اعتمادی، حسین؛ امیرخانی، کوروش؛ رضایی، محبت. (1390). محتوای ارزشی افشای اجباری: شواهدی از شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران. بورس و اوراق بهادار، 4(13)، 252-235.
امین، وحید؛ فغانی ماکرانی، خسرو؛ ذبیحی، علی. (1397). مطالعه رابطه بین شرکت‌های دولتی، ابعاد عملکرد پایندگی شرکتی و ارزش شرکت. حسابداری دولتی، 4(2)، 92-75.
حاجیها، زهره؛ قربانی، ایوب. (1400). تأثیر مسئولیت‌پذیری اجتماعی بر رتبه‌بندی اعتباری شرکت‌ها با توجه به نقش تعدیلی نوسان پایین به بالای بازده سهام. مجله دانش حسابداری، 12(2)، 121-105.
خوزین، علی؛ طالب نیا، قدرت اله؛ گرگز، منصور؛ بنی‌مهد، بهمن. (1397). بررسی اثر ساختار مالکیت بر توسعه سطح گزارشگری پایداری. حسابداری مدیریت، 11(36)، 13-1.
دارابی، رؤیا؛ وقفی، سید حسام؛ سلمانیان، مریم. (1395). بررسی ارتباط گزارشگری مسئولیت اجتماعی با ارزش و ریسک شرکت‌های پذیرفته‌شده بورس اوراق بهادار تهران. حسابداری ارزشی و رفتاری، 1(2)، 213-193.
رضایی، ذبیح الله. (1396). ابعاد عملکرد پایداری. حسابدار، 304-303، 23-27.
کاشانی پور، محمد؛ جندقی، محمدرضا؛ رحمانی، محمد. (1397). بررسی رابطه بین کیفیت گزارشگری مالی با افشای اطلاعات پایداری در بورس اوراق بهادار تهران. پژوهش‌های تجربی حسابداری مالی، 8(3)، 31-11.
کردستانی، غلامرضا؛ قادر زاده، سید کریم؛ حقیقت، حمید. (1397). تأثیر افشای مسئولیت اجتماعی بر معیارهای حسابداری، اقتصادی و بازار ارزیابی عملکرد شرکت‌ها. پیشرفت‌های حسابداری، 10(1)، 217-187.
عبدی، مصطفی؛ کردستانی، غلامرضا؛ رضازاده، جواد. (1399). گزارشگری پایداری: رتبه‌بندی محرک‌ها و شاخص‌ها. پژوهش‌های تجربی حسابداری، 9(36)، 114-71.
References
Abdi, M., Kordestani, G., Rezazadeh, J. (2020). Sustainability reporting: ratings of drivers and indicators. The Journal of Empirical Researches in Accounting, 9(36), 71-114 [In Persian].
Amin, V., Faghani Makrani, K., Zabihi, A. (2018). The study of the relationship between government firms, dimensions of corporate sustainability performance and firm value. Biannual Journal of Governmental Accounting, 4(2), 75-92 [In Persian].
Bachoo, K., Tan, R., Wilson, M. (2012). Firm value and the quality of sustainability reporting in Australia. Australian Accounting Review, 23(64), 67-87.
Balakrishnan, K., Li, X., Yang, H. (2012). Mandatory financial reporting and voluntary disclosure: Evidence from mandatory IFRS adoption. Unpublished report. Available at: https://pdfs. semantic scholar. org/6235/504ebbc15fc7671a9f31948ecd3105315130. pdf.
Carp, M., Păvăloaia, L., Afrăsinei, M.B., Georgescu, I.E. (2019). Is sustainability reporting a business strategy for firm’s growth? Empirical study on the Romanian capital market. Sustainability, 11(3), 658.
Darabi, R., Vaghfi, S., Salmanian, M. (2017). Relationship between social responsibility reporting with company value and risk for companies registered in Tehran Stock Exchange. Iranian journal of Value & Behavioral Accounting, 1(2), 193-213 [In Persian].
Diebecker, J., Sommer, F. (2016).The Impact of corporate sustainability performance on information asymmetry: The role of institutional differences. Review of Managerial Science, 11(2), 471-517.
Einhorn, E. (2005). The nature of the interaction between mandatory and voluntary disclosures. Journal of Accounting Research, 43(4), 593-621.
Etemadi, H., Amirkhani, K., Rezaee, M. (2010). Value content of mandatory disclosure: Evidence from companies listed on the Tehran Stock Exchange. Journal of Securities Exchange, 4(13), 235-252 [In Persian].
Freeman, R. (1984). Strategic management: A stakeholder perspective. Prentice-Hall, NewJersey.
G.R.I. (2006). Sustainability reporting guidelines: Version 3.0.
Global Reporting Initiative (www.globalreporting.org).
Hajiha, Z., Ghorbani, A. (2021). The Effect of Social Responsibility on the Credit Rating of Companies due to the Adjusting Role of Low to High Stock Returns. Journal of Accounting Knowledge, 12(2), 105-121.
Jha, M.K., Rangarajan, K. (2020). Analysis of corporate sustainability performance and corporate financial performance causal linkage in the Indian context. Asian Journal of Sustainability and Social Responsibility, 5, 1-30.
Johari, J., Komathy, M. (2019). Sustainability reporting and firm performance: Evidence in Malaysia. International Journal of Accounting, Finance and Business, 4(17), 32-45.
Jung, S., Nam, C., Yang, D.H., Kim, S. (2017). Does corporate sustainability performance increase corporate financial performance? Focusing on the information and communication technology industry in Korea. Sustainable Development, 26(3), 243-254.
Hajiha, Z., Ghorbani, A. (2021). The effect of social responsibility on the credit rating of companies due to the adjusting role of low to high stock returns. Journal of Accounting Knowledge, 12(2), 105-121 [In Persian].
Hummel, K., Schlick, C. (2016). The relationship between sustainability performance and sustainability disclosure –Reconciling voluntary disclosure theory and legitimacy theory. Journal of Accounting and Public Policy, 35(5), 455–476.
Kashanipour, M., Jandaghi, G., Rahmani, M. (2018). Financial reporting quality and sustainability information disclosure. The Journal of Empirical Researches in Accounting, 8(3), 11-31 [In Persian].
Kamalirezaei, H., Anvary Rostamy, A.A., Saeedi, A., Khodaei Valeh Zaghard, M. (2019). Corporate social responsibility and bankruptcy probability: Exploring the role of market competition, intellectual capital, and equity cost. Journal of Corporate Accounting & Finance, 31(1), 53-63.
Karaman, A.S., Kilic, M., Uyar, A. (2018). Sustainability reporting in the aviation industry: Worldwide Evidence. Sustainability Accounting, Management and Policy Journal, 9(4), 362-391.
K
hozein, A.,
Talebnia, G.,
Garkaz, M.,
Banimahd. (2018). Effect of ownership structure on the development of the sustainabe reporting.
Management Accounting, 11(36), 1-13 [In Persian].
Kim, K. (2018). Proactive versus reactive corporate environmental practices and environmental performance. Sustainability, 10(1), 1-19.
Kordestani, G., Ghaderzadeh, S., Haghighat, H. (2018). Impact of social rsponsibility disclosure on accounting, economic and market based measures of corporate performance evaluation. The Journal of Accounting Advances, 10(1), 187-217 [In Persian].
Kucukbay, F., Surucu, E. (2019). Corporate sustainability performance measurement based on a new multicriteria sorting method. Corporate Social Responsibility and Environmental Management, 26(3), 664-680.
Lang, M. H., Lins, K. V., & Miller, D. P. (2004). Concentrated Control, Analyst Following, and Valuation: Do Analysts Matter Most When Investors Are Protected Least?. Journal of Accounting Research, 42(3), 589-623.
Laskar, N. (2018). Impact of corporate sustainability reporting on firm performance: An empirical examination in Asia. Journal of Asia Business Studies, 12(4), 571-593.
Leuz, C., Schrand, C. (2009). Disclosure and the cost of capital: Evidence from firms' responses to the Enron shock (No. w14897). NBER Working Paper, 14897, 1-50.
Leuz, C., Verrecchia, R.E. (2000). The economic consequences of increased disclosure. Journal of Accounting Research,38, 91-124.
Loh, L., Thomas, T., Wang, Y. (2017). Sustainability reporting and firm value: evidence from singapore-listed companies. Sustainability, 9(11), 1-12.
Lourenço, I.C., Branco, M.C., Curto, J.D., Eugénio, T. (2012). How does the market value corporate sustainability performance? Journal of Business Ethics, 108(4), 417-428.
Lourenço, I.C., Branco, M.C. (2013). Determinants of corporate sustainability performance in emerging markets: The Brazilian case. Journal of Cleaner Production, 57, 134-141.
Mohammadi, M.A.D., Mardani, A., Ali Khan, M.N.A., Streimikiene, D. (2018). Corporate sustainability disclosure and market valuation in a Middle Eastern Nation: Evidence from listed firms on the Tehran Stock Exchange: sensitive industries versus non-sensitive industries. Economic Research-Ekonomska Istraživanja, 31(1), 1488-1511.
Ng, A.C. Rezaee, Z. (2015). Business sustainability performance and cost of equity capital. Journal of Corporate Finance, 34, 128-149.
Nguyen, L.T., Doan, A.N., Frömmel, M. (2020). Boards of directors and corporate sustainability performance: Evidence from the emerging East Asian markets. International Journal of Disclosure and Governance, 1-11.
Nikolaou, I.E., Tsalis, T.A., Evangelinos, K.I. (2018). A framework to measure corporate sustainability performance: A strong sustainability-based view of firm. Sustainable Production and Consumption, 18, 1-8.
Nnamani, J.N., Onyekwelu, U.L., Ugwu, O.K. (2017). Effect of sustainability accounting and reporting on financial performance of firms in Nigeria brewery sector. European Journal of Business and Innovation Research, 5(1), 1-15.
Popova, T., Georgakopoulos, G., Sotiropoulos, I., Vasileiou, K.Z. (2013). Mandatory disclosure and its impact on the company value. International Business Research, 6(5), 1-16.
Rezaee, Z., Tuo, L. (2017). Voluntary disclosure of non-financial information and its association with sustainability performance. Advances in Accounting, 39, 47-59.
Rezaee, Z. (2017). Dimensions of stability performance. Hesabdar Magazine, 303-304, 23-27 [In Persian].
Schadewitz, H., Niskala, M. (2010). Communication via responsibility reporting and its effect on firm value in Finland. Corporate Social Responsibility and Environmental Management, 17(2), 96-106.
Swarnapali, R.M.N.C., Le, L. (2018). Corporate sustainability reporting and firm value: Evidence from a dveloping country. International Journal of Organizational Innovation, 10(4), 69-78.
Utami, W. (2015). Financial performance and the quality of sustainability disclosure based on global reporting initiative: value relevances study in Indonesia stock exchange. Mediterranean Journal of Social Sciences, 6(55), 243-248.
Uyar, A., Kuzey, C. (2016). Determinants of sustainability reporting and its impact on firm value: Evidence from the emerging market of Turkey. Journal of Cleaner Production, 143, 27-39.
Welker, M. (1995). Disclosure policy, information asymmetry, and liquidity in equity markets. Contemporary Accounting Research, 11(2), 801-827.
Whetman, L.L. (2018). The impact of sustainability reporting on firm profitability. Undergraduate Economic Review, 14(10), 1-19.
Yu, M., Zhao, R. (2015). Sustainability and firm valuation: An international investigation. International Journal of Accounting and Information Management, 23(3), 289-307.
)
