به داش، آرش؛ رحمانی نیا، احسان؛ تهرانی، رضا و چهارمحالی، علی اکبر (1404). ارزیابی تأثیر لحن گزارشگری مالی و خوانایی صورتهای مالی بر ارزشآفرینی شرکتها از دیدگاه سهامداران.
پژوهشهای حسابداری مالی و حسابرسی، 65(17)، 132-109.
sanad.iau.ir/Article/1073046
بیگلرخانی، غلامرضا و طالب نیا، قدرت الله (1400). بررسی اثرات کاهش پیچیدگی گزارشگری مالی با مسئولیت اجتماعی و مدیریت سود.
دانش حسابداری و حسابرسی مدیریت، 10(38)، 183-203.
https://www.jmaak.ir/article_17553.html
پله، مولود؛ ایزدینیا، ناصر و امیری، هادی (1398). بررسی تأثیر لحن گزارشهای فعالیت هیئت مدیره بر عملکرد آتی شرکتها مبتنی بر دو دیدگاه علامتدهی و رفتار فرصتطلبانه مدیران.
حسابداری ارزشی و رفتاری، ۴(۸)، 1-۳۱.
https://aapc.khu.ac.ir/article-1-571-fa.html
توحیدلو، محسن؛ بیات، علی؛ فتحی، علی و رستمی، وهاب (1403). تأثیر سوگیری اخلاقی مدیران بر واگرایی رفتار سرمایهگذاران با تأکید بر نقش تعدیلی قابلیت مقایسه و خوانایی گزارشهای مالی.
مطالعات اخلاق و رفتار در حسابداری و حسابرسی، ۳(۴)، ۲۹-۶۶.
sanad.iau.ir/Journal/1103785
ثقفی، مهدی؛ پوریوسف، اعظم و دستگردی، فاطمه (1404). ناهمگونی دانش مدیران و لحن گزارشهای توضیحی: نقش میانجی مدیریت سود.
مطالعات تجربی حسابداری مالی، 22(86)، 177-220.
https://qjma.atu.ac.ir/article_18582.html
خواجوی، شکرالله؛ ویسی حصار، ثریا و غیوری مقدم، علی (1403). تأثیر قدرت مدیرعامل بر خوانایی گزارشهای مالی با تأکید بر نقش مدیریت سود و سرمایهگذاران نهادی.
مجله دانش حسابداری، 15(4)، 1-20.
https://jak.uk.ac.ir/article_4085.html
عباسیاستمال، محمدرضا، صدیق رحمانی، شاهین و علی زاده، امیرعطا (1404). تأثیر ضعف کنترلهای داخلی بر لحن غیرعادی گزارشهای توضیحی مدیران با تأکید بر سوء رفتار مالی شرکت.
پژوهشهای مالی و رفتاری در حسابداری، ۱(۵)، ۶۷-۸۸.
sanad.iau.ir/Journal/fbra/Article/1206874
عبدی گلزار، بهمن؛ بادآور نهندی، یونس و زینالی، مهدی (1403). تأثیر مخاطره اخلاقی بین مدیران و سهامداران بر مدیریت سود تعهدی و واقعی با تأکید بر مکانیزمهای حاکمیت شرکتی.
دانش حسابداری و حسابرسی مدیریت، ۱۳(۴۹)، ۴۳-۶۲.
https://www.jmaak.ir/article_22156.html
مرادی، مجید؛ ملکیان، اسفندیار و برزگر، قدرتالله (1403). بررسی ضعف رفتارهای اخلاقی مدیران بر سیستم حاکمیت شرکتی و کیفیت گزارشگری مالی.
تحقیقات حسابداری و حسابرسی، ۱۶(۶۱)، ۵-۲۴.
https://www.iaaaar.com/article_196622.html
میرزائی، سعیده؛ عبدلی، محمدرضا و کوشکی جهرمی، علیرضا (1399). بررسی تأثیر لحن بدبینانه گزارشگری مالی بر گزارشگری مالی متهورانه: حفاظت از حقوق سهامداران.
مطالعات تجربی حسابداری مالی، ۱۷(۶۵)، ۱۰9-۱۳۸.
https://qjma.atu.ac.ir/article_11090.html
Abbasi Astamal, M., & Hosseinzadeh Dalandar, N. (2023). The effect of managers' optimistic tone on corporate social responsibility disclosure with emphasis on information asymmetry.
Financial Accounting Knowledge,
10(3), 151-171.
https://jfak.journals.ikiu.ac.ir/article_3252.html [In Persian].
Abbasi Astamal, M., Sadigh Rahmani, Sh., & Alizadeh, A. A. (2025). The impact of weak internal controls on the abnormal tone of management explanatory reports with an emphasis on corporate financial misconduct.
Financial and Behavioral Research in Accounting,
1(5), 67-88.
sanad.iau.ir/Journal/fbra/Article/1206874 [In Persian].
Abdigolzar, B., & Badavar Nahandi, Y. (2022). The effect of moral hazard of managers on the stock illiquidity and firm value with emphasis on corporate governance mechanisms.
Advances in Finance and Investment,
2(5), 67-90.
https://sanad.iau.ir/Journal/afi/Article/1088348 [In Persian].
Abdigolzar, B., Badavar Nahandi, Y., & Zeynali, M. (2024). The Effect of Moral Hazard between Managers and Shareholders on Accrual and Real Earnings management with Emphasis on Corporate Governance Mechanisms.
Journal of Management Accounting and Auditing Knowledge,
13(49), 43-62.
jmaak.ir/22156 [In Persian].
Adebayo, A. O. (2020). Influence of Managerial Ability on Financial Reporting Quality: Evidence From Nigerian Listed Non-Financial Firms.
Practitioner Research,
2, 25-40.
https://doi.org/10.32890/pr2020.2.2
Akande, F. I., Okwu, T. A., Egwakhe, A. J., & Umukoro, J. E. (2024). Accounting information disclosure: How far is so far.
International Journal of Professional Business Review,
9(4), 1-17.
10.26668/2024.v9i4.4298
Aldredge, M., & DuBois, S. (2023). Back to the basics: financial statement disclosures & reporting requirements.
International Journal of Business and Management,
17(8), 1-1.
10.5539/ijbm.v17n8p1
Alizadeh, A. A., & Valizadeh Oghani, A. (2024). Corporate governance and financial reporting quality: The moderating role of financial misconduct.
Strategic studies in business,
2(3), 64-90.
jssb.khalkhal.iau.ir/710137 [In Persian].
Alta'any, M., Kayed, S., Meqbel, R., & Albitar, K. (2025). Speaking success: managerial tone in earnings conference calls and financial performance.
Corporate Governance: The International Journal of Business in Society,
25(2), 311-336.
http://dx.doi.org/10.1108/CG-09-2023-0381
Anagnostopoulou, S. C. (2022). Financial Reporting Quality, Investment Efficiency, and the Country-Level Strength of Institutional Enforcement.
SSRN Electronic Journal.
https://doi.org/10.2139/ssrn.4050427
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.
https://doi.org/10.1016/0165-4101(92)90018-W
Awdish, D. H. (2024). Analysis of the relationship between financial reporting complexity and earnings management practices-A field study in a sample of private commercial banks operating in Dohuk Governorate.
Tikrit Journal of Administrative and Economic Sciences,
20(65), 18-39.
10.25130/tjaes.20.65.2.2
Baik, B., Johnson, M. F., Kim, K., & Yu, K. (2023). Organization complexity, financial reporting complexity, and firms’ information environment.
Financial Reporting Complexity, and Firms’ Information Environment (March 31, 2023).
https://dx.doi.org/10.2139/ssrn.4413814
Bonabi Ghadim, R. (2023). The effect of advertising cost on tax avoidance with emphasis on the role of information ambiguity and ownership concentration.
Journal of Accounting Advances,
15(1), 89-118.
https://jaa.shirazu.ac.ir/article_7127.html [In Persian].
Bashirimanesh, N., & Ouroujoghli, N. (2021). The effect of managers' overconfidence on financial reporting tone.
Financial and Behavioral Researches in Accounting,
2(1), 81-99.
https://sanad.iau.ir/fa/Article/870309 [In Persian].
Behdash, A., Rahmaninia, E., Tehrani, R., & Chaharmahali, A. A. (2025). Assessing the effect of financial reporting tone and readability of financial statements on companies' value creation from the perspective of shareholders.
Financial Accounting and Auditing Research,
65(17), 109-132.
sanad.iau.ir/1073046 [In Persian].
Bergh, D. D., & Lawless, M. W. (1998). Portfolio restructuring and limits to hierarchical governance: The effects of environmental uncertainty and diversification strategy.
Organization science,
9(1), 87-102.
https://doi.org/10.1287/orsc.9.1.87
Biglarkhani, G., & Talebnia, G. (2021). The effect of reducing the complexity of financial reporting and earnings management with social responsibility.
Journal of Management Accounting and Auditing Knowledge,
10(38), 183-203.
https://www.jmaak.ir/article_17553.html [In Persian].
Biloblovskyi, S., Haidaienko, O., Khrystenko, L., Demchuk, O., & Morozova, H. (2024). Integrated reporting management: Optimising organisational performance.
Multidisciplinary Reviews,
7.
10.31893/2024spe016
Brady, G. L., Kakkar, H., & Sivanathan, N. (2024). Perilous and unaccountable: The positive relationship between dominance and moral hazard behaviors.
Journal of Personality and Social Psychology,
127(2), 363.
https://psycnet.apa.org/doi/10.1037/pspi0000448
Cao, Q., Yang, F., & Liu, M. (2021). Impact of managerial power on regulatory inquiries from stock exchanges: Evidence from the text tone of Chinese listed companies' annual reports.
Pacific-Basin Finance Journal,
71, 101646.
https://doi.org/10.1016/j.pacfin.2021.101646
Chang, H., Duellman, S., Klaus, J., & Marquardt, B. (2021). The Information Quality of Complex Financial Reports: Evidence from Filing Returns and Insider Trades.
Wharton Research Data Services (WRDS) Research Paper Series. [
Econbiz].
Chen, C. C., Lin, K. H., Tsai, T. H., & Tsai, H. J. (2024). Impact of D&O Insurance on Shareholder Wealth During Financial Restatement Announcements: An Empirical Study in Taiwan.
Advances in Management and Applied Economics,
14(6), 19-50.
https://doi.org/10.47260/amae/1462
Dang, M., Puwanenthiren, P., Nguyen, M. T., Hoang, V. A., Mazur, M., & Henry, D. (2022). Does managerial tone matter for stock liquidity? Evidence from textual disclosures.
Finance Research Letters,
48, 102917.
http://dx.doi.org/10.1016/j.frl.2022.102917
Davis, A. K., Piger, J. M., & Sedor, L. M. (2012). Beyond the numbers: Measuring the information content of earnings press release language.
Contemporary Accounting Research,
29(3), 845-868.
10.1111/j.1911-3846.2011.01130.x
Duellman, S., Klaus, J. P., & Marquardt, B. B. (2025). accounting reporting complexity as a source of insider information advantage: Evidence from insider trades.
Journal of Business Finance & Accounting,
52(3), 1328-1348.
http://dx.doi.org/10.1111/jbfa.12845
Elbastawisy, M. A., & Musa, E. M. R. A. Y. (2022). The impact of accounting disclosure on moral risks in light of digitization on financial reporting quality in Egyptian commercial banks.
Scientific Center for Financial and Administrative Studies and Research,
13(2), 244-281.
http://dx.doi.org/10.21608/masf.2022.239831
Elsayed, M. S. H. E., Eid, A. E. M. E., & Abo-Hager, E. A. A. (2024). The impact of firm characteristics on future stock price crash risk: Evidence from Egypt.
Scientific Center for Financial and Administrative Studies and Research,
16(2), 740-770.
https://doi.org/10.21608/masf.2024.356972
Goodhart, C. A. E. (2021). Moral hazard and equity finance: Why policy has been sub-optimal since the global financial crisis.
The Legacy of the Global Financial Crisis,
21.
http://doi.org/10.5040/9780755626656.ch-001
Greiner, A., Patelli, L., & Pedrini, M. (2020). Characteristics of managerial tone priced by auditors: evidence based on annual letters to shareholders of large US firms.
Auditing: A Journal of Practice & Theory,
39(2), 139-161.
https://doi.org/10.2308/ajpt-52594
Hosseini, E. S., & Jamalianpour, M. (2022). Earnings Management and Tone and Complexity of the Audit Reporting.
Empirical Studies in Financial Accounting,
19(73), 1-26.
https://qjma.atu.ac.ir/article_14074.html [In Persian].
Hughes, H. (2015). Financial product complexity, moral hazard, and the private law.
Stanford Journal of Law, Business & Finance,
20, 179.
https://ssrn.com/abstract=2553966
Ibrahim, A. G., & Tahir, K. M. (2024). The impact of digital accounting technologies in achieving the quality of accounting InformationAmmar. In
2024 V International Conference on Neural Networks and Neurotechnologies (NeuroNT) (pp. 53-57). IEEE.
http://dx.doi.org/10.1109/NeuroNT62606.2024.10585430
Ismail, A., Purnomo, H. D. D., Arifin, M., Difaputra, S. A., & Sawitri, H. S. R. (2023). the Effects of Ethics on Moral Hazard in Business Management Moderated By Corporate Governance: a Literature Review.
Profetika: Jurnal Studi Islam,
24(02), 269-276.
https://doi.org/10.23917/profetika.v24i02.2594
Kaplan, S. N., & Zingales, L. (1997). Do investment-cash flow sensitivities provide useful measures of financing constraints?
The Quarterly Journal of Economics,
112(1), 169-215.
https://doi.org/10.1162/003355397555163
Khajavi, S., Weysihesar, S, & Ghayouri Moghaddam, A. (2024). The effect of the CEO's power on the readability of financial reports with an emphasis on the role of earnings management and institutional investors.
Journal of Accounting Knowledge,
15(4), 1-20.
https://jak.uk.ac.ir/article_4085.html?lang=en [In Persian].
Lesmy, D., Muchnik, L., & Mugerman, Y. (2019). Doyoureadme? temporal trends in the language complexity of financial reporting.
Temporal Trends in the Language Complexity of Financial Reporting (September 26, 2019).
https://dx.doi.org/10.2139/ssrn.3469073
Li, W., Yan, T., Li, Y., & Yan, Z. (2023). Earnings management and CSR report tone: Evidence from China.
Corporate Social Responsibility and Environmental Management,
30(4), 1883-1902.
10.1002/csr.2461
Marais, A. (2024). Audit quality and financial statement manipulation: The moderating effect of tone at the top.
International Journal of Economics and Financial Issues,
14(5), 220.
https://doi.org/10.32479/ijefi.16409
Mirzayee, S., Abdoli, M, & Koushki Jahromi, A. (2020). Financial reporting l language bad on aggressive financial reporting investor protection.
Empirical Studies in Financial Accounting,
17(65), 109-138.
https://qjma.atu.ac.ir/article_11090.html [In Persian].
Moradi, M., Malekian, E., & Barzegar, G. (2024). Investigating the weaknesses of managers' moral behaviors on the corporate governance system and the financial reporting quality.
Accounting and Auditing Research, 16(61), 5-24.
https://www.iaaaar.com/article_196622.html [In Persian].
Nakhjavani, S., & Delnavaz, B. (2023). The effect of corporate governance on corporate performance in moral hazard circumstances.
Accounting and Corporate Governance Researches,
4(2), 91-110.
sanad.iau.ir/977500 [In Persian].
Nassirzadeh, F., & Pouryousof, A. (2023). Earnings Management and Managers' Disclosure Tone Inconsistency: The Moderating Role of Manager Myopia.
Journal of Accounting Knowledge,
14(2), 101-115.
https://jak.uk.ac.ir/article_3756.html?lang=en [In Persian].
Naue, T. F., Anastasia, Y., Harjanto, F. H. P., & Novyarni, N. (2023). The effect of sales SG, profitability, and leverage on earnings management.
PERWIRA-Jurnal Pendidikan Kewirausahaan Indonesia,
6(1), 1-18.
https://doi.org/10.21632/perwira.6.1.1-18
Nguyen, T. L., Pham, X. D., & Phuong, H. T. L. (2025). CEO’s financial and accounting expertise on earning quality: The moderating role of audit quality.
WSB Journal of Business and Finance,
59(1), 81-92.
https://doi.org/10.2478/wsbjbf-2025-0007
Owolabi, S. A., & Omotilewa, O. O. (2020). Public trust and financial reporting gap: Evidence from underlined ethical issues.
International Journal of Research Publication,
56(1), 98-112.
10.47119/720201315
Park, Y., & Chen, K. H. (2006). The effect of accounting conservatism and life-cycle stages on firm valuation.
Journal of Applied Business Research (JABR),
22(3).
https://doi.org/10.19030/jabr.v22i3.1428
Parwati, T. A., Wahyudi, R., Suryadi, D., & Viona, R. (2025). Moral hazard, aristotle's virtue ethics and accounting education in the preparation of corporate financial reports: Systematic literature review.
UPI YPTK Journal of Business and Economics,
10(1), 21-26.
http://dx.doi.org/10.35134/jbe.v10i1.298
Peleh, M., Izadinia, N., & Amiri, H. (2020). The effect of tone in board's activity reports on future performance based on signaling and opportunistic approach.
Journal of Value & Behavioral Accounting,
4(8), 1-31.
https://aapc.khu.ac.ir/article-1-571-fa.html [In Persian].
Poretti, C., Jérôme, T., & Heo, C. Y. (2023). Business strategies and financial reporting complexity in hospitality firms.
International Journal of Hospitality Management,
110, 103429.
10.1016/j.ijhm.2023.103429
Pourkarim, M., Jabbarzadeh Kangarlouei, S., Bahri Sales, J., & Galavandi, H. (2020). The impact of corporate governance on tone of financial reporting.
Biannual Journal of Value and Behavioral Accounting,
4(8), 33-62.
https://aapc.khu.ac.ir/article-1-571-fa.html [In Persian].
Pouryousof, A., Nassirzadeh, F., & Saghafi, M. (2024). Discovered audit distortions and managers' reporting tone: the mediating role of financial reporting quality.
Audit Knowledge,
23(93), 245-273.
danesh.dmk.ir/article-1-3075-fa.html [In Persian].
Quick, R., & Sayar, S. (2024). The effect of tone, signature, and visual elements in compliance management systems disclosures on financial analysts’ decisions.
Journal of International Accounting, Auditing and Taxation,
55, 100619.
https://doi.org/10.1016/j.intaccaudtax.2024.100619
Rapina, R., Carolina, Y., Joni, J., & Ridwan, R. (2023). Accounting information system quality's effect on accounting information quality.
International Journal of Entrepreneurship, Business and Creative Economy,
3(2), 122.
https://doi.org/10.31098/ijebce.v3i2.1491
Rashidi, M. (2023). Investigating the effect of accounting information quality on debt concentration with the moderating role of financial constraints and managerial risk-taking.
Accounting and Auditing Reviews,
30(3), 432-450.
https://acctgrev.ut.ac.ir/article_95202.html [In Persian].
Rotaru, D. (2022). The impact of the quality characteristics of the financial-accounting information on financial control and decision-making.
30 Years of Economic Reforms in the Republic of Moldova: Economic Progress via Innovation and Competitiveness, 3,
182-188.
http://dx.doi.org/10.53486/9789975155663.21
Saeedi, F., Salehi, M., & Yaghoubi, N. M. (2023). The relationship between intellectual capital and audit report readability and audit report tone.
Journal of Economic and Administrative Sciences.
10.1108/JEAS-05-2023-0136
Saghafi, M., Pouryousof, A., & Dastgerdi, F. (2025). Heterogeneity of managerial knowledge and the tone of explanatory reports: The mediating role of earnings management.
Empirical Studies in Financial Accounting,
22(86), 177-220.
https://qjma.atu.ac.ir/article_18582.html [In Persian].
Samarakoon, S. M. R. K., Pradhan, R. P., Rajapakse, R. P. C. R., & Sahoo, P. (2025). From complexity to clarity: unraveling the determinants of annual report readability and tone in an emerging market.
Quality & Quantity, 1-32.
https://doi.org/10.1007/s11135-025-02155-1
San-Jose, L., Gonzalo, J. F., & Ruiz-Roqueni, M. (2022). The management of moral hazard through the implementation of a Moral Compliance Model (MCM).
European Research on Management and Business Economics,
28(1), 100182.
https://doi.org/10.1016/j.iedeen.2021.100182
Tehrani, R., & Hesarzadeh, R. (2009). The effect of free cash flow and financing constraints on over-investment and under-investment.
Accounting and Auditing Research,
1(3), 50-67.
iaaaar.com/article_105195.html [In Persian].
Thanh Dong, N., Thi Mien Thuy, C., Khuong, N. V., & Le, A. H. T. (2025). Annual report readability and financial reporting quality: the moderating role of information asymmetry.
International Journal of Accounting & Information Management,
33(1), 241-261.
https://doi.org/10.1108/IJAIM-06-2024-0192
Tohidloo, M., Bayat, A., Mohammadi, A., & Rostami, V. (2024). The impact of managers' moral bias on the divergence of investor behavior: emphasizing the moderating role of comparability and readability in financial reports.
Studies of Ethics and Behavior in Accounting and Auditing,
3(4), 29-66.
sanad.iau.ir/1103785 [In Persian].
Varahrami, V., & Mohammadi, P. (2020). Effects of collaboration period of chief executive officer and internal audit director on financial reporting complexity.
Empirical Research in Accounting,
10(3), 213-234.
https://jera.alzahra.ac.ir/article_4870.html?lang=fa [In Persian].
Wijaya, E. C., & Imelda, E. (2022). Pengaruh financial reporting quality, debt maturity, ceo career concerns terhadap investment efficiency.
Jurnal Paradigma Akuntansi,
4(3), 1141-1150.
10.24912/jpa.v4i3.19749
Yan, S., Choi, A., Jung, H. R., & Lee, J. (2024). Asymmetric tone in management discussion and analysis and its impact: Evidence from the Chinese stock market.
Abacus,
60(3), 578-606.
https://doi.org/10.1111/abac.12320
Zhang, L., & Li, B. (2022). Mutual supervision or conspiracy? The incentive effect of multiple large shareholders on audit quality requirements.
International Review of Financial Analysis,
83, 102274.
10.1016/j.irfa.102274