تأثیر عدم اطمینان سیاست‌های مالی دولت بر قابلیت مقایسه صورت‌های مالی: نقش تعدیل‌کننده برآورد موجودی مواد و کالا و تولید محصول

Abbasian, Ezatollah; Moradpour-Olady, Mehdi; Hashembeigi, Hojatollah. (2006). “Investigating the Effect of Tax Uncertainty on Employment in Major Economic Sectors of Iran during the Period 1357-1383”. Economic Research, 41 (75), 171-196. https://sid.ir/paper/11626/fa

Ahmed Al-Hadi, Baban Eulaiwi, Khamis Hamed Al-Yahyaee, Lien Duong, Grantley Taylor, Investment committees and corporate cash holdings, The North American Journal of Economics and Finance, Volume 54, 2020, 101260, ISSN 1062-9408, https://doi.org/10.1016/j.najef.2020.101260.

Amiri, Hossein, and Pirdadeh Beiranvand, Mahboobeh. (2019). Uncertainty of economic policies and the Iranian stock market based on the Markov regime change approach. Financial Science Securities Analysis (Financial Studies), 12(44), 49-67. SID. https://sid.ir/paper/200278/fa

Baker, S. R.; Bloom, N. & Davis, S. J. (2016). “Measuring economic policy uncertainty”. The Quarterly Journal of Economics, vol. 131, issue 4, 1593-1636. https://doi.org/10.1093/qje/qjw024

Biswas, Sanjib et al. ‘A Decision Making Framework for Comparing Sales and Operational Performance of Firms in Emerging Market’. 1 Jan. 2022 : 229 – 248.

Bonsall, S.; Holzman, E. R. & Miller, B. P. (2016). “Managerial ability and credit risk assessment”. Management Science, 63(5), 1271-1656. https://doi.org/10.1287/mnsc.2015.2403

Broguard, J. & A. Detzel. (2015). “The asset-pricing implications of government economic policy uncertainty”. Management Science, 61(1), 3-18. http://dx.doi.org/10.1287/mnsc.2014.2044

Bruner, R. F. (2004). Applied mergers & acquisitions. New Jersey: John Wiley & Sons. https://ssrn.com/abstract=553561

Bushman, R. M. & Smith, A. J. (2001). “Financial accounting information and corporate governance”. Journal of Accounting Economics, 31, 237-333. https://doi.org/10.1016/S0165-4101(01)00027-1

Chen Juan, Feng Ma, Xuemei Qiu, Tao Li, the role of categorical EPU indices in predicting stock-market returns, International Review of Economics & Finance, Volume 87, 2023, Pages 365-378, ISSN 1059-0560, https://doi.org/10.1016/j.iref.2023.05.003.

Chen, F.; Hope, O. K.; Li, Q. & Wang, X. (2011). “Financial reporting quality and investment efficiency of privat e firms in emerging markets”. The Accounting Review, Vol. 86, No. 4 , pp. 1255-1288. https://doi.org/10.2308/accr-10040

Darabi, Roya, Sarai, Samira, and Taghavi, Fatemeh. (1400). The effect of economic policy uncertainty using financial risk and economic risk measures on stock crash risk. Accounting and Auditing Studies, 10(40), 47-62. SID. https://sid.ir/paper/956005/fa

De Franco, G.; S. P. Kothari. & R. S. Verdi. (2011). “The benefits of financial statement comparability”. Journal of Accounting Research, 49(4), 895–931. https://doi.org/10.1111/j.1475-679X.2011.00415.x 

Dhole, S.; Liu, G.; Lobo, J. & Mishra, S. (2021). “Economic policy uncertainty and financial statement comparability”. Journal of Accounting and Public Policy, 40(1), 1-21. https://doi.org/10.1016/j.jaccpubpol.2020.106800

Emanuele Bacchiocchi, Catalin Dragomirescu-Gaina, Uncertainty spill-overs: When policy and financial realms overlap, Journal of International Money and Finance, Volume 143, 2024, 103068, ISSN 0261-5606, https://doi.org/10.1016/j.jimonfin.2024.103068.

Fang, X.; Li, Y.; Xin, B. & Zhang, W. (2016). “Financial statement comparability and debt contracting: evidence from the syndicated loan market”. Accounting Horizons, 30(2), 277–303. DOI: 10.2308/acch-51437

Ghani, Maria & Guo, Qiang & Ma, Feng & Li, Tao,. (2022). Forecasting Pakistan stock market volatility: Evidence from economic variables and the uncertainty index International Review of Economics & Finance. vol. 80, pp: 1180-1189.  https://doi.org/10.1016/j.iref.2022.04.003

Ginn William, The impact of economic policy uncertainty on stock prices, Economics Letters, Volume 233, 2023, 111432, ISSN 0165-1765, https://doi.org/10.1016/j.econlet.2023.111432.

Gulen, H. & Ion, M. (2016). “Policy uncertainty and corporate investment”. The Review of Financial Studies, vol. 29, issue 3, 523-564. http://dx.doi.org/10.2139/ssrn.2188090

Guo, Xiaozhu, Dengshi Huang, Xiafei Li, Chao Liang. (2023). “Are categorical EPU indices predictable for carbon futures volatility?” Evidence from the machine learning method” International Review of Economics & Finance. Volume 83, Pages 672-693. https://doi.org/10.1016/j.iref.2022.10.011

Guo, P., Zhu, H. and You, W. (2018), “Asymmetric dependence between economic policy uncertainty and stock market returns in G7 and BRIC: a quantile regression approach”, Finance Research Letters, Vol. 25, pp. 251-258, doi: 10.1016/j.frl.2017.11.001.

Hassanbegloo, Mehdi. (2019). “Investigating the Effect of CEO Tenure on the Comparability of Financial Statements with Emphasis on the Type of Auditor”. Accounting and Management Perspectives, 3(25), 1-15. https://www.jamv.ir/article_107708.html

Heybati, Reza, Shajari, Houshang, and Samadi, Saeed. (2016). Measuring Uncertainty in Macroeconomics. Monetary and Banking Research, 9(28), 223-250. SID. https://sid.ir/paper/263703/fa

Heydari, Hassan, Parvin, Soheila, Shakeri, Abbas, and Feizi Yangjeh, Soleiman. (2010). The Effect of Economic Growth Uncertainty on Economic Growth in Iran: Observations Based on GARCH Models. Iranian Economic Research, 13(43), 189-210. SID. https://sid.ir/paper/2497/fa

Jin, Justin Y. and Kanagaretnam, Kiridaran and Liu, Yi and Lobo, Gerald J. (2019). “Economic policy uncertainty and bank earnings opacity”. Journal of Accounting and Public Policy , 38(3), 199–218. DOI: 10.1016/j.jaccpubpol.2019.05.002

Kang Wensheng, Fernando Perez de Gracia, Ronald A. Ratti, Economic uncertainty, oil prices, hedging and U.S. stock returns of the airline industry, The North American Journal of Economics and Finance, Volume 57, 2021, 101388, ISSN 1062-9408, https://doi.org/10.1016/j.najef.2021.101388.

Kang, W. and Ratti, R. (2013), “Oil shocks, policy uncertainty and stock market return”, Journal of International Financial Markets, Institutions and Money, Vol. 26 No. 14, pp. 305-318, doi: 10.1016/j.intfin.2013.07.001.

Khazaei, Mehdi; Zalghi, Hassan; Aflatoni, Abbas. (2019). “The Effect of Management Ability on the Comparability of Financial Statements”. Accounting Knowledge, 2(37), 21-42. https://www.magiran.com/paper/2016113/%d8%aa%d8%a7%d8%ab%db%8c%d8%b1-%d8%aa%d9%88%d8%a7%d9%86%d8%a7%db%8c%db%8c-%d9%85%d8%af%db%8c%d8%b1%db%8c%d8%aa-%d8%a8%d8%b1-%d9%8 5%db%8c%d8%b2%d8%a7%d9%86-%d9%82%d8%a7%d8%a8%d9%84%db%8c%d8%aa-%d9%85%d9%82%d8%a7%db %8c%d8%b3%d9%87-%d8%b5%d9%88%d8%b1%d8%aa-%d9%87%d8%a7%db%8c-%d9%85%d8%a7%d9%84%db%8c

Kim, Seil; Kraft, Pepa; Ryan, Stephen G. (2013)  Review of Accounting Studies; New York Vol. 18, Iss. 3,pp. 783-823. DOI:10.1007/s11142-013-9233-z

Knight, F. (1921). Risk Uncertainty and Profit. The Quarterly Journal of Economics, Vol. 36, No. 4, pp. 682-690. https://doi.org/10.2307/1884757

Kothari, S. P.; Leone, A. J. & Wasley, C. E. (2005). “Performance matched discretionary accrual measures”. Journal of Accounting and Economics, 39(1), 163–197. https://doi.org/10.1016/j.jacceco.2004.11.002

Kundu, Srikanta & Paul, Amartya, 2022. "Effect of economic policy uncertainty on stock market return and volatility under heterogeneous market characteristics," International Review of Economics & Finance, Elsevier, vol. 80, pages 597-612. https://doi.org/10.1016/j.iref.2022.02.047

Li Tao, Feng Ma, Xuehua Zhang, Yaojie Zhang, Economic policy uncertainty and the Chinese stock market volatility: Novel evidence, Economic Modelling, Volume 87, 2020, Pages 24-33, ISSN 0264-9993, https://doi.org/10.1016/j.econmod.2019.07.002.

Li Yan, Chao Liang, Toan Luu Duc Huynh, Forecasting US stock market returns by the aggressive stock-selection opportunity, Finance Research Letters, Volume 50, 2022, 103323, ISSN 1544-6123, https://doi.org/10.1016/j.frl.2022.103323.

Li, Yan , Liang, Chao & Huynh, Toan Luu Duc, 2022. “Forecasting US stock market returns by the aggressive stock-selection opportunity,” Finance Research Letters. Volume 50. https://doi.org/10.1016/j.frl.2022.103323

Liu Zhicao, Yong Ye, Feng Ma, Jing Liu, Can economic policy uncertainty help to forecast the volatility: A multifractal perspective, Physica A: Statistical Mechanics and its Applications, Volume 482, 2017, Pages 181-188, ISSN 0378-4371, https://doi.org/10.1016/j.physa.2017.04.076.

Ma, Feng; Yangli Guo; Julien Chevallier and Dengshi Huang, (2022), “Macroeconomic attention, economic policy uncertainty, and stock volatility predictability”, International Review of Financial Analysis, 84. https://doi.org/10.1016/j.irfa.2022.102339

Nabat Doost Baghmisheh, Mohammad Hossein, and Mohammadzadeh Solteh, Heydar. (2019). The Effect of Audit Quality and Financial Statement Comparability. Applied Management and Organizational Agility, 2(3), 17-26. SID. https://sid.ir/paper/380313/fa

Nagar, V.; Schoenfeld, J. & Wellman, L. (2019). “The effect of economic policy uncertainty on investor information asymmetry and management disclosures”. Journal of Accounting and Economics, 67(1), 36–57. https://doi.org/10.1016/j.jacceco.2018.08.011

Narei, Benjamin; Farhangian, Vahid; Azizi, Pedram. (2017). “The Effect of Auditor Tenure on the Comparability of Financial Statements in Companies Listed on the Tehran Stock Exchange”. Second International Conference on Integration of Management and Economics in Development, Tehran, University of Tehran. https://www.civilica.com/Paper-MEUCONF02-MEUCONF02_653.html

Nguyen, N. H. & Phan, H. V. (2017). “Policy uncertainty and mergers and acquisitions”. Journal of Financial and Quantitative Analysis, 52(2), 613–644. DOI: 10.1017/S0022109017000175

Osku Vahid., & Rostami Mehdi. (1402). Investigating the relationship between economic policy uncertainty and financial statement comparability. Scientific Journal of New Research Approaches in Management and Accounting, 7(26), 63-81. Retrieved from https://majournal.ir/index.php/ma/article/view/2150

Pastor, L. & Veronesi, P. (2012). “Uncertainty about government policy and stock prices”. Journal of Finance, 67(4), 1219–1264. https://doi.org/10.1111/j.1540-6261.2012.01746.x

Qiu Meng, Kai Gu, Zhichao Zhang, Junrui Zhang, Political uncertainty and financial statement readability, Research in International Business and Finance, Volume 66, 2023, 102068, ISSN 0275-5319, https://doi.org/10.1016/j.ribaf.2023.102068.

Rajabzadeh, Fatemeh, & Barzegar, Ghodratollah. (1402). Investigating the moderating effect of management ability on the relationship between economic policy uncertainty and financial statement comparability. Accounting and Social Benefits, 13(4), 93-124. doi: 10.22051/jaasci.2023.44189.1789

Rezaei, Mohammad Ghasem, Maddah, Majid, and Mousavi Jahromi, Yeganeh. (1400). Investigating the effects of establishing a local taxation system on long-term regional economic growth in Iran: An error correction model approach. Economic Growth and Development Research, 11(42), 15-34. SID. https://sid.ir/paper/957569/fa

Ross, J.; Shi, L. & Xhi, H. (2019). "The determinants of accounting comparability around the world," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 28(1), pages 69-88,. DOI: 10.1108/ARA-04-2019-0087

Salem Dezfuli, Babak, Salehi, Elah Karam, Nasiri, Saeed, and Jarjarzadeh, Alireza. (2019). Investigating the impact of economic uncertainty on accrual-based earnings management and real earnings management. Accounting and Management Auditing Knowledge, 8(30), 95-115. SID. https://sid.ir/paper/385412/fa

Scott, W. (2013). Financial Accounting Theory. New Jersey: Prentice Hall.

Trung, T. Q., Liem, N. T., Thuy, C. T. M., & Elgammal, M. M. (2020). The impact of short-term debt on accruals-based earnings management – evidence from Vietnam. Cogent Economics & Finance, 8(1). https://doi.org/10.1080/23322039.2020.1767851.

Wang, Jiqian; Xiaofeng He; Feng Ma and Pan Li,. (2022). Uncertainty and oil volatility: Evidence from shrinkage method, Resources Policy. Volume 75 https://doi.org/10.1016/j.resourpol.2021.102482

Wei Chen, C.; Collins, D. W.; Kravet, T. & Mergenthaler, R. D. (2018). “Financial Statement Comparability and the Efficiency of Acquisition Decisions”. The Canadian Academic Accounting Association, 35(1), 164-202. https://doi.org/10.1111/1911-3846.12380

Yan Li, Chao Liang, Feng Ma, Jiqian Wang, The role of the IDEMV in predicting European stock market volatility during the COVID-19 pandemic, Finance Research Letters, Volume 36, 2020, 101749, ISSN 1544-6123, https://doi.org/10.1016/j.frl.2020.101749.

Yan, Xiang, Bai, Jiancheng, Li, Xiafei & Chen, Zhonglu. (2022). “Can dimensional reduction technology make better use of the information of uncertainty indices when predicting volatility of Chinese crude oil futures?” Resources Policy. vol. 75(C).Doi: https://doi.org/10.1016/j.resourpol.2021.102521 

Zhu Xuehong, Ying Chen, Jinyu Chen, Effects of non-ferrous metal prices and uncertainty on industry stock market under different market conditions, Resources Policy, Volume 73, 2021, 102243, ISSN 0301-4207, https://doi.org/10.1016/j.resourpol.2021.102243.