قیمت گذاری افشای اختیاری در بازار سرمایۀ ایران

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Alfaraih, M. & Alanezi, F. (2011). The usefulness of earnings and book value for equity valuation to Kuwait stock exchange participants. International Business & Economics Research Journal, 10(1): 73-89.

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Banghøj, J. & Plenborg, T. (2008). Value relevance of voluntary disclosure in the annual report. Journal of Accounting and Finance, 48 (2): 159–180.

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Guthrie, J., Boedker, C. (2006). Perspectives on "new" models of business reporting: A reflective note. Accounting Auditing and Accountability Journal, 19 (6): 785 - 792,

Haniffa, R. M. & Cooke, T. E. (2002). Culture, Corporate Governance and Disclosure in Malaysian Corporations. Abacus, 38(3): 317-349.

Hassan Giorgioni, G. & Romilly, P. (2006). The Extent of Accounting Disclosure and its Determinants in an Emerging Capital Market: the Case of Egypt International. Journal of Accounting, Auditing and Performance Evaluation, 3(1): 41-67.

Hassan, O., Romilly, P., Giorgioni, G. & Power, D. (2009). The value relevance of disclosure: Evidence from the emerging capital market of Egypt. The International Journal of Accounting, 44(1): 79–102.

 Heitzman, S., Wasley, C. & Zimmerman, J. (2010) The joint effects of materiality thresholds and voluntary disclosure incentives on firms’ disclosure decisions. Journal of Accounting and Economics, 49(1): 109-132.

Holthausen, R.W. & Watts, R.L. (2001). The relevance of the value relevance literature for financial accounting standard setting. Journal of Accounting and Economics, 31 (1–3): 3–75.

Hussainey, K., and Walker, M. (2009). The effects of voluntary disclosure and dividend propensity on prices leading earnings. Accounting and Business Research, 39 (1): 37-55.

Khodamipour, A. & Mahroomi, R. (2012). Effect of voluntary disclosure on value relevance of earnings per share. Journal of Management Accounting, 14(3): 1-12. (in Persian)

Lee, S. & Xiao, Q. (2011). An examination of the curvilinear relationship between capital intensity and firm performance for publicly traded US hotels and restaurants. International Journal of Contemporary Hospitality Management, 23 (6): 862- 880.

Li, F. (2010). The Information Content of Forward-Looking Statements. in Corporate Filings-A Na¨ıve Bayesian Machine Learning Approach. Journal of Accounting Research, 48 (5):1049-1102

Luo, S., Courtenay, S. & Hossain, M. (2006). The effect of voluntary disclosure, ownership structure and proprietary cost on the return–future earnings relation. Pacific-Basin Finance Journal, 14(5): 501–521.

Mahdavi, G., Behpour, S. & kazemnezhad, F. (2014). Exploring the Relationship between Disclosure Quality and the Performance of Tehran Stock Exchange Companies Using a Simultaneous Equations System. The Iranian accounting and auditing review, 21(3): 371-386. (in Persian)

Maranjory, M. & Alikhani, R. (2014). Social Responsibility Disclosure and Corporate Governance. The Iranian accounting and auditing review, 21(3): 329-348. (in Persian)

Mashaykhi, B., Seyyedi, S.J & Zargaran Yazd, H. (2014). The effective factors on disclosure of intellectual capital in listed companies in Tehran stock exchange. The Iranian accounting and auditing review, 21(2): 251-270.
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Moumen, N., Othman, H.B. & Hussainey, K. (2015). The Value Relevance of Risk Disclosure in Annual Reports: Evidence from MENA Emerging Markets. Research in International Business and Finance, 34(3): 96-112.

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Pourheydari, A. & Arababadi, R. (2014). The Impact of Stock Price Changes on Voluntary Disclosure in Firms Listed in Tehran Stock Exchange (TSE). The Iranian accounting and auditing review, 21(1): 39-56. (in Persian)

Pourheydari, A. & Hosseinpour, H. (2012). The Relationship between mandatory and voluntary disclosure and stock value. Journal of Financial Management and Accounting Perspective, 2(5): 9-28. (in Persian)

Rahimi Esfeh-Salari, D. & Zareai, S. (2013). The effect of changes of voluntary disclosur in the value of the company's. The first national conference of accounting and management, Shiraz, Institute of International Education and Research Kharazmi, 2013/16/9. (in Persian)

Samudhram, A., Stewart, E., Wickramanayake, J. & Sinnakkannu, J. (2014). Value relevance of human capital based disclosures: Moderating effects of labor productivity, investor sentiment, analyst coverage and audit quality. Advances in Accounting, incorporating Advances in International Accounting, 30(2): 338–353.

Vafaei, A., Taylor, D. & Ahmed, K. (2011). The value relevance of intellectual capital disclosures. Journal of Intellectual Capital, 12 (3): 407-429.

Valipour, H., Talebnia, G. & Ahmadi, R. (2014) .Effects of voluntary disclosure on the value relevance of accounting information value in listed companies in Tehran Stock Exchange. Journal of knowledge of management Accounting and auditing, 7(21): 71-81. (in Persian)

Wang, Z., Al-Akra, M. & Jahangir Ali, M. (2013). Value relevance of voluntary disclosure and the global financial crisis: evidence from China. Managerial Auditing Journal, 28 (5): 444-468.

Wang, M. & Hussainey, K. (2013). Voluntary forward-looking statements driven by corporate governance and their value relevance. J. Account. Public Policy, 32(2): 26-49.