بیات، علی و محمدی، مجید (1396). مروری بر مفهوم محافظه‌کاری در حسابداری و مدل‌های سنجش آن.
پژوهش‌های کاربردی در مدیریت و حسابداری، 2(6)، 118-101
https://www.joas.ir/user/articles/75.
پوربقال، فاطمه (1393). بررسی رابطه انتقال دانش و عدم اطمینان محیطی با انعطاف‌پذیری زنجیره تأمین و عملکرد مالی در شرکت‌های تولیدی استان خوزستان. پایان‌نامه کارشناسی ارشد، دانشگاه شهید چمران اهواز.
جلالی، فاطمه؛ هشی، عباس؛ دانشی، وحید و کامرانی، هدی (1399). بررسی ارتباط بین عدم اطمینان محیطی، مالکیت نهادی و اجتناب مالیاتی.
تحقیقات حسابداری و حسابرسی، 12(46)، 133-146
https://www.iaaaar.com/article_112785.html.
حسین‌افشاری، مهران؛ دستگیر، محسن و خواجوی، شکراله (1400). تأثیر افت فروش شرکت بر محافظه‌کاری مبتنی بر عدم تقارن زمانی اقلام تعهدی.
مجله دانش حسابداری، 12(4)، 21-1
https://jak.uk.ac.ir/article_2940.html.
خدادادی، حمیدرضا (1400). عدم اطمینان محیطی، مدیریت سود و بازده سهام (نقش تعدیل‌کننده توانایی مدیران).
کنکاش مدیریت و حسابداری، 1(3)، 169-146
https://jmar.ir/1781-2.
خواجوی، شکرالله؛ جهاندوست مرغوب، مهران و ویسی حصار، ثریا (1402). تأثیر محیط‌های مختلف اطلاعاتی بر رابطه بین کیفیت افشا و ریسک غیرسیستماتیک سهام: رویکرد تحلیل مؤلفه‌های اصلی.
راهبرد مدیریت مالی، 11(40)، 144-121
https://jfm.alzahra.ac.ir/article_4680.html?lang=fa.
عینی، آرش؛ همدم، هادی و قدیم‌پور، جواد (1398). تأثیر عدم اطمینان محیطی بر تأمین مالی شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران.
چشم‌انداز حسابداری و مدیریت، 2(13)، 33-52
https://www.jamv.ir/article_90039.html.
مشکی میاوقی، مهدی و محمدی، رؤیا (1398). بررسی اثر محافظه‌کاری مشروط بر کیفیت سود مبتنی بر مرتبط بودن با ارزش و ضریب واکنش سود.
پژوهش‌های حسابداری مالی، 11(2)، 74-61
https://far.ui.ac.ir/article_24195.html.
موسوی‌مطهر، سیدسجاد؛ رحمانی، علی و امیری، هوشنگ (1401). تأثیر پیاده سازی استانداردهای بین‌المللی گزارشگری مالی بر صورت وضعیت مالی در ایران.
مجله دانش حسابداری، 13(3)، 44-21
https://jak.uk.ac.ir/article_3305.html.
References
Abed, A.J., & Khudair, D.Z. (2022). The effect of accounting conservatism on financial performance an applied study of a sample of banks listed in the Iraq stock exchange. AL-Qadisiyah Journal for Administrative and Economic sciences, 24(2), 517-535 DOI: 10.36941/ajis-2022-0116.
Ahsan, T., Mirza, S.S., Al-Gamrh, B., Bin-Feng, C., & Rao, Z.U. (2021). How to deal with policy uncertainty to attain sustainable growth: The role of corporate governance.
Corporate Governance, 21(1), 78-91
https://doi.org/ 10.1108/CG-04-2020-0121.
Aizenman, J., & Binici, M. (2016). Exchange market pressure in OECD and emerging economies: Domestic vs. external factors and capital flows in the old and new normal.
Journal of International Money and Finance, 66, 65-87
https://doi.org/10.1016/j.jimonfin.2015.12.008.
Alvarado, N.R., De Fuentes, P., & Laffarga, J. (2019). Do auditors mitigate earnings management during economic crisis? Revista de Contabilidad-Spanish Accounting Review, 22(1), 6-20 DOI: 10.6018/rcsar.22.1.354271.
Antony, A. (2020). Behavioral finance and portfolio management: Review of theory and literature. Journal of Public Affairs, 20(2), e1996 DOI: 10.1002/pa.1996.
Arieftiara, D., Utama, S., & Wardhani, R. (2017). Environmental uncertainty as a contingent factor of business strategy decisions: Introducing an alternative measure of uncertainty. Australasian Accounting, Business and Finance Journal, 11(4), 116-130 DOI: 10.14453/aabfj.v11i4.9.
Bayat, A., & Mohammadi, M. (2017). An overview of the concept of conservatism in accounting and its measurement models.
Applied Research in Management and Accounting, 2(6), 101-118
https://www.joas.ir/ user/articles/75 [In Persian].
Brancaccio, E., Gallegati, M., & Giammetti, R. (2022). Neoclassical influences in agent‐based literature: A systematic review.
Journal of Economic Surveys, 36(2), 350-385
https://doi.org/10.1111/joes.12470.
Chen, L.H., Folsom, D.M., Paek, W., & Sami, H. (2014). Accounting conservatism, earnings persistence, and pricing multiples on earnings.
Accounting Horizons, 28(2), 233-260
https://ssrn.com/abstract=964250.
Dang, H.N., & Tran, D.M. (2019). Relationship between accrual anomaly and stock return: The case of Vietnam.
The Journal of Asian Finance, Economics and Business, 6(4), 19-26 DOI:
10.13106/jafeb.2019.vol6.no4.19.
Deng, M., Fang, X., Tian, Z., & Luo, W. (2022). The impact of environmental uncertainty on corporate innovation: Evidence from Chinese listed companies.
Sustainability, 14(9), 4902
https://doi.org/10.3390/su14094902.
Drobetz, W., El Ghoul, S., Guedhami, O., & Janzen, M. (2018). Policy uncertainty, investment, and the cost of capital.
Journal of Financial Stability, 39, 28-45
https://doi.org/10.1016/j.jfs.2018.08.005.
Ehiedu, V.C., & Obi, K.C. (2022). Efficient market hypothesis (EMH) and the Nigerian stock exchange in the midst of global financial crises. International Journal of Academic Management Science Research, 6(8), 263-273 ijeais.org/wp-content/uploads/2022/8/IJAMSR220822.pdf.
Einy, A., Hamdam, H., & Ghadimpour, J. (2019). The impact of environmental uncertainty on financing companies listed in Tehran stock exchange.
Accounting and Management Vision, 2(13), 33-52
https://www.jamv.ir/ article_90039.html?lang=en [In Persian].
Eker, M., & Eker, S. (2019). Exploring the relationships between environmental uncertainty, business strategy and management control system on firm performance. Business and Economics Research Journal, 10(1), 115-130 DOI: 10.20409/berj.2019.158.
Fatima, H., Haque, A., & Qammar, M.A.J. (2022). Earnings management, uncertainty and the role of conservative financial reporting: Empirical evidence from Pakistan.
The Journal of Asian Finance, Economics and Business, 9(4), 39-52 DOI:
10.13106/jafeb.2022.vol9.no6.0231.
Gill, R.K., & Bajwa, R. (2018). Study on behavioral finance, behavioral biases, and investment decisions.
International Journal of Accounting and Financial Management Research, 8(3), 1-14 DOI:
10.24247/ijafmraug20181.
Golshan, M., & Abdoli, M. (2021). Investigating the relationship between conservatism, profit quality and economic inflationary conditions in companies.
New research approaches in management and accounting, 5(16), 36-55
https://majournal.ir/index.php/ma/article/view/762 [In Persian].
Hassanpour, Sh., & Arabi, M. (2017). The effect of uncertainty conditions on the relationship between conservatism and errors of earnings forecast.
Accounting and Auditing Studies, 6(23), 95-112
https://www.iaaaas.com/ article_98690.html [In Persian].
Hasani, M., & Azimzadeh, N. (2017). The relationship between audit quality and earnings management due to accruals, evidence of weak profitability and weak liquidity.
Operational and Performance Research in Accounting and Auditing, 1(1), 139-168
https://jopa.khatam.ac.ir/article_47449.html?lang=en [In Persian].
Hejranijamil, M., Hejranijamil, A., & Shekarkhah, J. (2020). Accounting conservatism and uncertainty in business environments; using financial data of listed companies in the Tehran stock exchange.
Asian Journal of Accounting Research, 5(2), 179-194
https://doi.org/10.1108/AJAR-04-2020-0027.
Hossein Afshari, M., Dastgir, M., & Khajavi, Sh. (2021). The effect of firm sales decline on conservatism based on the asymmetric timeliness of accruals
. Journal of Accounting Knowledge, 12(4), 1-21
https://jak.uk.ac.ir/ article_2940.html?lang=en [In Persian].
Hsieh, C.C., Ma, Z., & Novoselov, K.E. (2019). Accounting conservatism, business strategy, and ambiguity.
Accounting, Organizations and Society, 74, 41-55
https://doi.org/10.1016/j.aos.2018.08.001.
Izadi, J., Nazarian, A., Ye, J., & Shahzad, A. (2019). The association between accruals and stock return following FRS3.
International Journal of Accounting, Auditing and Performance Evaluation, 15(3), 262-277
https://dx.doi.org/ 10.1504/IJAAPE.2019.102249.
Jalali, F., Hoshi, A., Daneshi, V., & Kamrani, H. (2020). Investigating the relationship between environmental uncertainty, institutional ownership and tax avoidance.
Accounting and Auditing Researches, 12(46), 133-146
https://www.iaaaar.com/article_112785.html?lang=en [In Persian].
Khajavi, S., Jahandoust Marghoub, M., & Weysihesar, S. (2023). The impact of different information environments on the relationship between disclosure quality and idiosyncratic stock risk: A principal component analysis approach.
Financial Management Strategy, 11(1), 131-144
https://jfm.alzahra.ac.ir/ article_4680.html?lang=en [In Persian].
Khodadadi, H. (2021). Factors affecting the entrepreneurial intention of graduates in the field of sports science and the theory of planned behavior.
Management and Accounting Research, 3(1), 146-169
https://jmar.ir/1781-2 [In Persian].
Laguir, I., Gupta, S., Bose, I., Stekelorum, R., & Laguir, L. (2022). Analytics capabilities and organizational competitiveness: Unveiling the impact of management control systems and environmental uncertainty.
Decision Support Systems, 156, 113744
https://doi.org/10.1016/j.dss.2022.113744.
Meshki Miavaghi, M., & Mohammadi, R. (2019). Investigating the effect of conditional conservatism on earnings quality based on price value relevance and the earnings response coefficients.
Financial Accounting Research, 11(2), 61-74
https://far.ui.ac.ir/article_24195.html?lang=en [In Persian].
Mousavi Motahar, S.S., Rahmani, A., & Amiri, H. (2022). The impact of implementing international financial reporting standards on the statement of financial position in Iran.
Journal of Accounting Knowledge, 13(3), 21-44
https://jak.uk.ac.ir/article_3305.html?lang=en [In Persian].
Nagar, V., Schoenfeld, J., & Wellman, L. (2019). The effect of economic policy uncertainty on investor information asymmetry and management disclosures.
Journal of Accounting and Economics, 67(1), 36-57
https://doi.org/10.1016/j.jacceco.2018.08.011.
Namakavarani, O.M., Daryaei, A.A., Askarany, D., & Askary, S. (2021). Audit committee characteristics and quality of financial information: The role of the internal information environment and political connections.
Journal of Risk and Financial Management, 14(6), 273-291
https://ideas.repec.org/a/gam/jjrfmx/v14y2021i6p273-d576430.html.
Pourbaghal, F. (2014). Investigating relationship between knowledge transfer and environmental uncertainty with supply chain flexibility and financial performance in manufacturing companies in Khuzestan province. Master's Thesis, Shahid Chamran University of Ahvaz, Iran [In Persian].
Raiiszade, S.M., & Ramezani, J. (2018). Environmental uncertainty, earnings management and stock returns (The moderating impact of managers' ability).
Journal of Management Accounting and Auditing Knowledge, 7(26), 121-132
https://journals.srbiau.ac.ir/article_12516.html?lang=en [In Persian].
Ramiah, V., Xu, X., & Moosa, I. A. (2015). Neoclassical finance, behavioral finance and noise traders: A review and assessment of the literature.
International Review of Financial Analysis, 41, 89-100
https://doi.org/ 10.1016/j.irfa.2015.05.021.
Rashidi, M. (2021). Manager optimism based on environmental uncertainty and accounting conservatism.
Iranian Journal of Management Studies, 14(1), 61-86 DOI:
10.22059/ijms.2020.290260.673811.
Sloan, R.G. (1996). Do stock prices fully reflect information in accruals and cash flows about future earnings?
Accounting Review, 71(3), 289-315
https://www.jstor.org/stable/248290.
Sun, Z., Yang, G., & Bai, H. (2023). The spillover effect of customers' financial risk on suppliers' conservative reporting: Evidence from China.
International Review of Financial Analysis, 87, 102576
https://doi.org/10.1016/ j.irfa.2023.102576.
Wu, J., Zhang, L., & Zhang, X.F. (2010). The Q‐theory approach to understanding the accrual anomaly.
Journal of Accounting Research, 48(1), 177-223
https://www.jstor.org/stable/40389245.
Yuan, F., & Zhan, H. (2022). Stock market investment behavior based on behavioral finance based on data fusion algorithm. IETE Journal of Research, In Proof, DOI: 10.1080/03772063.2021.2016507.
)