مجله اخلاق زیستی- علمی پژوهشی

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Loughran T, McDonald B. Measuring readability in financial disclosures. The Journal of Finance. 2014; 69(4): 1643-1671.

Bagheri Azgandi A, Hesarzadeh R, Abbaszadeh MR. Readers 'financial statements and investors' sensitivity to the use of accounting information. Vision of Financial Management. 2018; 23: 87-103. [Persian]

Asadi L, Vaez A, JerJerzadeh A, Kaab Amir A. The Effect of Corporate Social Responsibility Dimensions on Value Creation of the Pharmaceutical and Non-Pharmaceutical Companies Listed on the Tehran Stock Exchange. Journal of Health Accounting. 2018; 7(1): 1-31. [Persian]

Lioret A. Modeling corporate sustainability strategy. Journal of Business Research. 2016; 69(2): 418-425.

Khajavi SH, Etemadi Juryabi M. Corporate Social Responsibility and its Reporting. Journal of Health Accounting. 2015; 4(2): 104-123. [Persian]

Brown-Liburd H, Zamora VL. The role of corporate social responsibility (CSR) assurance in investors' judgments when managerial pay is explicitly tied to CSR performance. Auditing: A Journal of Practice & Theory. 2015; 34(1): 75-96.

Aghazadeh H. The Impact of Professional Ethics and Social Responsibility on the Performance of Independent Accountants. Master Thesis. Maku: Islamic Azad University, Maku Branch; 2017. [Persian]

Bakhtiari M, Azimifar M. The Impact of Professional Ethics on the Quality of Financial Reporting. Shiraz: Proceeding of the 1th National congress of Accounting and Management; 2016. [Persian]

Hajipour E, Barzegar E. The Importance of Ethics and Ethical Leadership in Public Sector Accountants. Health Accounting. 2020; 9(1): 1-20.

Sarlak N. Ethics in accounting. Ethics in Science & Technology. 2007; 3(1-2): 71-82. [Persian]

Rahnama Roudipati F, Nikumaram H, Nonahal nahr AA. Assessing the Impact of Judicial and Cognitive Language Approaches on Accounting Explanatory Reports. Journal of Accounting and Auditing Reviews. 2012; 19(2): 47-72.

Soleimani B. Studying the relationship between tone management and earnings management. Master Thesis. Rasht: Islamic Azad University of Rasht Branch; 2017. [Persian]

Tehrani R, Nourbakhsh A. Investment management. Tehran: Negah Danesh; 2014. [Persian]

Ebrahimi S. Investigating the Impact of Financial Reporting Complexity on Investor Transaction Behavior in the Iranian Capital Market. Master Thesis. Qom: University of Qom; 2012. [Persian]

Kamaruzaman AJ, Mazlifa MD, Maisarah AR. The association between firm characteristics and financial statements transparency: The case of Egypt. International Journal of Accounting. 2009; 18(2): 211-223.

Izadiania N, Ghadavi MA, Amininia M. Investigating the Impact of Accounting Complexity and Transparency of Company Financial Reporting on Delay in Auditor Reporting. Audit knowledge. 2014; 14(54): 87-103. [Persian]

Courtis JK. Corporate annual report graphical communication in Hong Kong: Effective or misleading? The Journal of Business Communication. 1997; 34(3): 269-284.

Sarhangi H, Ebrahimi S, Allahyari Abhari H. Investigating the Impact of Financial Reporting Complexity on Investor Transaction Behavior in the Iranian Capital Market. Stock Exchange Journal. 2014; 27: 59-78. [Persian]

Ajina A, Laouiti M, Msolli B. Guiding through the Fog: Does annual report readability reveal earnings management? Research in International Business and Finance. 2016; 38: 509-518.

Bloomfield R. Discussion of annual report readability, current earnings and earnings persistence. Journal of Accounting and Economics. 2008; 45(2-3): 248-252.

Hasan MM. Managerial ability, annual report readability and disclosure tone (April 23, 2017). Available at SSRN 2957135. 2017.

Parviz Kurandeh Z. Investigating the Relationship between Earnings Management and Readability of Annual Financial Statements. Master Thesis. Koushiar: Koushiar Higher Education Institute; 2016. [Persian]

Li F. Textual analysis of corporate disclosures: A survey of the literature. Journal of Accounting Literature. 2010; 29: 143-165.

Libby R, Emett SA. Earnings presentation effects on manager reporting choices and investor decisions. Accounting and Business Research. 2014; 44(4): 410-438.

Khoshtinat M, Raei H. The Impact of Social Accounting Information on Investors' Decision Making. Accounting and Auditing Reviews. 2004; 11(37): 73-92. [Persian]

Moshbeki A, Khalili Shojaei V. Investigating the Relationship between Organizational Culture and Corporate Social Responsibility (CSR) (Ministry of Energy as a Case). Applied Sociology. 2010; 4(40): 37-56. [Persian]

Hajiha Z, Sarfaraz B. Investigating the Relationship between Corporate Social Responsibility and Cost of Equity in Companies Listed in Tehran Stock Exchange. Journal of Empirical Accounting Research. 2014; 4(2): 105-123. [Persian]

Barney JB, Griffin RW. The management of organizations: Strategy, structure, behavior. Boston: Houghton Mifflin College Division; 1992.

Kiaei Darounkala M. The Impact of Ownership on the Level of Corporate Social Responsibility Disclosure (Case Study: Cement, Pharmaceuticals, Chemicals and Petroleum Products Listed in Tehran Stock Exchange). Master Thesis. Mazandaran: Mazandaran University; 2014. [Persian]

Mottahedin A. The Impact of Factors on Accountants' Ethical Decision Making in Iran. Master Thesis. Mashhad: Ferdosi University; 2011. [Persian]

Sohrabiani H. Investigating the Expectations Gap between Accountants and Financial Statement Users from the Principles of Accounting Professional Ethics. Master Thesis. Yazd: Yazd University; 2015. [Persian]

Hosseinzadeh H. The effect of organizational climate on reporting error in accounting profession. Master Thesis. Alborz: Alborz University; 2017. [Persian]

Aminikhah M. Professional Ethics in Accounting. Bandar Gaz: Proceeding of the 1th Regional congress of modern accounting and auditing approaches. 2012. [Persian]

Amiri A, Hemati M, Mobini M. Professional ethics; a necessity for the organization. Journal of Moral Knowledge. 2010; 2(4): 137-159. [Persian]

Rafiei M, Kousha M. Consequences of ethical management in the success of information age organizations. Tehran: Proceeding of the 5th International Congress of Management; 2007. [Persian]

Faramarz Gharamaleki A. Responsibility Methodology in Organization. Islamic Social Research. 2004; 56: 29-38. [Persian]

Abarbanell J, Kim S. Why Returns on Earnings Announcement Days are More Informative than Other Days. North Carolina: Kenan-Flagler Business School University; 2010.

Gholami moghadam F. Applying a Word-Based Model to Identify Fraud in Financial Reporting: Evidence from an Exploratory Study. Master Thesis. Mashhad: Ferdosi University; 2017. [Persian]

Huang X, Teoh SH, Zhang Y. Tone management. The Accounting Review. 2014; 89(3): 1083-1113.

Hart RP, Childers JP, Lind CJ. Political tone: How leaders talk and why. Chicago: University of Chicago Press; 2013.

Mortensen T, Fisher R. The meaning of cash in the context of alternative accounting standards. Accounting Research Journal. 2011; 24(1): 23-49.

Short JC, Palmer TB. The application of diction to content analysis research in strategic management. Organizational Research Methods. 2008; 11(4): 727-752.

Faramarz, J., Kamyabi, Y., Ramezani, J. Provides a Model for Measuring Financial Reporting Readability. Journal of Management Accounting and Auditing Knowledge. 2020. [Persian]

Mohammadalinia Omran KH. Simultaneous study of financial reporting quality and social responsibility of listed companies in Tehran Stock Exchange. Master Thesis. Mahmoudabad: Khazar Higher Education Institute; 2017. [Persian]

Dadashi I, Norouzi M. Investigating the Mediating Effect of Financial Reporting Readability on the Relationship between Earnings Management and Cost of Capital. Journal of Accounting Knowledge. 2020; 11: 135-157. [Persian]

Hassan MK, Abbas BA, Garas SN. Readability, governance and performance: a test of the obfuscation hypothesis in Qatari listed firms. Corporate Governance: The International Journal of Business in Society. 2018.

Arab Salehi M, Gougerdchian A, Hashemi M. Investigating the Impact of Financial Reporting Quality on the Intensity of Profit Sharing on Investment Decisions. Financial Knowledge of Stock Analysis. 2015; 8(26): 63-78. [Persian]

Nourizadeh R. The relationship between corporate social responsibility disclosure and the quality of financial reporting. Master Thesis. Tehran: Al-Zahra University; 2014.

Taghizadeh S. Investigating the relationship between social responsibility reporting and earnings quality in companies listed on the Tehran Stock Exchange. Ghaemshahr: Non-Profit Non-Governmental Higher Education Institute "Farvardin" Ghaemshahr; 2015.

Cheng B, Ioannou I, Serafeim G. Corporate social responsibility and access to finance. Strategic Management Journal. 2015; 35(1): 1-23.

Chiang H, He LJ, Shiao CF. Financial reports quality and corporate social responsibility. Asian Economic and Financial Review. 2015; 5(3): 453-467.

Salehi, T. The relationship between auditor professional ethics and audit quality. Ethics in Science and Technology. 2015; 11(3): 77-86.

Carlsson S, Lamti R. Tone Management and Earnings Management. Gothenburg: School of Business, Economics and Law, Gothenburg University; 2015.

Etim N-Ch, Odey OE, Oluwatominiy OT. Professional Ethics and Monetary Reportage of Non-Governmental Establishments. UIJRT. 2021; 2(6): 52-57.

Sittioum R. The Causal Impacts Influencing Quality of Financial Reporting of Thai Accountants. WMS Journal of Management. 2020; 9(3): 65-78.

Mabil AN. Investigating effects of accounting ethics on quality of financial reporting of an organization: Case of selected commercial banks in South Sudan. Mediterranean Journal of Social Sciences. 2019; 10(1): 177-191.