تأثیر محافظه‌کاری حسابداری بر حساسیت سرمایه‌گذاری به جریان نقدی در شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران

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Biddle, G. C., Ma, M. L., & Song, F. M. (2022). Accounting conservatism and bankruptcy risk. Journal of Accounting, Auditing & Finance, 37(2), 295-323. https://doi.org/10.1177/0148558X20934244

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Dashti Kashti, S. S., & Gorji Zadeh, D. (2023). Examining Theories of Financial Transparency and Institutional Quality in the Banking Industry. Accounting and Management Perspectives, 6(80), 25-39. https://www.jamv.ir/article_174605.html

Jan Afzai, N., & Hosseini, M. (2015). Managerial Ownership and Accounting Conservatism. Quarterly Journal of Strategic Management Studies, 6(21), 109-124. https://www.smsjournal.ir/&url=http:/www.smsjournal.ir/article_88737.html

Khushkar, F., Emami, F., Sabzi, M. K., & Abadi, M. (2021). The Impact of Audit Quality on the Relationship Between Accounting Conservatism and the Value of Holding Cash. Scientific Journal of New Research Approaches in Management and Accounting, 5(19), 348-365. https://majournal.ir/index.php/ma/article/view/1116

Moradi, M., & Panahi, N. (2023). The Relationship Between Corporate Governance and Accounting Conservatism in Companies Listed on the Tehran Stock Exchange. New Research in Performance Evaluation, 2(3), 214-226. https://doi.org/10.22105/mrpe.2024.450771.1095

Nezami, M., Mirarab, S. A., Hemmati, H., & Khandan Alamdari, S. (2025). Presenting a Model for Assessing Investment Risk in Public-Private Partnership Projects. Journal of Accounting and Management Auditing Knowledge, 14(56), 249-261.

Norouzi, M., Qodrati Zavarim, A., Najari, A., & Bagheri, F. (2022). Examining the Relationship Between Short-Term and Long-Term Auditor Tenure and Accounting Conservatism. Accounting and Management Perspectives, 5(57), 132-145. https://www.jamv.ir/article_148650.html

Odorkor, B., Kaggwa, S., Uwaoma, P. U., Olanipekun, H. A., & Farayola, O. A. (2025). A review of U.S. management accounting evolution: Investigating shifts in tools and methodologies in light of national business dynamics. World Journal of Advanced Research and Reviews, 25(1). https://doi.org/10.30574/wjarr.2024.21.1.2722

Parkavosh, T., Abasian, I., & Mahmoudi, V. (2024). Sensitivity of Corporate Investment to Uncertainty and Cash Flow. Financial Research, 26(4), 963-993. https://doi.org/10.22059/frj.2025.383957.1007657

Qalamq, K. (2024). The Impact of Individual and Family Factors on Financial Literacy Among Investors in the Tehran Stock Exchange. Knowledge of Management Accounting and Auditing, 13(51), 309-321. https://www.jmaak.ir/article_22696.html?lang=fa

Saeidi, J., & Seraj, S. (2024). Economic Policy Uncertainty and Investment Sensitivity to Cash Flow. Scientific Journal of New Research Approaches in Management and Accounting, 8(29), 1104-1115. https://majournal.ir/index.php/ma/article/view/2742

Saghafi, A., & Parsapour, M. R. (2025). Investigating the impact of accounting data analysis using generative artificial intelligence on the quality of digital sustainability reporting considering the mediating role of green sustainability internal control systems. Financial Accounting Knowledge, 12(1), 1–31. https://doi.org/10.30479/jfak.2025.21533.3270

Sarhadi, E. (2025). Investigating the Impact of the Theory of Constraints on Reducing Normal and Abnormal Waste in Tire Manufacturing Companies. Quarterly Journal of Strategic Management Accounting, 2(1), 54-69.

Seyed Aghazadeh Ghanji, S., & Seyed Aghazadeh Ghanji, S. (2023). Examining the Impact of Debt Structure Concentration on Investment Sensitivity to Cash Flow in Companies. Scientific Journal of New Research Approaches in Management and Accounting, 7(26), 813-827. https://www.majournal.ir/index.php/ma/article/view/2272

Yazdani Far, N., Moradi, M. A., & Faghani, M. (2025). Investigating the Impact of Investor Accounting Cognition on Debt Maturity and Asset Growth Opportunities of Companies Listed on the Tehran Stock Exchange. Journal of Accounting and Management Auditing Knowledge, 14(54), 287-312.

Yi, E. (2023). Corporate governance, information disclosure and investment-Cash flow sensitivity. Finance Research Letters, 55, 103942. https://doi.org/10.1016/j.frl.2023.103942

Zou, W., & Othman, A. (2024). The impact of accounting conservatism on enterprise innovation investment. Heliyon, 10(16). https://doi.org/10.1016/j.heliyon.2024.e36106