References
1.Abzari Mehdi, Derakhshideh Hamed. The Effect of Transparency of Financial Information on Investors’ Behavior in Isfahan Stock Exchange. The Journal of Planning and Budgeting. 2013; 18 (1) :59-75.(in Persian).
2.Banimahd, Bahman.; Arabi, Mehdi. and Hassanpour, Shiva. (2017). Empirical Researchers and Methodology in Accounting. Tehran- Termeh.(in Persian).
3.Bloomfield, R. J. (2002). The incomplete revelation hypothesis and financial reporting. Accounting Horizon, 16, PP: 233-243.
4.Cao, C., Xia, C. & Chan, K.C. (2016). Social trust and stock price crash risk:Evidence from China. International Review of Economics and Finance, Vol: 46, PP: 148-165.
5.De Franco, G.; Hope, O.; Vyas, D. and Zhou, Y. (2015). Analyst report readability, Contemporary Accounting Research, No: 32, PP:76-104.
6.De Franco, G.; Ole- Kristian, H.; Dushyantkumar, V.; and Yibin, Z. (2011). Ambiguous language in analyst reports, Working paper, University of Toronto, Toronto- Canada.
7.Fazlollahi, Seyf Allah. and Maleki Tavana, Mansureh. (2010). Content analysis methodology with emphasis on readability techniques and determining the coefficient of conflict of texts. Pazhuhesh, Vol:2, No. 1.(in Persian).
8.Foroughi, Dariush., Mirzaei, Manuchehr. (2012). The Impact of Conditional Accounting Conservatism on the Future Stock Price Crash Risk of Listed Companies in Tehran Stock Exchange. 4(2), 77-117. doi: 10.22099/jaa.2012.1729.(in Persian).
9.Haghighat, Hamid; Safar Zadeh, Mohammad Hoseyn and Rafiei, Afsaneh. (2016). Accounting Theory. Tehran- Ramzineh.(in Persian).
10. Hajiha, Zohreh., Chenari Bouket, Hamed. (2018). Financial Statement Comparability and Expected Stock Price Crash Risk. Financial Knowledge of Securities Analysis, 11(39), 37-48.(in Persian).
11. Hejazi, Rezvan, Shayanfar, Sepideh. and Rast Khadiv, Aniseh. (2013). Investigating the Effect of Free Cash Flow (FCF) on ROA, ROS and Rate of Growth of Profit in Tehran Stock Exchange. Journal of applied research in Financial Reporting, No2(2). PP: 7-27(in Persian).
12. Hesarzadeh, R.; Bazrafshan, A. and Rajabalizadeh, J.. Financial Reporting Readability: Managerial Choices versus Firm Fundamentals. (September 17, 2019). Spanish Journal of Finance and Accounting, 2019, doi: 10.1080/02102412.2019.1668219. Available at SSRN:
https://ssrn.com/abstract=3455288.
13. Hong, H. and Stein, J. C.. (2003). Differences of opinion, short sales constraints, and market crashes. Review of Financial Studies, Vol:16, PP: 487-525.
14. Kim, J. B.; Li, L.; Lu, L. Y. and Yu. Y.. (2016). Financial Statement Comparability and expected crash risk. Journal of Accounting and Economics, 61(2-3), PP: 294-312.
15. Kim. C, Wang. K, Zhang. L (2018), Readability of 10‐K Reports and Stock Price Crash Risk, Contemporary Accounting Research, Vol 36, PP: 1184-1216.
16. Kordlouie, Hamidreza, Dashti, Nader, Seifollahi, Raziyeh. (2015). A comparative survey on behavioral factors on financial assets investment. Journal of Investment Knowledge, 4, PP: 33-52.(in Persian).
17. Lawrence, A. (2010). Individual investors and financial disclosure. Working Paper, University of Toronto- Canada.
18. Lee, S., Koh, Y. and Kang, K. (2011). Moderating effect of capital intensity on the relationship between leverage and financial distress in the U.S. restaurant industry. International Journal of Hospitality Management, 30 (1) 429–438.
19. Li, F. (2008). Annual report readability, current earnings, and earnings persistence. Journal of Accounting and Economics, Vol: 45(2), PP: 221-247.
20. Li, X., Wang, S. S. & Wang, X. (2017). Trust and stock price crash risk:Evidence from China. Journal of Banking and Finance, Vol: 76, PP: 74 -91.
21. Lo, K., Ramos, F., Rogo, R. (2017). Earnings management and annual report readability. Journal of Accounting and Economics, Vol:63(1), PP:1-25.
22. Loughran, Tim; McDonald, Bill. (2014). Measuring Readability in Financial Disclosure, The Journal of Finance, No: 4, PP: 1643-1671.
23. Mashaykhi, Bita; and Behbahaninia, Parisa Sadat. (2009). Investigating the hypothesis of a naive investor in Tehran Stock Exchange. Basirat, Vol(42).
(in Persian).
24. Mehrani, Sasan; Karami, Gholamreza; Seyed Hosseini, Seyyed Mostafa and Jahroomi, Mahtab Accounting Theory. Vol:II. Tehran- Negah Danesh. (in Persian).
25. Rezazadeh, Javad. (2018). Auditing Theory. Tehran- Termeh.(in Persian).
26. Safari Gerayli, Mehdi, Rezaei Pitenoei, Yaser. (2017). Earnings Management and Financial Reporting: An Empirical Test of the Opportunistic Approach. Journal of Audit Science.(in Persian).
27. Safari Gerayli, Mehdi, Rezaei Pitenoei, Yaser. (2018). Managerial Ability and Financial Reporting Readability: A Test of Signaling Theory., 9(2), 191-218. doi: 10.22103/jak.2018.11261.2548.(in Persian).
28. Sarhangi, Hojjat.; Ebrahimi, Saeid. and Alah Yari Abhary, Hamid. (2014). The Effects of Financial Reporting Complexity on the Trading Behavior of Investors in the Iran Capital Market. Journal of Securities Exchange, 7(27), 59.(in Persian).
29. Sedighifar, Zohreh., Sādāt Sajjādi, Shohreh Sadat, Alavi Moghadam, Seyyed Behnam (2017). Readability measurement of the 7th grade Farsi textbook (academic year 1395-96) based on Fog, Fry and Flesch formula. Educational Innovations, 16(2), 105-126.(in Persian).
30. Shahmoradi, Nasim, Nikoomaram, Hashem, Banimahd, Bahman, Rahnamay Roodposhti, Fereydun. (2017). Visualizing Financial Statements and Improving Users' perception of Intellectual Capital in Companies. Management Accounting, 10(35), 1-13.(in Persian).
31. Sinaei, Hasanali., Davodi, Abdollah (2009). Financial Information Transparency and Investor Behavior in Tehran Stock Exchange. Financial Research Journal, 11(27).(in Persian).
33. Vatan Parast, Mohammad Reza; Tasaddi Kari, Mohammad Javad; and Yar Ahmadi, Javid. (2019). Corporate Social Responsibility and Shareholder Trust, 4th National Conference on Management, Accounting and Economics with an emphasis on regional and Global Marketing.(in Persian).
34. Wallace, W. A. Translated: Amiraslani (2012). The Economic Role of the Audit in Free and Regulated Markets. Tehran- Audit Organization.(in Persian).
35. Zare Bahnamiri, Mohammad Javad, Kashiri, Ladan. (2019). Stock Price Synchronicity and Stock Price Crash Risk: Based on The Mediating Effect of Legal Herding Behavior. Journal of Securities Exchange, 12(45), 25-45. doi: 10.22034/jse.2019.11147(in Persian).