The Information content of Financial Statements in the Strengthening of Economic Sanctions Imposition on Iran

Abeysekera, I. (2003). Political economy of accounting in intellectual capital reporting. The European Journal of Management and Public Policy, 2(1), 65-79.

Ahmadpour, A., & Ebrahimpour, M. (2011). Effect of Main Financial and Economic Indicators on Profitability. Journal of Accounting and Auditing Review, 18 (4), 1-14. (in Persian)  

Ahmed, A., Tahat, Y., Burton, B. & Dunne, T. (2015). The value relevance of corporate internet reporting: The case of Egypt, Advances in Accounting. incorporating Advances in International Accounting, 31(2), 188-196.

Alavi Tabar, A. (1995). The Political Economy of Inflation and Economic Stabilization. Journal of Strategy, 3 (1), 179-196. (in Persian) 

Augustinos, I. Dimitras, A., Kyriakou, M., Iatridis, G. (2015). Financial crisis, GDP variation and earnings management in Europe. Research in International Business and Finance, 343, 338-354.

Baghomian, R., Mohamadi, H., & Taheri, M. (2017). Recession and earnings management, Journal of Managerial Accounting, 10 (1), 29-42. (in Persian)

Ball, R., Brown, P. (1968). An Empirical Evaluation of Accounting Numbers. Journal of Accounting Research, 6 (2), 159-178.

Behrozifar, M. (2006). The impact of US sanctions on the global economic and global market. Journal of Business, 11 (3), 45-62. (in Persian)

Bushman, R., Piotroski, J. (2006). Financial Reporting Incentives for Conservative Accounting: The Influence of Legal and Political Institutions. Journal of Accounting & Economics, 22 (2), 107-148.

Dechow, P., Sloan, R., & Sweeney, A. (1995). Detecting earnings management, The Accounting Review, 17 (3), 193-225.

Dimitras, A., Kyriakou, M. & Iatridis, G., (2015). Financial crisis, GDP variation and earnings management in Europe. Research in International Business and Finance, 34 (4), 338-354.

Ezati, M., & Salmani, B. (2015). Estimating the effect of economic sanctions on Iran's economic growth, Strategic Basij Studies Quarterly, 17 (2), 75–83.
(in Persian)

Ge, W., Drury, D., Fortin, S., Liu, F., Tsang, D. (2010). Value relevance of disclosed related party transactions. Advances in Accounting. Incorporating Advances in International Accounting, 26 (3), 134-141.

Habib, A. (2004). Impact of earnings management on value-relevance of accounting information: Empirical evidence from japan. Journal of Managerial Finance, 30 (11), 1-14.

Haghighat, H., & Raygan, E. (2008). The role of Earnings smoothing on the information content of Earnings in predicting future profits. Journal of Accounting and Auditing Review, 15 (4), 33-46. (in Persian)

Hashemi, A., & Samadi, A. (2009). The effects of smoothing the profit on its information content in listed companies to the Tehran Stock Exchange. Journal of Accounting Researches, 5 (4), 1-20. (in Persian)

Hayati, M, Urniwati, Y., Putra, R. (2015). The effect of international capital to value relevance of accounting information based on PSAK convergence. Procedia- Social and Behavioral Sciences, 21 (1), 999 -1007.

Hayn, C. (1995). The information contents of losses. Journal of Accounting and Economics, 20 (1), 125-153.

Karami, Gh., & Eftekhari, V. (2013). Examining some criteria for accounting profit quality in business cycles. Journal of Accounting and Auditing Review, 20 (4), 93–112. (in Persian)

Khodadadi, V., Takor, R. & Zare zadeh Mehrizi, M.S. (2013). Effect of earnings management on the relevance of earnings and book value: Comparison of short and long term discretionary accruals. Journal of Financial Accounting, 2 (1), 57-75. (in Persian)

Kwon, G. (2009). The Value Relevance of Book Values, Earnings and Cash Flows: Evidence from Korea. International Journal of Business and Management, 10 (4), 28-43.

Meshki, M., & Ashrafi, H. (2014). The effect of the level of uncertainty on the stock price response to good news and bad news throughout the trading cycle. Journal of Accounting and Auditing Review, 21(1), 89–108. (in Persian)  

Mironiuc, M., Carp, M., Chersan, I.C., (2015). The relevance of financial reporting on the performance of quoted Romanian companies in the context of adopting the IFRS. Procedia Economics and Finance, 20 (2), 404 - 413.

Moeinodin, M., Tabatabayee nasab, Z., & Zarezade, Z. (2012). The impact of the development and implementation of national accounting standards on the qualitative characteristics of the relevance of accounting information. Journal of Empirical Research of Financial Accounting, 3 (3), 114–130. (in Persian)  

Moeinodin, M., Yazdi, A., Dinpajoh, F. & Zarezadeh, Z. (2014). Investigating the impact of listed companies on the Stock Exchange based on general principles of Article 44 of the Constitution on improving the relevance of accounting information value. Financial and economic policy Quarterly, 2 (3), 135–156. (in Persian)

Mohamadrezayee, F., Manteghi, H., & Abasi, A. (2017). The Effect of Inflation Depression on Gross Profit and Accrual Management. Journal of Managerial Accounting, 10 (2), 123–140. (in Persian)

Mokhtari Hoshi, H., (2015). Impact of international sanctions on national power factors. Quarterly Geopolitical, 11 (2), 134–173. (in Persian)

Morshed zadeh, M., Ghorbani, M., & Shabani, K. (2014). Stability of Earnings, Economic Conditions and Content Values of Accounting Information in Tehran Stock Exchange. Journal of Managerial Accounting, 7 (4), 85–103. (in Persian)

Nikomaram, H., Banimahd, B., Rahnamaye Rodposhti, F. & Kiani, A. (2013). The political economy theory and earnings management. Journal of Manegerial Accounting, 31(2), 31-44. (in Persian)

Ohlson, J., Feltham, G. (1995). Valuation and clean surplus accounting for operating and financial activities. Contemporary Accounting Research, 11 (2), 689-731.

Partazian, K., (2013). The impact of economic sanctions on the insurance industry and the stock market of Iran, Journal of economic information, 12(2), 24–39. (in Persian)

Porahmadi, H., (2002). Global system of political economy and government engagement in foreign policy, Journal of Foreign Policy, 64 (3), 1051–1082. (in Persian)

Taghavi, M., (1999). The nature of political economy. Journal of economic and political information, 12 (2), 200–206. (in Persian)

Tsalavoutas, I., André, P. & Evans, L., (2012). The transition to IFRS and the value relevance of financial statements in Greece. The British Accounting Review, 44 (1), 262–277.

Ujah, N & Brusa, J. (2011). Earnings Management, Financial Leverage, and Cash Flow Volatility: Do Economic Conditions Matter? Journal of Business and Economics, 5 (3), 338-348.

Weston, P. (1992). Security returns and the value relevance of accounting data. Accounting Horizons, 13 (2), 399-412.

Willets, P. (2001). Transnational actors and international organization in globalization. Globalization of world politics journal, 31 (4), 287-310.

Yazdi, A. & Heydari, Z. (2014). The Effect of Accounting Standards 30 and 31 on Performance Measurement Criteria and Earnings Reaction Rate in Companies Acquired in Tehran Stock Exchange. Journal of Accounting and Auditing Researches, 4 (2), 84-103. (in Persian)