تأثیر به‌کارگیری استانداردهای بین‌المللی گزارشگری مالی بر نظام مالیاتی ایران

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Armstrong, C. S. , Barth, M. E. , Jagolinzer, A. D. , Riedl, E. J. (2010). Market reaction to the adoption of IFRS in Europe. The accounting review, 85 (1) , 31-61.

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Burgstahler, D. C. , Hail, L. , & Leuz, C. (2006). The importance of reporting incentives: Earnings management in European private and public firms. The accounting review, 81 (5) , 983-1016.

Chen, F. , Hope, O. K. , Li, Q. , & Wang, X. (2011). Financial reporting quality and investment efficiency of private firms in emerging markets. The accounting review, 86 (4) , 1255-1288.

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De Simone, L. (2016). Does a common set of accounting standards affect tax-motivated income shifting for multinational firms?. Journal of Accounting and Economics, 61 (1) , 145-165.

Florou, A. , Kosi, U. , Pope, P. F. (2012). Does mandatory IFRS adoption improve the credit relevance of accounting information? INTACCT Working Paper Series.

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Imani B. M. , Piri, P. , & Ghorbani, T. , (2016). Investigating Factors Affecting the Tax Quality in Iran Using Hierarchical Approach. Empirical Accounting Research, 5 (4) , 47-64 (In Persian).

Khodomi, P. A. , & Torkzade, M. A. (2011). Taxation and conservatism in financial reporting and the relevance of accounting information. Financial Accounting Research, 3 (9) , 127-146 (In Persian).

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Nikoomaram, H. , & Badavar, N. U. (2009). Providing a model for identifying and assessing the factors affecting the quality of financial reporting in Iran. Beyond management, 2 (8) , 141-187 (In Persian).

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Peyvandi, M. , Bahrami, N. A. , & Shahi, A. (2015). The Importance and Nature of International Financial Reporting Standards and its Impact on Financial Reporting and Accounting Quality. Auditing, 80 (In Persian).

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Usefi, A. F. , Molanazari, M. , Soleimani, A. , G. (2014). Explaining the transparency of financial reporting Model. Empirical Accounting Research, 4 (14) , 1-38 (In Persian).

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