Subject Areas : • Emerging technology in the field of Accounting and its future

Vahab Rostami ¹ , Farzaneh Nazari ²

1 - Department of Accounting, Payame Noor University, Tehran, Iran.
2 -

Received: 2025-02-10 Accepted : 2025-04-04 Published : 2025-04-21

Keywords:

References:

1. Almaqtari, F. A., Hashed, A. A., Shamim, M., & Al-and, W. M. (2020). Impact of corporate governance mechanisms on financial reporting quality: A study of Indian GAAP and Indian Account Standards. Problems and Perspectives in Management, 18(4), 1–13.
2. Anderson, M., Banker, R., & Janakiraman, S. (2003). Are selling, general, and administrative costs sticky? Journal of Accounting Research, 41(1), 47–63.
3. Balakrishnan, R., Petersen, M. J., & Soderstrom, N. S. (2004). Does capacity utilization affect the “stickiness” of cost? Journal of Accounting, Auditing and Finance, 19(3), 283–299.
4. Bazrafshan, V., Bazrafshan, A., & Salehi, M. (2018). The effect of managers' narcissism on the quality of financial reporting. Quarterly Journal of Accounting and Auditing Reviews, 25(4), 457–478.
5. Chen, X., Cheng, Q., & Wang, X. (2015). Does increasing board independence reduce earnings management? Evidence from recent regulatory reforms. Review of Accounting Studies, 20(2), 899–933.
6. Chen, Y., & Ma, Y. (2021). Financing constraints, cost stickiness, and internal control quality. Joe's Economics and Management, 22(5), 1231–1251. https://doi.org/10.3846/jbem.2021.14878
7. Dehdarnasab, P., Hamzelou, H., & Rahmani, M. (2015). Investigating the scope of earnings management appeal of financially restricted and non-financially restricted companies in companies listed in Tehran Stock Exchange. International Conference on Modern Research in Management, Economics and Accounting, 2, 1–16.
8. Donelson, D. C., Ege, M., & McInnis, J. M. (2017). Internal control weaknesses and financial reporting fraud. Problems and Perspectives in Management, 28(3), 1–17.
9. Enayatpour Shiadeh, E., Derakhshan, J., & Forghani, A. (2019). The effect of ownership concentration on the relationship between cost stickiness and investment of fixed assets in Tehran Stock Exchange. Research in Accounting and Economics, 4(1), 49–60.
10. Fatahi, Y., Kordestani, G., & Rastgooyan, H. (2020). Cost stickiness and credit risk of banks. Quarterly Journal of Islamic Economics and Banking, 31, 99–115.
11. Farnoudi, I., & Ghajarbeigi, M. (2021). Investigating the effect of financial distress and financial constraints on the business credit of Tehran Stock Exchange companies. New Research Approaches in Management and Accounting, 9(70), 111–129.
12. Habib, A. M. D., & Costa, M. D. (2021). Debt maturity structure and cost stickiness. Journal of Corporate Accounting & Finance, 2021. https://doi.org/10.1002/jcaf.22479
13. Hajiha, Z., Ghaderi, K., & Ghaderi, S. (2019). The effect of managers' short-run attitude on cost stickiness of companies listed in Tehran Stock Exchange. Asset Management and Financing, 26, 27–44.
14. Hasibuan, A. N. (2022). The role of company characteristics in the quality of financial reporting in Indonesian. Jurnal Ilmiah Peuradeun, 10(1), 1–12.
15. Ibrahim, T. K. T., & Al-Matari, E. M. (2022). The effect of governance rules application controls and the accrual basis application controls on quality of financial reporting: Applying to Jouf University. Sustainability, 14(5), 2831. https://doi.org/10.3390/su14052831
16. Kayhan, E. N. (2021). Financial frauds and government's role. Law Business Research. https://www.gurkaynak.av.tr/docs/c1677-turkey.pdf
17. Kordestani, G., & Mortazavi, S. M. (2012). Investigating the effect of managers' considered decisions on cost stickiness. Accounting and Auditing Reviews, 19(67), 73–90.
18. Lari Dashtbayaz, M., Salehi, M., & Sakhavatpour, M. (2018). Investigating the relationship between financial constraints and asset structure and financing in the Tehran Stock Exchange. Asset Management and Financing, 6(1), 181–196.
19. Li, H. (2015). Managerial ability and internal control quality: Evidence from China. International Journal of Financial Research, 6(2), 54–66.
20. Li, J., & Luo, Z. (2021). Product market competition and cost stickiness: Evidence from China. Managerial and Decision Economics, 3(4), 305–360.
21. Mehravar, M., & Kargar, H. (2019). The moderating effect of social responsibility and financial reporting quality on the relationship between earnings information content and internal control weakness. 1st National Conference on Humanities, Payame Noor University of Shiraz.
22. Namazi, M., & Fathali, A. (2018). Investigating the effect of intellectual capital and free cash flow on cost stickiness in Tehran Stock Exchange companies. Empirical Research in Accounting, Winter, 223–250.
23. Namazi, M., Ghaffari, M. J., & Fereydouni, M. (n.d.). Fundamental analysis of sticky behavior of costs and cost on the range of changes in Tehran Stock Exchange. Advances in Accounting, 4(2), 151–177.
24. Natakusumawati, F. T. (2021). Analysis of the relationship between cost stickiness and financial reporting quality in the Indonesian Stock Exchange (Study in manufacturing sector companies in 2018). Diponegoro Journal of Accounting, 10(1), 1–9.
25. Nikbakht, M. R., & Ahmad Khan Beigi, M. (2018). The impact of corporate governance on the quality of financial reporting: An integrated approach. Quarterly Journal of Accounting and Auditing Review, 52(8), 422–488.
26. Nikbakht, M., & Deldar, M. (n.d.). Investigating the behavior of cost stickiness and its effect on audit quality. Financial Accounting Research, 8(3), 77–100.
27. Nosrat, G., & Badavar Nahandi, Y. (2018). The relationship between corporate governance and firm growth with an emphasis on the role of financial constraints. Journal of Development and Evolution Management, 33, 25–35.
28. Oh, H. M. (2022). Cost stickiness and investment efficiency. Journal of Industrial Distribution & Business, 13(1), 11–21.
29. Razmanesh, F., & Souri, A. (2021). Financial reporting quality and investment efficiency: The moderating role of family ownership. Accounting and Management Perspective, 53, 31–47.
30. Tang, Y., Huang, L., Liu, J., & Wan, X. (2022). Cost stickiness and stock price crash risk: Evidence from China. Emerging Markets Finance and Trade, 58(2), 544–569. https://doi.org/10.1080/1540496X.2020.178718
31. Vaghfi, S. H., Pardin, K., & Khajehzadeh, S. (2019). A study of cost stickiness behavior in Tehran Stock Exchange companies. Accounting, Accountability, and Community Interests, 35, 135–155.