Ajam, M. (2021). The effect of accounting information quality on investment performance with moderating variable of audit quality, Accounting and Auditing Management Knowledge. 10(37), 303-314. (In Persian).
Alhadi, A; Habib, A; Taylor, G; Hasan, M. & Al-Yahyaee, K. (2021), Financial statement comparability and corporate investment efficiency, Mediatory Accountancy Research, 29(6), 1283-1313.
Afzali, M. (2023). Corporate culture and financial statement comparability, Advances in Accounting, 60, 100640. https://doi.org/10.1016/j.adiac.2022.100640
Ashcraft, A.B. & Campello, M. (2007). Firm balance sheets and monetary policy transmission. Journal of Monetary Economy. 54 (6), 1515–1528.
Bahar Moghadam, M. & Jokar, H. (2018). Investigating the impact of accounting information quality and information uncertainty on investors' preferences. Accounting and Auditing Reviews, 25(1), 50-21. (In Persian)
Bhattacharya, U; Daouk, H. & Welker, M. (2003). The world price of earnings opacity. Accounting Review. 78 (3), 641–678.
Biddle, G. C; Hilary, G. & Verdi, R. S. (2009). How does financial reporting quality relate to investment efficiency? Journal of Accounting and Economics, 48(2), 112-131. https://doi.org/10.1016/j.jacceco.2009.09.001
Biswas, P.K; Habib, A. & Ranasinghe, D. (2022). Firm life cycle and financial statement comparability. Advances in Accounting, Volume 58, 100608.
Chen, C.W; Collins, D; Kravet, T. & Mergenthaler, R. (2017). Financial statement comparability and the efficiency of Acquisition. Contemporary Accounting Research, 35(1), 164-202. https://doi.org/10.1111/1911-3846.12380
Chen, S.M; Sun, Z; Tang, S. & Wu, D.H. (2011). Government intervention and investment efficiency: Evidence from China. Journal of Corporate Finance. 17 (2), 259–271. https://doi.org/10.1016/j.jcorpfin.2010.08.004
Chen, C; Young, D.Q. & Zhuang, Z. (2013). Externalities of mandatory IFRS adoption: Evidence from cross-border spillover effects of financial information on investment efficiency. Account. Rev, 88 (3), 881–914.
De Franco, G; S.P. Kothari, & Verdi, R.S. (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
De Graeve, F; Kick, T. & Koetter, M. (2008). Monetary policy and financial (in) stability: An integrated micro-macro approach. Journal of Financial Stability, 4 (3), 205–231. https://doi.org/10.1016/j.jfs.2007.09.003
Ding, X. & Yang, Zh. (2020). Monetary policy tightening, accounting information comparability and bank borrowing, China Journal of Accounting Studies, 8(1), 1-34. https://doi.org/10.1080/21697213.2020.1764200
Duchin, R; Ozbas, O. & Sensoy, B.A. (2010). Costly external finance, corporate investment, and the subprime mortgage credit crisis. J. Financ. Econ. 97(3), 418–435. https://doi.org/10.1016/j.jfineco.2009.12.008
Easley, D. & O’Hara, M. (2004). Information and the cost of capital. J. Financ, 59 (4), 1553–1583. https://doi.org/10.1111/j.1540-6261.2004.00672
Fallah, H; Hamidiyan, M. & Noroolahzadeh, N. (2021). Improve Investment Efficiency Based on Cognitive Behavioral Biases CEO by Gray Vikor & Rough Theory Analysis. Journal of Securities Exchange. 53. 1-34. (In Persian) 10.22034/jse.2021.11209
Gao, R. & Sidhu, B.K. (2018). Convergence of accounting standards and financial reporting externality: Evidence from mandatory IFRS adoption. Account. Financ. 58 (3), 817–848. https://doi.org/10.1111/acfi.12236
Garcia Lara, J.M; Garca Osma, B. & Penalva, F. (2016). Accounting conservatism and firm investment efficiency. J. Account. Econ, 61 (1), 221–238.
Garcia-Gomez, C. D; Demir, E; Esteban, M. & Popesko, B. (2023). Investment inefficiency in the hospitality industry: The role of economic policy uncertainty. Journal of Hospitality and Tourism Management, 54, 383-391. https://doi.org/10.1016/j.jhtm.2023.01.006
Gomariz, M. & Sánchez Ballesta, J.P. (2014). Financial reporting quality, debt maturity and investment efficiency. J. Bank Financ. 40, 494–506. https://doi.org/10.1016/j.jbankfin.2013.07.013
Hasanikolavani, Z; Mahfoozi, Gh. & Azadi, K. (2022). Investigating the Role of Firm Characteristics in the Relationship between Disclosure of Risk Information in Annual Reports and Investmentr efficiency of Companies Listed in Tehran Stock Exchange. Journal of Securities Exchange. 55. 33-58. (In Persian) 10.22034/jse.2020.11246.1458
He, L; Wu, M; Zhong, Z; Xia, Y; Yu, J. & Jiang, Y. (2019). Can monetary policy affect renewable energy enterprises investment efficiency? A case study of 92 listed enterprises in China, J. Renew. Sustain. Energy, 11 (1), 015903. https://doi.org/10.1063/1.5053433
Hejazi, R. & Farhadi, H. (2017). Investigating the effect of profit management on investment inefficiency in companies. Quarterly journal of new researches in accounting and auditing, 1(1), 116-93. (In Persian)
Hou, F; Tang, W; Wang, H. & Xiong, H. (2021). Economic policy uncertainty, marketization level and firm-level inefficient investment: Evidence from Chinese listed firms in energy and power industries. Energy Economics, 100, 105353. https://doi.org/10.1016/j.eneco.2021.105353
Houcine, A. (2017). The effect of financial reporting quality on corporate investment efficiency: Evidence from the Tunisian stock market. Research in International Business and Finance. 42. 321-337.
Huang, Y. & Yan, C. (2020). Global accounting standards, financial statement comparability, and the cost of capital. International Review of Economics & Finance, 69, 301-318. https://doi.org/10.1016/j.iref.2020.05.019
Kamyabi, Y. & Gorjian Mehlabani, R. (2016). The Effect of Monetary Policy on the Relationship between Accounting Conservatism and Trade Credit in Listed Companies of Tehran Stock Exchange. Financial accounting research, 8(3), 1-18. (In Persian) 10.22108/far.2016.21318
Kim, H. & Kung, H. (2017). The asset redeployability channel: How uncertainty affects corporate investment. Rev. Financ. Stud. 30 (1), 245–280.
Lyandres, E. (2007). Costly external financing, investment timing, and investment–cash flow sensitivity. Journal of Corporate Finance. 13 (5), 959–980. https://doi.org/10.1016/j.jcorpfin.2007.07.001
Majeed, M.A. & Yan, Ch. (2021). Financial statement comparability, state ownership, and the cost of debt: Evidence from China, Research in International Business and Finance, 58, 101497.
Mahmoudinia, D. (2019). Central Bank monetary policy and its role in the emergence of banking crises in the iranian economy within modified money market pressure index, Quarterly Jornal of Economic Research and Policies, 27 (89) :61-97. (In Persian) https://qjerp.ir/article-1-2209-fa.html
Moradmand, E. & Alikhani, H. (2019). The impact of accounting information quality on audit quality and investment efficiency in Tehran Stock Exchange. International Conference on Management, Accounting, Economics and Banking in the Third Millennium, Tehran. (In Persian)
Mourkani, H. (2020). Investigating the impact of accounting information transparency on the relationship between financial reporting quality and investment efficiency in Tehran Stock Exchange, The fifth international conference on management, accounting and economic development, Tehran. (In Persian) https://civilica.com/doc/1124724/
Moyen, N; & Platikanov, S. (2013). Corporate investments and learning. Rev. Financ. 17(4), 1437–1488. https://doi.org/10.1093/rof/rfs029
Riccetti, L; Russo, A. & Gallegati, M. (2013). Financial regulation in an agent-based macroeconomic model. MPRA Paper, 51013, 1–25.
Richardson, S. (2006). Over-investment of free cash flow. Rev. Account. Stud. 11(2–3), 159–189. https://doi.org/10.1007/s11142-006-9012-1
Sadeqi shahdani, M; Mousavian, S.A; Askari, M.M. & Karimirizi, M. (2020). The Impact of Debt Market Development on the Effect of Monetary and Financial Policies on Stimulating Private Sector Consumption: Testing the Ricardian equality principle based on the threshold effects approach. Journal of S ecurities Exchange. 50. 5-26. (In Persian) 10.22034/jse.2020.11176
Shahbazi Ghayashi, M; Nazarpour, M. N. & Farahani Fard, S. (2018). The ultimate goals of monetary policies and the design of the objective function of the monetary authority; Islamic economic approach. Islamic Economy, 18(72), 245-270. (In Persian) https://eghtesad.iict.ac.ir/article_34167.html
Soheilifar, F; RamezanAhmadi, M; Jarjarzadeh, A. & Nasiri, S. (2022). Investigating the effect of the quality of accounting information on the relationship between the suboptimal size of the capital structure and the inefficiency of the business unit's investments. Accounting knowledge, 13(2), 105-128. (In Persian) 10.22103/jak.2021.17782.3518
Taheri Fard, E. & Mousavi Azadkesmaei, A. (2008). The effectiveness of monetary policy on macroeconomic variables in Iran. Economic Research, 43(83), 137-161. (In Persian) 20.1001.1.00398969.1387.43.2.10.9
Tan, W. & Ma, Z. (2016). Ownership, internal capital market and financing costs. Emerg. Mark. Finance Trade, 52 (5), 1259–1278.
Tan, W.H; Yu, S.L. & Ma, Z.P. (2018). The impact of business groups on investment efficiency: Does capital allocation matter. Emerg. Mark. Finance Trade, 54 (15), 3539–3551. https://doi.org/10.1080/1540496X.2018.1509791
Tseng, K. & Zhong, R. (2024). Standing on the shoulders of giants: Financial reporting comparability and knowledge accumulation. Journal of Accounting and Economics, 78, 101685. https://doi.org/10.1016/j.jacceco.2024.101685
Wan, J. & Lee, Ch. (2023). Corporate investment and the dilemma of the monetary policy: Evidence from China. Economic Analysis and Policy, 78, 106-121. https://doi.org/10.1016/j.eap.2023.03.002
Wang, G.H. (2015). Accounting conservatism, enterprise investment efficiency and corporate value: Empirical evidence from listed companies in China. J. Shanxi Univ. Financ. Econ, 37(4), 115–124.
Waqfi, S. H. & Kamran Rad, S. (2010). Analysis of information quality management criteria in companies listed on the Tehran Stock Exchange, Information Management, 6(2), 226-249. (In Persian) https://www.aimj.ir/article_134024.html
Xiong, W.B. (2012). Measuring the monetary policy stance of the people’s bank of China: An ordered probit analysis. China Econ. Rev. 23 (3), 512–533.
Yang, Z, H; Lu, Y. & Tan, W. (2021). Monetary policy tightening, accounting information comparability, and underinvestment: Evidence from China. Economic Analysis and Policy, 70, 123–147. https://doi.org/10.1016/j.eap.2021.02.005
Zamani Nasab, M; Mousavi Rastgar, S.F. & Azad, S. (2021). The effect of transparency of accounting information on investment efficiency of Listed companies in Tehran Stock Exchange, The 14th National Conference on New Approaches in Management, Economics and Accounting, Babol. (In Persian) https://civilica.com/doc/1368971/