بررسی رابطه متقابل بین میزان افشای شاخص‌های گزارشگری پایداری شرکتی و کیفیت سود

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24  Salama, A. (2005). “A Note on the Impact of Environmental Performance on Financial Performance”, Structural Change and Economic Dynamics, Vol. 16, No. 3, pp. 413-421.

25  Sanchez, C. B.; Aleman J. P.; and D. J. S. Martin (2017). “Sustainability Disclosure, Dominant Owners and Earnings Informativeness”, Research in International Business and Finance, Vol. 39, No. 1, pp. 625-639.

26  Sutopo, B.; Kot, S.; Adiati, A. K.; and L. N. Ardila (2018). “Sustainability Reporting and Value Relevance of Financial Statements”, Sustainability, Vol. 10, No. 3, pp. 1-14.

27  Rezaie, Z. and L. Tuo (2017). “Are the Quantity and Quality of Sustainability Disclosures Associated with the Innate and Discretionary Earnings Quality?”, Journal of Business Ethics, Available at: https://link.springer.com/article/10. 1007/s10551-017-3546-y. [Online][22 December 2017].

28  Sanchez. I. M. and M. Meca (2017). “CSR Engagement and Earnings Quality in Banks. The Moderating Role of Institutional Factors”, Corporate Social Responsibility and Environmental Management, Vol. 24, No. 1, pp. 145-158.

29  Nor, N.; Nor, A.; Muhammad, K.; and A. Inaliah (2016). “The Effects of Environmental Disclosure on Financial Performance in Malaysia”, Procedia Economics and Finance, Vol. 35, pp. 117-126.

30  Jitaree, W. (2015). “Corporate Social Responsibility Disclosure and Financial Performance: Evidence from Thailand”,Doctor of Philosophy Thesis, School of Accounting, Economic and Finance, University of Wollongong, Available at: www.goog le.com/&httpsredir=1&article=5421&context=theses. [Online][23 July 2017]

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32  Masoumi, S. R.; Salehnejad, S. H.; and A. Zabihi Zarinkalaei (2018). “Identifying the Variables Affecting the Extent of Sustainability Reporting of the Companies Listed on the Tehran Stock Exchange”, Journal of Audit Science, Vol. 18, No. 70, pp. 195-221. [In Persian]

33  Khozein, A.; Talebnia, G.; Garkaz, M.; and B. Banimahd (2018). “Investigating the Effect of Ownership Structure on the Development of Sustainability Reporting”, Management Accounting, Vol. 11, No. 36, pp. 1-13. [In Persian]

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41  Saleh, M.; Zulkifli, N.; and R. Muhamad (2010). “Corporate Social Responsibility Disclosure and Its Relation on Institutional Ownership: Evidence from Public Listed Companies in Malaysia”, Managerial Auditing Journal, Vol. 25, No. 6, pp. 591-613.

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45  Namazi, M. and A. Shokrollahi (2015). “Investigation the Interaction between Debt Policy and Institutional Ownership among Pharmaceutical and Non-Pharmaceutical Companies Listed on the Tehran Stock Exchange via Simultaneous Equations”, Journal of Health Accounting, Vol. 3, No. 4, pp. 80-103. [In Persian]

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