Aboalfathi, H., Nourollahzadeh, N., Jafari, M., & Khosravipour, N. (2021). Economic Implications of Integrated Reporting Quality considering the Role of Corporate Characteristics. Empirical Research in Accounting, 11(2), 235-262. (In Persian)
Aboalfathi, H., Nourollahzadeh, N., jafari, M., & khosravipour, N. (2020). Investigating the Consequences of Integrated Reporting Quality on Corporate Valuation and Future Performance of the Company with Emphasis on Complexity Role and External Financing Needs. Journal of Management Accounting and Auditing Knowledge, 9(35), 119-133. (In Persian)
Agnishwar.B (2017). “Integrated reporting: An Indian perspective, International Journal of Business and Administration Research Review, .3)20(, 77-82.
Badri Gamchi, H., Hassani, M., Yaghoobnezhad, A., & Rahmaninia, E. (2023). The Valuable Consequences of Financial Reporting Convergence towards Integrated Reporting. Empirical Studies in Financial Accounting, 19(76), 97-130. (In Persian)
Davari. A., Rezazadeh, A., (2016). Structural Equation Modeling with PLS. Jahad academic publishing organization. 4th edition. (In Persian)
Bansal, M., Ali, A. and Choudhary, B. (2021), "Real earnings management and stock returns: moderating role of cross-sectional effects", Asian Journal of Accounting Research, 6 (3), 266-280.
Barth E, M, Steven F. Cahan, Li Chen, Elmar R. Venter, (2017). The economic consequences associated with integrated report quality: Capital market and real effects, Accounting, Organizations and Society, Volume 62, PP: 43-64. https://doi.org/10.1016/j.aos.2017.08.005.
Chin, W. W. (1998). “Issues and opinion on structural equation modeling”. MIS Quarterly, 22: 1: 7-16.
Cortesi, Alessandro & Vena, Luigi. (2019). Disclosure quality under Integrated Reporting: a value relevance approach. Journal of Cleaner Production. 220. 745-755.
Dechow, P., Ge, W., & Schrand, C. (2010). “Understanding earnings quality: A review of the proxies, their determinants and their consequences”. Journal of Accounting and Economics, 50(2-3), 344-401.
DeFond, M. L. (2010). Earnings quality research: Advances, challenges and future research. Journal of Accounting and Economics, 50(2-3), 402-409.
Deloitte (2012). Integrated Reporting: Navigating Your Way to a Truly Integrated Report, edition 3, august, 1-118.
De Villiers, C., Rinaldi, L., & Unerman, J. (2014). Integrated Reporting: Insights, gaps and an agenda for future research. Accounting, Auditing & Accountability Journal, 27(7), 1042-1067.
Ehteshammehr, H., kamyabi, Y., & Khalilpour, M. (2022). Identify factors affecting convergence integrated reporting in Tehran Stock Exchange. Journal of Management Accounting and Auditing Knowledge, 11(44), 177-195. (In Persian)
Ferentinou, A. C., & Anagnostopoulou, S. C. (2016). “Accrual-based and real earnings management before and after IFRS adoption: The case of Greece”. Journal of Applied Accounting Research, 17(1), 2-23.
Fornell, C., & Larcker, D. F. (1981). “Evaluating structural equation models with unobservable variables and measurement error”. Journal of marketing research, 39-50.
Francis, J., Laford, R., Olsoon, P.M. and Schipper, k. (2004). “Costs of Equity and Earnings Attributes”. The Accounting Review, 79 (4), 967-1010.
García-Sánchez, I. M., & Noguera-Gámez, L. (2017). “Integrated information and the cost of capital”. International Business Review, 26(5), PP: 959-975.
Healy, P.M. and Wahlen, J.M. (1999) A Review of the Earnings Management Literature and its Implications for Standard Setting. Accounting Horizons, 13, 365-383.
International Integrated Reporting Council, (IIRC). (2013). “The International Integrated Reporting Framework. London: International Integrated Reporting Committee, IIRC.
Jurkus, A. F., Park, J. C., & Woodard, L. S. (2011). Women in top management and agency costs. Journal of Business Research, 64(2), 180–186.
Kaya, C. T., Erguden, A., & Ar, Z. S. (2016). Essence of integrated reporting: a holistic framework for sustainability and value creation. International Journal of Academic Research in Accounting, Finance and Management Sciences, 6(1), 29-34.
Kothari, S. P., Leone, A. J., & Wasley, C. E. (2005). “Performance matched discretionary accrual measures”. Journal of Accounting and Economics, 39(1), 163-197.
Menicucci, E., & Paolucci, G. (2018). Forward-looking information in integrated reporting: A theoretical framework. African Journal of Business Management, 12(18), 555-567.
Mirzaei, M., (20160). Feasibility of implementing integrated reporting in companies admitted to Tehran Stock Exchange. MA thesis in accounting. Allameh Tabatabaei University. (In Persian)
Mohsenin, Sh., Esfidani, M.R. (2013). Structural equations based on partial least squares approach with Smart-PLS software (educational and practical). First Edition. Tehran: Mehraban Publishing Institute. (In Persian)
Obeng, Victoria A., Ahmed, Kamran. Miglani, Seema. (2020). “Integrated Reporting and Earnings Quality: The Moderating Effect of Agency Costs”. Pacific-Basin Finance Journal, Vol 60, https://doi.org/10.1016/j.pacfin.2020.101285.
Piston, a., Songini, L. and F. Bavagnoli. (2019). “Integrated Reporting Quality: An Empirical Analysis, Corporate Social Responsibility and Environmental Management”. 25(1), 34-56.
Rezaei, F., Toranbian, M., Mokhtari, F., (2017). Value communication of accounting information in integrated reporting approach. Research in accounting and economic sciences. 2(5): 33-46. (In Persian)
Robertson, F. A., & Samy, M. (2015). Factors affecting the diffusion of integrated reporting–a UK FTSE 100 perspective. Sustainability Accounting, Management and Policy Journal, 6(2), 190-223.
Saleh, I., Afifa, M. A., Al-Hawatmah, Z., & Albakkar, O. (2022). Earnings Management, Earnings Quality, Board Gender Diversity and Cost of Equity Capital: Evidence from an Emerging Market. Global Business Review, PP: 1-23. https://doi.org/10.1177/09721509221133513.
Setayesh, M. H., & Mehtari, Z. (2018). A Framework for General Theoretical Foundations of Integrated Reporting in Iran. Financial Accounting Research, 10(2), 85-106. (In Persian)
Taghizadeh Khanqah, V., & Zeynali, M. (2018). The Relationship between Innovation, Income Smoothing and Stock Price Crash Risk. Journal of Iranian Accounting Review, 5(17), 25-50. (In Persian)
Vanbommel, K. (2014). Towards a legitimate compromise? An exploration of integrated reporting in the Netherlands. Accounting, Auditing & Accountability Journal, 27(7), 1157-1189.
Velte, P. (2023). The relationship between earnings management and integrated reporting quality: Board gender diversity as moderator. Corporate Ownership & Control, 20(2), 63–74.
Wahl, A., Charifzadeh, M., & Diefenbach, F. (2020). Voluntary Adopters of Integrated Reporting Evidence on Forecast Accuracy and Firm Value. Business Strategy and the Environment. 1-15.
Werts, C. E., Linn, R. L., & Joreskog, K. G. (1974). “Intra class reliability estimates: Testing structural assumption”. Educational and Psychological measurement, 34(1), 25-33.
Wetzels, M., Odekerken-Schroder, G., & Van Oppen, C. (2009). “Using PLS path modeling for assessing hierarchical construct models: Guidelines and empirical illustration”. MIS Quarterly, 33(1), 177
Zhou, S., Simnett, R., & Green, W. (2017). Does integrated reporting matter to the capital market? A Journal of Accounting Finance and Business Studies, 53(1), 94-132.
)