Abbott, W. F. & Monsen, R. J. (1979). On the measurement of Corporate Social Responsibility: Self-Reported Disclosure as a Method of Measuring Corporate Social Involvement. Academy of Management Journal, 22(3): 501-515.
Al-Akra, M. & Jahangir Ali, M. (2012). The value relevance of corporate voluntary disclosure in the Middle-East: The case of Jordan. Journal of Accounting and Public Policy, 31(5): 533–549.
Alfaraih, M. & Alanezi, F. (2011). The usefulness of earnings and book value for equity valuation to Kuwait stock exchange participants. International Business & Economics Research Journal, 10(1): 73-89.
Alfaraih, M. & Alanezi, F. (2011). Dose voluntary disclosure level affect the value relevance of accounting information? Accounting & taxation, 3(2): 65-84.
Ball, R. & Brown, P. (1968). An empirical evaluation of accounting income numbers. Journal of Accounting Research, 6(2):159-178.
Banghøj, J. & Plenborg, T. (2008). Value relevance of voluntary disclosure in the annual report. Journal of Accounting and Finance, 48 (2): 159–180.
Bashirimanesh, N. & Rahmani, A. (2015). Design and explanations of voluntary disclosure model. Thesis of Doctor of Philosophy, Tehran, University Alzahra.
Binh, T.Q. (2012). Voluntary Disclosure Information in the Annual Reports of Non -Financial Listed Companies: The Case of Vietnam. Journal of Applied Economics and Business Research (JAEBR), 2(2): 69-90.
Botosan, C.A. (1997). Disclosure Level and the Cost of Equity Capital. The Accounting Review, 72(3): 323-349.
Collins, D. W., Kothari, S., Shanken, J. & Sloan, R. (1994). Lack of timeliness versusnoise as explanations for low contemporaneous return–earnings association. Journal of Accounting and Economics, 18(3): 289–324.
Cooke, T.E. (1989). Voluntary corporate disclosure by Swedish companies. International Financial Management and Accounting, 1(2): 171-195.
Easton, P. D. & Harris, T. S. (1991). "Earnings as an Explanatory Variable for Returns. Journal of Accounting Research , 29(1): 19-37.
Feltham, G. & Ohlson, J.A. (1995). Valuation and Clean Surplus Accounting for Operating and Financial Activities. Contemporary Accounting Research 11(2): 689- 731.
Gelb, D. S. & Zarowin, P. (2002). Corporate disclosure policy and the in formativeness of stock prices. Review of Accounting Studies, 7 (1): 33–52.
Guthrie, J. & Matthews, M. R. (1985). Corporate social accounting in Australia. In: E, P. L. (ed.) Research in corporate social performance and policy. 7(1): 251-277
Guthrie, J., Boedker, C. (2006). Perspectives on "new" models of business reporting: A reflective note. Accounting Auditing and Accountability Journal, 19 (6): 785 - 792,
Haniffa, R. M. & Cooke, T. E. (2002). Culture, Corporate Governance and Disclosure in Malaysian Corporations. Abacus, 38(3): 317-349.
Hassan Giorgioni, G. & Romilly, P. (2006). The Extent of Accounting Disclosure and its Determinants in an Emerging Capital Market: the Case of Egypt International. Journal of Accounting, Auditing and Performance Evaluation, 3(1): 41-67.
Hassan, O., Romilly, P., Giorgioni, G. & Power, D. (2009). The value relevance of disclosure: Evidence from the emerging capital market of Egypt. The International Journal of Accounting, 44(1): 79–102.
Holthausen, R.W. & Watts, R.L. (2001). The relevance of the value relevance literature for financial accounting standard setting. Journal of Accounting and Economics, 31 (1–3): 3–75.
Hussainey, K., and Walker, M. (2009). The effects of voluntary disclosure and dividend propensity on prices leading earnings. Accounting and Business Research, 39 (1): 37-55.
Khodamipour, A. & Mahroomi, R. (2012). Effect of voluntary disclosure on value relevance of earnings per share. Journal of Management Accounting, 14(3): 1-12. (in Persian)
Lee, S. & Xiao, Q. (2011). An examination of the curvilinear relationship between capital intensity and firm performance for publicly traded US hotels and restaurants. International Journal of Contemporary Hospitality Management, 23 (6): 862- 880.
Li, F. (2010). The Information Content of Forward-Looking Statements. in Corporate Filings-A Na¨ıve Bayesian Machine Learning Approach. Journal of Accounting Research, 48 (5):1049-1102
Luo, S., Courtenay, S. & Hossain, M. (2006). The effect of voluntary disclosure, ownership structure and proprietary cost on the return–future earnings relation. Pacific-Basin Finance Journal, 14(5
Mahdavi, G., Behpour, S. & kazemnezhad
, F. (2014). Exploring the Relationship between Disclosure Quality and the Performance of Tehran Stock Exchange Companies Using a Simultaneous Equations System. The Iranian accounting and auditing review
, 21(3): 371-386. (in Persian
, M. & Alikhani
, R. (2014). Social Responsibility Disclosure and Corporate Governance. The Iranian accounting and auditing review,
21(3): 329-348. (in Persian
Mashaykhi, B., Seyyed
i, S.J & Zargaran Yazd
, H. (2014). The effective factors on disclosure of intellectual capital in listed companies in Tehran stock exchange. The Iranian accounting and auditing review,
Moumen, N., Othman, H.B. & Hussainey, K. (2015). The Value Relevance of Risk Disclosure in Annual Reports: Evidence from MENA Emerging Markets. Research in International Business and Finance, 34(3): 96-112.
Ohlson, J. A. (1995). Earnings, book values, and dividends in equity valuation. Contemporary Accounting Research, 11(2): 661- 687.
Pourheydari, A. & Arababadi, R. (2014). The Impact of Stock Price Changes on Voluntary Disclosure in Firms Listed in Tehran Stock Exchange (TSE). The Iranian accounting and auditing review, 21(1): 39-56. (in Persian)
Pourheydari, A. & Hosseinpour, H. (2012). The Relationship between mandatory and voluntary disclosure and stock value. Journal of Financial Management and Accounting Perspective, 2(5): 9-28. (in Persian)
Rahimi Esfeh-Salari, D. & Zareai, S. (2013). The effect of changes of voluntary disclosur in the value of the company's. The first national conference of accounting and management, Shiraz, Institute of International Education and Research Kharazmi, 2013/16/9. (in Persian)
Samudhram, A., Stewart, E., Wickramanayake, J. & Sinnakkannu, J. (2014). Value relevance of human capital based disclosures: Moderating effects of labor productivity, investor sentiment, analyst coverage and audit quality. Advances in Accounting, incorporating Advances in International Accounting, 30(2): 338–353.
Vafaei, A., Taylor, D. & Ahmed, K. (2011). The value relevance of intellectual capital disclosures. Journal of Intellectual Capital, 12 (3): 407-429.
Valipour, H., Talebnia, G. & Ahmadi, R. (2014) .Effects of voluntary disclosure on the value relevance of accounting information value in listed companies in Tehran Stock Exchange. Journal of knowledge of management Accounting and auditing, 7(21): 71-81. (in Persian)
Wang, Z., Al-Akra, M. & Jahangir Ali, M. (2013). Value relevance of voluntary disclosure and the global financial crisis: evidence from China. Managerial Auditing Journal, 28 (5): 444-468.
Wang, M. & Hussainey, K. (2013). Voluntary forward-looking statements driven by corporate governance and their value relevance. J. Account. Public Policy, 32(2): 26-49.