Abde tabrizi, H. (2002). The theoretical framework of accounting: Proceedings. Tehran Pishbord, Iranian Institute of Certified Accountants (In Persian).
Ahmed, A. S. , Neel, M. , & Wang, D. (2013b). Does mandatory adoption of IFRS improve accounting quality? Preliminary evidence. Contemporary Accounting Research, 30 (4) , 1344–1372.
Ahmed, K. , Chalmers, K. , & Khlif, H. (2013a). A meta-analysis of IFRS adoption effects. The International Journal of Accounting, 48, 173–217.
Ardestani, M. (2007). The relationship between financial reporting quality and ownership costs. MA Thesis. Allameh Tabatabaei University (In Persian).
Armstrong, C. S. , Barth, M. E. , Jagolinzer, A. , & Riedl, E. (2010a). Market reaction to the adoption of IFRS in Europe. The Accounting Review, 85 (1) , 31–61.
Baghoomian, R. , & Javadi, N. (2015). Harmonization of standards in countries and reasons for not using parts of standards. Auditing, 80 (In Persian).
Ball, R. (2006). International Financial Reporting Standards (IFRS): pros and cons for investors. Accounting and business research, 36 (sup1) , 5-27.
Ball, R. , Li, X. , & Shivakumar, L. (2015). Contractibility and transparency of financial statement information prepared under IFRS: Evidence from debt contracts around IFRS adoption. Journal of Accounting Research, 53 (5) , 915–963.
Barth, M. E. , & Israel, D. (2013). Disentangling mandatory IFRS reporting and changes in enforcement. Journal of Accounting and Economics, 56, 178–188.
Barth, M. E. , Landsman, W. R. , & Lang, M. (2008). International accounting standards and accounting quality. Journal of Accounting Research, 467–498.
Beneish, M. D. , Miller, B. P. , & Yohn, T. L. (2014). Macroeconomic evidence on the impact of mandatory IFRS adoption on equity and debt markets. Journal of Accounting and Public Policy, 34 (1) , 1–27.
Benston, G. J. (2006). Fair-value accounting: A cautionary tale from Enron. Journal of Accounting and Public Policy, 25 (4) , 465-484.
Beuselinck, C. , Joos, P. , Khurana, I. K. , & Van der Meulen, S. (2009). Mandatory IFRS reporting and stock price informativeness.
Bhat, G. , Callen, J. L. , & Segal, D. (2014). Credit risk and IFRS: The case of credit default swaps. Journal of Accounting, Auditing and Finance, 29 (2) , 129–162.
Biddle, G. C. , Hilary, G. , & Verdi, R. S. (2009). How does financial reporting quality relate to investment efficiency?. Journal of accounting and economics, 48 (2) , 112-131.
Bilinksi, P. , Lyssimachou, D. , & Walker, M. (2013). Target price accuracy: International evidence. The Accounting Review, 88 (3) , 825–851.
Brochet, F. , Jagolinzer, A. D. , & Riedl, E. J. (2013). Mandatory IFRS adoption and financial statement comparability. Contemporary Accounting Research, 30 (4) , 1373–1400.
Bushman, R. M. , & Smith, A. J. (2001). Financial accounting information and corporate governance. Journal of accounting andEconomics, 32 (1) , 237-333.
Byard, D. , Li, Y. , & Yu, Y. (2011). The effect of mandatory IFRS adoption on financial analysts’ information environment. Journal of Accounting Research, 49 (1) , 69–96.
Cascino, S. , & Gassen, J. (2012). Comparability effects of mandatory IFRS adoption (No. 2012-009). SFB 649 discussion paper.
Christensen, H. B. , Lee, E. , & Walker, M. (2009). Do IFRS reconciliations convey information? The effect of debt contracting. Journal of Accounting Research, 47 (5) , 1167-1199.
Dang-Duc, S. (2011). Compliance with accounting standards by SMEs in transitional economies: evidence from Vietnam. Journal of Applied Accounting Research, 12 (2) , 96-107.
Daske, H. , Hail, L. , Leuz, C. , & Verdi, R. (2008). Mandatory IFRS reporting around the world: Early
evidence on the economic consequences. Journal of Accounting Research, 46 (5) , 1085–1142.
Fearnley, S. , & Hines, T. (2007). How IFRS has destabilised financial reporting for UK non-listed entities. Journal of financial regulation and compliance, 15 (4) , 394-408.
Foroughi, D. , & Ashrafi, M. (2010). International Accounting Standards: Opportunities and Challenges. Official Accountant, 99 (In Persian).
Fox, A. , Hannah, G. , Helliar, C. , & Veneziani, M. (2013). The costs and benefits of IFRS implementation in the UK and Italy. Journal of Applied Accounting Research, 14 (1) , 86–101.
Gallhofer, S. , & Haslam, J. (2006). The accounting–globalisation interrelation: An overview with some reflections on the neglected dimension of emancipatory potentiality. Critical Perspectives on Accounting, 17 (7) , 903-934.
Hail, L. , Leuz, C. , & Wysocki, P. (2010). Global accounting convergence and the potential adoption of IFRS by the US (Part I): Conceptual underpinnings and economic analysis. Accounting Horizons, 24 (3) , 355-394.
Hallstrom, K. T. (2004). Organizing international standardization: ISO and the IASC in quest of authority.
He, X. , Wong, T. J. , & Young, D. (2012). Challenges for implementation of fair-value accounting in emerging markets: Evidence from China. Contemporary Accounting Research, 29 (2) , 538–562.
Hoarau, C. (2006). Convergence IFRS-US GAAP: vers une hybridation des modes de normalisation?. Revue sciences de gestion, 54 (1) , 39-51.
Hoogendoorn, M. (2006). International accounting regulation and IFRS implementation in Europe and beyond–experiences with first-time adoption in Europe. Accounting in Europe, 3 (1) , 23-26.
Horton, J. , Serafeim, G. , & Serafeim, I. (2013). Does mandatory IFRS adoption improve the information environment? Contemporary Accounting Research, 30 (1) , 388–423.
Hosseini, S. A. (2007). The advantage of favorable and transparent financial reporting for the capital market. Fars News (In Persian).
Hsu, A. W. -H. , & Pourjalali, H. (2015). The impact of IAS No. 27 on the market’s ability to anticipate future earnings. Contemporary Accounting Research, 32 (2) , 789–813.
IFRS (2016). International Financial Reporting Standards Guide. Translated by Pouria Nasab, A. , Vafadar, A. , & Taghi Nastaj, Gh. (In Persian).
Jarolim, N. , & Oppinger, C. (2012). Fair value accounting in times of financial crisis. Journal of Finance and Risk Perspectives, 1 (1) , 67–90.
Joos, P. M. , & Leung, E. (2013). Investor perceptions of potential IFRS adoption in the United States. The Accounting Review, 88 (2) , 577–609.
Kavyani, M. (2015). Comprehensive review of International Financial Reporting Standards. Auditing, 80 (In Persian).
Lambert, R. , Leuz, C. , & Verrecchia, R. E. (2007). Accounting information, disclosure, and the cost of capital. Journal of accounting research, 45 (2) , 385-420.
Li, J. , & Harrison, J. R. (2008). Corporate governance and national culture: a multi-country study. Corporate Governance: The international journal of business in society, 8 (5) , 607-621.
Maham, K. , Heidarpoor, F. , & Aghaei, G. A. (2011). Examining the Benefits and Disadvantages of Adopting International Financial Reporting Standards as Iran's Accounting Standards. Empirical Accounting Research, 1 (3) , 87-105 (In Persian).
Modares, A. & Hesarzadeh, R. (2008). Financial reporting quality and investment efficiency. Quarterly Journal of the Stock Exchange, 1 (2) , 85-116.
Mohamadi, A. G. , Pour khaleghi, M. D. , Estaji, A. , & Saeidi, G. A. (2011). Actual and potential power of word-building in Persian language. Literature and language, 30, 299-281 (In Persian).
Mokhtari, M. (2015). The Influence of International Financial Reporting Standards in Iran on increasing the efficiency of the tax system from the perspective of accounting and tax professionals in South Khorasan. MA Thesis. University of Sistan and Baluchitan (In Persian).
Morris, R. D. , Gray, S. J. , Pickering, J. , & Aisbitt, S. (2013). Preparers' perceptions of the costs and benefits of IFRS: Evidence from Australia's implementation experience. Accounting Horizons, 28 (1) , 143-173.
Nikoomaram, H. , & Banimahd, B. (2006). Globalization of accounting standards, the requirements and conflicts. Accountant, 13 (In Persian).
Pacter, P. (2014). IFRS as global standards: a pocket guide. IFRS Foundation.
Penman, S. H. (2007). Financial reporting quality: is fair value a plus or a minus?. Accounting and business research, 37 (sup1) , 33-44.
Perera, H. , Cummings, L. , & Chua, F. (2012). Cultural relativity of accounting professionalism: evidence from New Zealand and Samoa. Advances in Accounting, 28 (1) , 138-146.
Peyvandi, M. , Bahrami, N. A. , & Shahi, A. (2015). The Importance and Nature of International Financial Reporting Standards and its Impact on Financial Reporting and Accounting Quality. Auditing, 80 (In Persian).
Rahimian, N. , Mojedi O. M. , & Maleki, A. (2015). The necessity of applying the international financial reporting standards in Iran and its positive aspects. Auditing, 80 (In Persian).
Rahmani, A. , & Alipour, Sh. (2011). Perspective of the Iranian Accounting Society in accepting International Standards of Iran. Official Accountant, 14 (In Persian).
Renders, A. , & Gaeremynck, A. (2007). The impact of legal and voluntary investor protection on the early adoption of International Financial Reporting Standards (IFRS). De Economist, 155 (1) , 49-72.
Salter, S. B. , & Lewis, P. A. (2011). Shades of Gray: An empirical examination of Gray's model of culture and income measurement practices using 20-F data. Advances in Accounting, 27 (1) , 132-142.
Scott, W. (2009). Theory of Financial Accounting (Volume II) , translated by Ali Parsian, Tehran: Terme Publishing (In Persian).
Shabahangh, R. (2008). Accounting Theory (Volume I). Tehran: Auditing organization (In Persian).
Shima, K. M. , & Gordon, E. A. (2011). IFRS and the regulatory environment: The case of U. S. investor allocation choice. Journal of Accounting and Public Policy, 30 (5) , 481–500.
Shivakumar, L. (2013). The role of financial reporting in debt contracting and in stewardship. Accounting and Business Research, 43 (4) , 362–383.
Soderstrom, N. S. , & Sun, K. J. (2007). IFRS adoption and accounting quality: a review. European Accounting Review, 16 (4) , 675-702.
Tehrani, R. , & Noorbakhsh, A. (2006). Investment management. Tehran: Publishing Nashr-e Neghahe Danesh (In Persian).
Tweedie, D. (2006). Prepared statement of Sir David Tweedie, Chairman of the International Accounting Standards Board before the Economic and Monetary Affairs Committee of the European Parliament.
Walker, M. (2010). Accounting for varieties of capitalism: The case against a single set of global accounting standards. The British Accounting Review, 42 (3) , 137-152.
Zhang, J. (2008). The contracting benefits of accounting conservatism to lenders and borrowers. Journal of Accounting and Economics, 45 (1) , 27–54.