بررسی رابطه همزمان سطح افشای اطلاعات آینده‌نگر با سودآوری و ارزش شرکت در گزارش‌های سالانه با استفاده از سیستم معادلات همزمان

Aghaie Motealeghi, N., Alikhani, R., Maranjory, M., & Samadi Largani, M. (2023). Explanation of the quantitative and qualitative dimensions of forward-looking information disclosure in the annual reports of companies in Iran. Iranian Management Accounting Association, 12(46), 459-472. https://www.jmaak.ir/article_21554.html

Aljifri, K., Hussainey, K., & Oyelere, P. (2013). The determinants of forward-looking disclosure: A corporate governance perspective. Corporate Ownership and Control, 10(2), 8-19. https://doi.org/10.22495/cocv10i2art1

Choi, A., Kristian, J., Joseph, C., & Voon, B. H. (2022). Determinants of Forward-Looking Information Disclosure by Top Malaysian Companies within a Resource-Based View Framework. Management & Accounting Review, 21(3). https://mar.uitm.edu.my/images/Vol-21-3/01.pdf

Eyshi Ravandi, M., Moeinaddin, M., Taftiyan, A., & Rostami Bashmani, M. (2024). Investigating the Impact of Investor Sentiment and Liquidity on Stock Returns of the Iranian Stock Exchange. Dynamic Management and Business Analysis, 3(1), 40-52. https://doi.org/10.61838/dmbaj.3.1.3

Fallahzadeh, A. A., Taftiyan, A., & Heirany, F. (2019). Relationship between information disclosure with the stock price synchronicity and crash risk of falling stock prices within simultaneous equations system. Journal of Accounting Knowledge, 10(36), 169-194. https://jak.uk.ac.ir/article_2268.html

Fotouhi Khankahdani, M., Taftiyan, A., & Nazemi Ardakani, M. (2022). Developing a Forward-Looking information (FLI) Disclosure Pattern with a Grounded Theory-Based Approach. Journal of Management Accounting and Auditing Knowledge, 11(41), 129-144. https://www.jmaak.ir/article_17613.html

Hassanein, A., Zalata, A., & Hussainey, K. (2019). Do forward-looking narratives affect investors' valuation of UK FTSE all-shares firms? Review of Quantitative Finance and Accounting, 52, 493-519. https://doi.org/10.1007/s11156-018-0717-6

Kaffashpour Yazdi, M., Taftiyan, A., & Moeinadin, M. (2021). The Effects of Information Symmetry on the Relationship between Internal Information Quality and Systematic Risk Using Static and Dynamic Approaches. Financial Management Strategy, 9(3), 141-160. https://jfm.alzahra.ac.ir/article_4970.html

Kaffashpour, Y. M., Taftiyan, A., & Moeinaddin, M. (2019). Investigating the effect of information environment on the relationship between management forecast error and idiosyncratic risk in companies accepted in Tehran stock exchange. Management accounting, 12(41), 151-169. https://sanad.iau.ir/fa/Article/816784?FullText=FullText

Karismatulloh, R. A., & Puspawati, D. (2024). Forward looking information disclosure: aspek corporate attribute. Journal of Social and Economics Research, 6(1), 1796-1810. https://doi.org/10.54783/jser.v6i1.459

Kılıç, M., & Kuzey, C. (2018). Determinants of forward-looking disclosures in integrated reporting. Managerial Auditing Journal, 33(1), 115-144. https://doi.org/10.1108/MAJ-12-2016-1498

Li, C., Yan, Y., Liu, X., Wan, S., Xu, Y., & Lin, H. (2023). Forward looking statement, investor sentiment and stock liquidity. Heliyon, 9(4). https://doi.org/10.1016/j.heliyon.2023.e15329

Mansuri Mohammad Abadi, F., Taftiyan, A., & Moeinadin, M. (2024). Developing Pattern of Forward-Looking Risk Disclosure in Annual Reports with the Phenomenological Approach and Attride-Stirling Theme Analysis. Financial Accounting Knowledge, 11(2), 89-113. https://jfak.journals.ikiu.ac.ir/article_3432.html

Masoudian, S. M. R., Ahadi Sarkani, U., Mahmoodi, M., & Ghavidel, S. (2023). Disclosure of forward-looking information on stock price response using the Savara method: including the emphasis on Management discussion and analysis (MD&A) reports. Journal of Management Accounting and Auditing Knowledge, 12(45), 135-148. https://www.jmaak.ir/article_21463.html

Puspayanti, W., & Puspawati, D. (2024). Forward looking information disclosure: aspek tata kelola perusahaan. Journal of Social and Economics Research, 6(1), 810-824. https://doi.org/10.54783/jser.v6i1.454

Rahmani, N. A. B., Maksum, A., Fachrudin, K. A., & Silalahi, A. S. (2020). Analysis of the Effect of Profitability on General Corporate Information and Forward-looking Information and its impact on the Company's Share Prices listed on the Indonesia Stock Exchange. International Journal of Accounting & Finance in Asia Pacific (IJAFAP), 3(3), 32-38. https://doi.org/10.32535/ijafap.v3i3.950

Taftiyan, A., & Bazrafshan Poor, R. (2023). Firm's Financial Risk and Risk Sentiment in Annual Reports: Evidence from Companies Listed in the Tehran Stock Exchange Using a Static-and-Dynamic Approach. Journal of Asset Management and Financing, 11(1), 121-142. https://amf.ui.ac.ir/article_27627.html

Taftiyan, A., Mansuri Mohammad Abadi, F., & Abdollahi Asad Abaadi, A. (2023). The economic consequence of Risk Sentiment in annual reports using dynamic models. Empirical Studies in Financial Accounting, 19(76), 161-187. https://qjma.atu.ac.ir/article_15528.html

Taftiyan, A., Mansuri Mohammad Abadi, F., & Hassanzadeh Nafouti, M. (2025). Investigating Managers' Motivations in Changing Forward-Looking Information Disclosure Using Static and Dynamic Models. Journal of Financial Accounting, 16(61), 60-84. https://civilica.com/doc/2306137/

Taftiyan, A., Noormohamadi, F., & Mansuri Mohamad Abadi, F. (2023). The Effect of Management Interpretative Report Regulations on the Simultaneous Relationship between the Company's Market Value and Risk Sentiment in Annual Reports Using the System of Simultaneous Equations. Applied Research in Financial Reporting, 11(2), 33-65. https://www.arfr.ir/article_168394.html