Accounting Standards Committee. (2010). Accounting Standards. Tehran: Auditing Organization. (in Persian)
Ahmadpour, A. & Ahmadi, A. (2008). Using the Financial Information’s Qualitative Characteristics for Evaluating Earning Quality. Journal of the Accounting and Auditing Review, 15 (52): 3-16. (in Persian)
Ayers, B. & Freeman, R. (1997). Market Assessment of Industry and Firm Earnings Information. Journal of Accounting & Economics, 24 (2): 205-218.
Bahramfar, N. & Kardan, B. (2008). The Information Content of Financial Statements Accounting Numbers: A Model for Prediction of Earning. Journal of the Accounting and Auditing Review, 15 (52): 17-36. (in Persian)
Ball, R. & Brown, p. (1968). An Emprical Evaluation of Accounting Income Numbers. Journal of Accounting Research, 6(2): 159-178.
Barth, M. E., Landsman, W. R., Lang, M. H. & Williams, C. D. (2013). Effects on Comparability and Capital Market Benefits Of voluntary Adoption of IFRS By US Firms: Insights From Voluntary Adoption of IFRS by Non-US Firms. Working Paper
, Available at http://www.ssrn.com
Brochet, F., Jagolinzer, A. & Riedl, E. (2013). Mandatory IFRS Adoption and Financial Statement Comparability. Contemporary Accounting Research, 30(4): 1371–1400.
Campbell, J. & Yeung, P. E. (2013). Comparability, Investor Sophistication, and Contagion Effects. Financial Accounting and Reporting Section Midyear Meeting, San Diego, California, January 12, 2013.
Choi, J. H., Myers, L. A., Zang, Y. & Ziebart, D. (2011). Do Management EPS Forecasts Allow Returns to Reflect Future Earnings? Implications for The Continuation of Management’s Quarterly Earnings Guidance. Review of Accounting Studies, 16 (1): 143-182.
Choi, J.H., Choi, S., Myers, L.A. & Ziebart, D. (2013). Financial Statement Comparability and the Ability of Current Stock Returns to Reflect the Information in Future Earnings. Working Paper
, Available at http://www.ssrn.com
Collins, D.W., Kothari, S.P. & Rayburn, J.D. (1987). Firm Size and the Information Content of Prices with Respect to Earnings. Journal of Accounting and Economics, 9 (2): 111-138.
Collins, D.W., Kothari, S.P., Shanken, J. & G. Sloan, R. (1994). Lack of Timeliness and Noise As Explanations for The Low Contemporaneous Return-Earnings Association. Journal of Accounting & Economics, 18 (3): 289-324.
De Franco, G., Kothari, S.P. & Verdi, R.S. (2011). The Benefits of Financial Statement Comparability. Journal of Accounting Research, 49 (4): 895-931.
Durnev, A., Morck, R., Yeung, B., & Zarowin, P. (2003). Does Greater Firm-Specific Return Variation Mean More or Less Informed Stock Pricing? Journal of Accounting Research, 41 (5): 797-836.
Fernandes, N. & Ferreira, M.A. (2009). Insider Trading Laws and Stock Price Informativeness. Review of Financial Studies, 22 (5): 1845-1887.
Financial Accounting Standards Board (FASB). (1980). Statement of Financial Accounting Concepts No. 2: Qualitative Characteristics of Accounting Information.
Gelb, D.S. & Zarowin, P.A. (2002). Corporate Disclosure Policy and the Informativeness Of stock Prices. Review of Accounting Studies, 7 (1): 33-52.
Golarzi, G. & Zangouri, Z. (2013). The Relationship between Earnings Quality and Stock Return, Intermediation of Institutional Ownership in Enlisted Companies in Tehran Stock Exchange. Journal of the Accounting and Auditing Review, 20 (2): 65-86. (in Persian)
Haghighat, H. & Raigan, E. (2009). Investigating the Effect of Income Smoothing on Information Content of Current Earnings about Predicting Future Earnings. Journal of the Accounting and Auditing Review, 16 (54): 33-46.
Haw, I. M., Hu, B., Lee, J. J. & Wu, H. (2012). Investor Protection and Price Informativeness about Future Earnings: International Evidence. Review of Accounting Studies, 17 (2): 389-419.
IASB & FASB. (2008). Exposure Draft Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics and Constraints of Decision-Useful Financial Reporting Information
. Available at http://www.fasb.org
Kim, S., Kraft, P., & Ryan, S. G. (2013). Financial Statement Comparability and Credit Risk. Review of Accounting Studies, 18 (3): 783-823.
Kordestani, G. R. & Ashtab, A. (2010). Bubble Identification in Tehran's Stock Exchange: Evidence Based on Time-Varying Present Value Model. Journal of the Accounting and Auditing Review, 17 (2): 93-108. (in Persian)
Levin, A., Lin, CF. & Chu, J. (2002). Unit Root Tests in Panel Data: Asymptotic and Finite Sample Properties. Journal of Econometrics, 108 (1): 1-24.
Lundholm, R. J. & Myers, L. A. (2002). Bringing the Future Forward: The Effect of Disclosure on The Returns-Earnings Relation. Journal of Accounting Research, 40 (3): 809-839.
Mergenthaler, R.D., Chen, C.W., Collins, D.W. & Kravet, T. (2014). Financial Statement Comparability and the Efficiency of Acquisition Decisions. Financial Accounting and Reporting Section Midyear Meeting, Houston, Texas, January 10, 2014.
Orpurt, S. & Zang, Y. (2009). Do Direct Cash Flow Disclosures Help Predict Future Operating Cash Flows and Earnings? The Accounting Review, 84 (3): 893-935.
Piotroski, J. & Roulstone, D. (2004). The influence of analysts, institutional investors and insiders on the incorporation of market, industry and firm-specific information into stock prices. The Accounting Review, 79 (4): 1119-1152.
Pourheydari, O., Zarezade Karizi, M. S. & Taker, R. (2012). The Investigation Impact of audit Quality on Earnings Predictability from Investors Viewpoint. Journal of Accounting Knowledge and Management Auditing, 1 (4): 15-26. (in Persian)
Rahmani, A. & Ramsheh, N. (2014). Trade-off between Accrual-Based Earnings Management and Real Activities Manipulation. Journal of the Accounting and Auditing Review, 20 (4): 39-60. (in Persian)
Rahmani, A., Bashirimanesh, N. & Shahrokhi, S. (2012). Effects of Management Earnings Forecasts on Future Earnings Response Coefficient. Journal of Accounting Knowledge, 3 (10): 29-50. (in Persian)
Tucker, J. W. & Zarowin, P. A. (2006). Does Income Smoothing Improve Earnings Informativeness? The Accounting Review, 81 (1): 251-270.
Wang, C. (2014). Accounting Standards Harmonization and Financial Statement Comparability: Evidence from Transnational Information Transfer. Journal of Accounting Research, (In press).