, 40(2), 185-211.