بهنام پور، محمود؛ هاشمی دهچی، مجید؛ ایزدی نیا، ناصر. (1402). قابلیت مقایسه صورتهای مالی و استفاده مدیران از منابع شرکتی. دانش حسابداری، 14(1)، 51-69.
خزایی، مهدی، زلقی، حسن، افلاطونی، عباس. (1398). تأثیر توانایی مدیران بر میزان قابلیت مقایسه صورتهای مالی. دانش حسابداری، 10(2)، 21-42.
خزایی، مهدی؛ زلقی، حسن؛ افلاطونی، عباس. (1400). نقش تعدیل گر ساختار مالکیت بر رابطه قابلیت مقایسه صورتهای مالی و مدیریت سود. پژوهشهای تجربی حسابداری، 11(1)، 1-23.
واعظ، سید علس؛ بنابی قدیم، رحیم؛ قلمبر، محمد حسن؛ قناد، علی. (1403). تأثیر انحراف توجه سهامداران نهادی بر قابلیت مقایسه صورتهای مالی. پژوهشهای تجربی حسابداری، 14(1)، 136-164.
هاشمی دهچی، مجید؛ ایزدی نیا، ناصر؛ امیری، هادی. (1399). تأثیر قابلیت مقایسه صورتهای مالی بر مربوط بودن اطلاعات حسابداری با تأکید بر نقش سرمایهگذاران متخصص و عدم تقارن اطلاعاتی. بررسیهای حسابداری و حسابرسی.27 (3)،473-494.
Anthony, J. H., & Ramesh, K. (1992). Association between accounting performance measures and stock prices: A test of the life cycle hypothesis. Journal of Accounting and Economics, 15(2–3), 203–227.
Behnampour, M, Hashemi Dehchi, M., Izadinia, N. (2023). Financial Statement Comparability and Managers’ Use of Corporate Resources. Journal of Accountnig Knowledge, 27(3), 473-494, )In Persian(.
Berger, A. N., & Udell, G. F. (1998). The economics of small business finance: The roles of private equity and debt markets in the financial growth cycle. Journal of Banking & Finance, 22(6–8), 613–673.
Biswaz, P, Habib, H, & Ranasinghe. (2022). Firm life cycle and financial statement comparability. Advansec in accounting, 58.
Coulton, J. J., & Ruddock, C. (2011). Corporate payout policy in Australia and a test of the life-cycle theory. Accounting and Finance, 51(2), 381–407.
De Franco, G., Kothari, S.P. and Verdi, R.S. (2011). The benefits of financial statement comparability, Journal of Accounting Review, 49, 895–931.
DeAngelo, H., DeAngelo, L., & Stulz, R. M. (2006). Dividend policy and the earned/ contributed capital mix: a test of the life-cycle theory. Journal of Financial Economics, 81(2), 227–254.
Dickinson, V. (2011). Cash flow patterns as a proxy for firm life cycle. The Accounting Review, 86(6), 1969–1994.
Donaldson, G., & Lorsch, J. W. (1983). Decision making at the top: The shaping of strategic direction. New York, NY: Basic Books.
Doyle, J., Ge, W., & McVay, S. (2007). Determinants of weaknesses in internal control over financial reporting. Journal of Accounting and Economics, 44(1–2), 193–223.
Financial Accounting Standards Board. (2010). Statement of Financial Accounting Concepts No. 8. Conceptual Framework for Financial Reporting, Norwalk, CT_FASB.
Habib, A., & Hasan, M. M. (2019). Corporate life cycle research in accounting, finance and corporate governance: A survey, and directions for future research. International Review of Financial Analysis, 61, 188–201.
Hanks, H. S. (1990). The organization life cycle: Integrating content and process. Journal of Small Business Strategy, 1(1), 1–12.
Hasan, M. M., & Cheung, W.-K. (2018). Organization capital and firm life cycle. Journal of Corporate Finance, 48, 556–578.
Hasan, M. M., & Habib, A. (2017). Corporate life cycle, organizational financial resources and corporate social responsibility. Journal of Contemporary Accounting and Economics, 13(1), 20–36.
Hasan, M. M., Al-Hadi, A., Taylor, G., & Richardson, G. (2017). Does a firm’s life cycle explain its propensity to engage in corporate tax avoidance? The European Accounting Review, 26(3), 469–501.
Hashemi Dehchi, M., Izadinia, N., Amiri, H. (2020). The Effect of Financial Statement Comparability on the Relevance of Accounting Information with Emphasis on the Role of Sophistication Investors and Information Asymmetry. Accounting and Auditing Review, 27(3), 473-494, )In Persian(.
Imhof, M. J., Seavey, S. E., & Smith, D. B. (2017). Comparability and cost of equity capital. Accounting Horizons, 31(2), 125–138.
Karnani, A. (1984). The value of market share and the product life cycle A gametheoretic model. Management Science, 30(6), 696–712.
Khazaei, M; Zalaghi, H; & Aflatooni, A. (2019). impact pf management ability on Financial Statement Comparability and Earnings Management. Journal of Accountnig Knowledge, 10(2), 21-42. (In persion).
Khazaei, M; Zalaghi, H; & Aflatooni, A. (2021). Moderating Effect of Ownership Structure on the Relation between Financial Statement Comparability and Earnings Management. Empirical Research in Accounting, 11(1), 1-22. (In persion).
Kim, J.-B., Li, L., Lu, L. Y., & Yu, Y. (2016). Financial statement comparability and expected crash risk. Journal of Accounting and Economics, 61(2–3), 294–312.
Krishnan, G. V., Myllymaki, ¨ E.-M., & Nagar, N. (2021). Does financial reporting quality vary across firm life cycle? Journal of Business Finance and Accounting, 48(5 & 6), 954–987.
Lang, M., & Lundholm, R. (1993). Cross-sectional determinants of analyst ratings of corporate disclosures. Journal of Accounting Research, 31(2), 246–271.
Miller, D., & Friesen, P. H. (1984). Successful and unsuccessful phases of the corporate life cycle. Organization Studies, 4(4), 339–356.
Perez, S., Llopis, A., & Llopis, J. (2004). The determinants of survival of Spanish manufacturing firms. Review of Industrial Organization, 25(3), 251–273.
Sohn, B. C. (2016). The effect of accounting comparability on the accrual-based and real earnings management. Journal of Accounting and Public Policy, 35(5), 513–539.
Vaez, A; Bonabi Ghdim, R; Ghambor, M & Ghanad, A. (2019). The Effect of Institutional Investors’ Distraction on Financial Statement Comparability and Earnings Management.. Empirical Research in Accounting, 14(51), 139-164. (In persion).
Verrecchia, E. E. (1990). Information quality and discretionary disclosure. Journal of Accounting and Economics, 12(4), 365–380.