حساس یگانه، یحیی؛ ابراهیمی، ابراهیم (1389). پایندگی و حاکمیت شرکتی، مجله حسابدار، 19 (6): 91-82
حمیدیان، محسن و ناطقی رستمی، زینب و شفیعی، مهرداد (1401). بررسی تاثیر عدم اطمینان محیطی بر میزان گزارشگری پایداری شرکت، مجله چشم انداز حسابداری و مدیریت، 5 (74)، 60-71
دلیری، جواد؛ رضایی، فرزین؛ محمدی نوده، فاضل. (1399). بررسی تاثیرگذاری کوته بینی مدیران بر مولفههای اجتماعی-اقتصادی گزارش عملکرد پایداری. دانش حسابداری و حسابرسی مدیریت. 9 (36)، 19-40.
شاه ویسی، فرهاد؛ مرجانیان، یزدان؛ ایوانی، فرزاد؛ خانزادی، آزاد (1399). بررسی اثر اخبار پیش بینی سود میدریت بر قابلیت پیش بینی سود و اختلالات افشاء، فصلنامه علمی-مطالعات تجربی حسابداری مالی، 17 (66): 87-122
عین آبادی، جواد؛ علی حسن زاده، ابراهیم. (1403). بررسی تاثیر اجزای سرمایه فکری بر گزارشگری پایداری. نشریه علمی رویکردهای پژوهشی نوین مدیریت و حسابداری، 8 (28): 2476-2502
فخاری، حسین؛ ملکیان، اسفندیار؛ جفایی رهنی، منیر (1396) تبیین و رتبه بندی مولفه ها و شاخص گزارشگری زیست محیطی، اجتماعی و راهبری شرکتی به روش تحلیل سلسله مراتبی در شرکتهای پذیرفته شده در بورس اوراق بهادار. حسابداری ارزشی و رفتاری (، 6)1 ، .953-987
گنجی، سارا (1391). پایداری شرکتی مفهومی ناشناخته بازار سرمایه کشور، ماهنامه بورس، شماره بهمن ماه: 39-36
مرجانیان، یزدان؛ شاه ویسی، فرهاد؛ ایوانی، فرزاد؛ خانزادی، آزاد. (1399). بررسی اثر اخبار پیش بینی سود مدیریت بر قابلیت پیش بینی سود و اختلالات افشاء. مطالعات تجربی حسابداری مالی، 17 (66)، 87-12.
مهرانی، ساسان؛ کرمی، غلامرضا؛ سیدحسینی، سیدمصطفی؛ جهرومی، مهتاب (1394). تئوری حسابداری، تهران، انتشارات نگاه دانش.
نیکبخت، محمدرضا؛ قاسمی، علی؛ ایمانی برندق، محمد (1399). تأثیر خطای پیشبینی سود مدیریت بر پایداری اجزای نقدی و تعهدی سود و ارزشیابی بیش از حد سهام. پژوهش های حسابداری مالی و حسابرسی.
Ball, R., Jayaraman, S., & Shivakumar, L. (2012). Audited financial reporting and voluntary disclosure as complements: A test of the confirmation hypothesis. Journal of Accounting and Economics, 53, 136–166. https://doi.org/10.1016/j.jacceco.2011.11.005
Beyer, A., Cohen, D. A., Lys, T. Z., & Walther, B. R. (2010). The financial reporting environment: Review of the recent literature. Journal of Accounting and Economics, 50, 296–343. https://doi.org/10.1016/j.jacceco.2010.10.003
Bozanic, Z., Roulstone, D. T., & Van Buskirk, A. V. (2018). Management earnings forecasts and other forward-looking statements. Journal of Accounting and Economics, 65, 1–20. https://doi.org/10.1016/j.jacceco.2017.11.008
Chapman, K. L., Reiter, N., White, H. D., & Williams, C. D. (2019). Information overload and disclosure smoothing. Review of Accounting Studies, 24, 1486–1522.
Chen, S., Matsumoto, D., & Rajgopal, S. (2011). Is silence golden? An empirical analysis of firms that stop giving quarterly earnings guidance. Journal of Accounting and Economics, 51, 134–150. https://doi.org/10.1016/j.jacceco.2010.10.006
Cheng, M., Subramanyam, K. R., & Zhang, Y. (2015). Earnings guidance and managerial myopia [Working paper]. Retrieved from https://www0.gsb.columbia.edu/mygsb/ faculty/research/pubfiles/3742/Zhang_earnings.pdf.
Coller, M., & Yohn, T. L. (1997). Management forecasts and information asymmetry: An examination of bid-ask spreads. Journal of Accounting Research, 35, 181–191. https://doi.org/10.2307/2491359
Cotter, J., Tuna, I., & Wysocki, P. D. (2006). Expectations management and beatable targets: How do analysts react to explicit public earnings guidance? Contemporary Accounting Research, 23, 593–624. https://doi.org/10.1506/FJ4D-04UN-68T7-R8CA
Dabney, D., Aguilar, M., & Levanon, G. (2015). Is short-term behavior jeopardizing the future prosperity of business? Retrieved from http://www.conferenceboard. org/short-termism.
Feng, M., & McVay, S. (2010). Analysts’ incentives to overweight management guidance when revising their short-term earnings forecasts. Accounting Review, 85, 1617–1646. https://doi.org/10.2308/accr.2010.85.5.1617
Fuller, J., & Jensen, M. C. (2002). Just say no to wall street: Putting a stop to the earnings game. Journal of Applied Corporate Finance, 14, 41–46. https://doi.org/ 10.1111/j.1745-6622.2002.tb00447.x
Gong, G., Li, L. Y., & Xie, H. (2009). The association between management earnings forecast errors and accruals, The Accounting Review, 84(2), 497-530
Graham, J. R., Harvey, C. R., & Rajgopal, S. (2005). The economic implications of corporate financial reporting. Journal of Accounting and Economics, 40, 3–73. https://doi.org/10.1016/j.jacceco.2005.01.002.
Grewal, J., Hauptmann, C., & Serafeim, G. (2021). Material sustainability information and stock price informativeness. Journal of Business Ethics, 171, 513–544. https://doi.org/10.1007/s10551-020-04451-2
He, J., Plumlee, M. A., & Wen, H. (2019). Voluntary disclosure, mandatory disclosure and the cost of capital. Journal of Business Finance and Accounting, 46, 307–335. https://doi.org/10.1111/jbfa.12368
Healy, P. M., Hutton, A. P., & Palepu, K. G. (1999). Stock performance and intermediation changes surrounding sustained increases in disclosure. Contemporary Accounting Research, 16, 485–520. https://doi.org/10.1111/j.1911-3846.1999.tb00592.x
Higgins, K. F. (2014). Disclosure effectiveness: Remarks before the American Bar association business law section spring meeting. Retrieved from https://www.sec.gov/ News/Speech/Detail/Speech/1370541479332.
Hongxun Liu, Zihan Zhang, (2023). The impact of managerial myopia on environmental, social and governance (ESG) engagement: Evidence from Chinese firms, Energy Economics,Volume 122, 2023, 106705, ISSN 0140-9883,https://doi.org/10.1016/j.eneco.2023.106705.
Hossain, M., Islam, M. T., Momin, M. A., Nahar, S., & Alam, M. S. (2019). Understanding communication of sustainability reporting: Application of symbolic convergence theory (SCT). Journal of Business Ethics, 160, 563–586. https://doi.org/10.1007/s10551-018-3874-6
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, 455–476. https://doi.org/10.1016/j.jaccpubpol.2016.06.001
Jing Jiao, K.(2021). Corporate sustainability performance and earnings continuity on the relationship between earnings quality and future cash flow, Accounting and Finance 59(2), 961–989.
KPMG. (2013). Beyond quarterly earnings: Is the company on track for long-term success? In Spring, 2013. Audit Committee Roundtable Report. Retrieved from http://www.kpmg.com.
Lawrence, K, & Sana, M. (2015), "Earnings Forecasts and Idiosyncratic Volatilities", International Review of Financial Analysis Vol. 41, PP. 107–123.
Leuz, C., & Verrecchia, R. E. (2000). The economic consequences of increased disclosure. Journal of Accounting Research, 38, 91–124. https://doi.org/10.2307/ 2672910
Ling Tuo, Zabihollah Rezaee, Lei Gao, (2024). Is there a tradeoff between management earnings forecasts and sustainability reporting? Global Finance Journal, Volume 59, 2024, 100908, ISSN 1044-0283, https://doi.org/10.1016/j.gfj.2023.100908.
Maslar, D. A., Serfling, M., & Shaikh, S. (2021). Economic downturns and the informativeness of management earnings forecasts. Journal of Accounting Research, 59, 1481–1520. https://doi.org/10.1111/1475-679X.12367
Michelon, G., Patten, D. M., & Romi, A. M. (2019). Creating legitimacy for sustainability assurance practices: Evidence from sustainability restatements. The EuropeanAccounting Review, 28, 395–422. https://doi.org/10.1080/09638180.2018.1469424
Ng, A. C., & Rezaee, Z. (2020). Business sustainability factors and stock price informativeness. Journal of Corporate Finance, 64, Article 101688. https://doi.org/ 10.1016/j.jcorpfin.2020.101688
Nidumolu, R. , Prahalad, C. K. , & Rangaswami M. R. (2009). Why sustainability is now the key driver of innovation. Harvard Business Review, September, 56- 64.
Payne J. L. (2008). The Influence of Audit Firm Specialization on Analysts’ Forecast Errors Auditing, A Journal of Practice &Theory; 27(2), 109-136.
Rezaee, Z., & Tuo, L. (2019). Are the quantity and quality of sustainability disclosures associated with the innate and discretionary earnings quality? Journal of Business Ethics, 155, 763–786. https://doi.org/10.1007/s10551-017-3546-y
Rita Wijayanti, Doddy Setiawan, (2023). The role of the board of directors and the sharia supervisory board on sustainability reports, Journal of Open Innovation: Technology, Market, and Complexity, Volume 9, Issue 3, 2023, 100083, ISSN 2199-8531, https://doi.org/10.1016/j.joitmc.2023.100083.
Securities and Exchange Commission (SEC). (2013). The path forward on disclosure. Retrieved from https://www.sec.gov/news/speech/spch101513mjw
Securities and Exchange Commission (SEC). (2018). Improving information for investors in the digital age. Retrieved from https://www.sec.gov/news/speech/speech-stein-102318.
Serafeim, G., & Yoon, A. (2023). Stock price reactions to ESG news: The role of ESG ratings and disagreement. Review of Accounting Studies, 28, 1500–1530. https:// doi.org/10.1007/s11142-022-09675-3
Simpson, A. (2008). Voluntary disclosure of advertising expenditures. Journal of Accounting, Auditing and Finance, 23, 403–436. https://doi.org/10.1177/ 0148558X0802300306
Tirole, J. (2001). Corporate governance. Econometrica, 69, 1–35. https://doi.org/10.1111/1468-0262.00177
Verrecchia, R. E. (1983). Discretionary disclosure. Journal of Accounting and Economics, 5, 179–194. https://doi.org/10.1016/0165-4101(83)90011-3.