بررسی تاثیر دیجیتال‌شویی بر محافظه‌کاری حسابداری با نقش تعدیل کننده پوشش تحلیلی، احساسات سرمایه گذاران و جبران خدمت مدیران

Aliahmadi، S. (2023). Investor sentiment and accounting conservatism: Evidence from Iran. Journal of Financial Reporting & Accounting، 21(2), 401–419. https://doi. org/10.1108/JFRA-04-2021-0094

Chen، J. Z.، Jang، Y.، Jung، B.، & Noh، M. (2024). Labor skill and accounting conservatism. Journal of Accounting and Public Policy، 43، Article 107172. https://doi.org/ 10.1016/j.jaccpubpol.2023.107172

Damouri, D., & Javidan, H. (2017). The effect of corporate governance mechanisms and conservatism on information asymmetry using structural equation modeling in the Tehran Stock Exchange. Financial Management Strategy, 5(4), 127–157. [in Persian]

Derakhshan, M., Safarzadeh, M. H., Asadi, G., & Rad, A. (2022). Coordination of recognition and disclosure decisions in uncertainty reporting: Examining the relationship between conditional conservatism and risk disclosure. Journal of Financial Accounting Research, 14(3), 85–118. [in Persian]

Duong، H. K.، Schuldt، M.، & Gotti، G. (2018). Investor sentiment and timely loss recognition. Review of Accounting and Finance، 17(3), 383–404. https://doi.org/

Fan، J. (2022). Research on strategies to optimise the quality of production-oriented corporate accounting information. Frontiers in Business، Economics and Management، 6(2)، 179–183. https://doi.org/10.54097/fbem.v6i2.3024

Furr، N.، Ozcan، P.، & Eisenhardt، K. M. (2022). What is digital transformation? Core tensions facing established companies on the global stage. Global Strategy Journal، 12(4), 595–618. https://doi.org/10.1002/gsj.1442

Hekmat, H., Rahmani, A., & Movafagh, S. (2025). The effect of sustainability reporting disclosure and accounting information comparability on earnings persistence. Accounting and Auditing Reviews, 32(1), 95–116. [in Persian]

Hu، J.، Tang، Y.، Yin، N.، & Guo، X. (2023). Institutional investor information competition and accounting information transparency: Implications for financial markets and corporate governance in China. Journal of the Knowledge Economy. https://doi.org/10.1007/s13132-023-01482-8

Huang، H. (2019). Corporate risk-taking and internal control: from “panacea” to "Opportunism [in Chinese]. Research on Economics and Management، 40(7)، 116–127. https://doi.org/10.13502/j.cnki.issn1000-7636.2019.07.009

Ioannou، I.، Kassinis، G.، & Papagiannakis، G. (2023). The impact of perceived greenwashing on customer satisfaction and the contingent role of capability reputation. Journal of Business Ethics، 185(2)، 333–347. https://doi.org/10.1007/s10551-022-05151-9

Kamyabi, Y., & Javadinia, A. (2021). Examining the moderating effect of managerial ability on the relationship between investor sentiment and accounting conservatism. Accounting and Auditing Reviews, 28(1), 102–134. [in Persian]

Karami, G., Ghaznavi, M. S., & Babazadeh Aghdam, A. (2021). Investigating the effect of conservatism on the value relevance of threshold and non-threshold earnings. Journal of Knowledge in Accounting and Management Auditing, 10(39), 99–113. [in Persian]

Khan، M.، & Watts، R. L. (2009). Estimation and empirical properties of a firm-year measure of accounting conservatism. Journal of Accounting and Economics، 48(2–3), 132–150. https://doi.org/10.1016/j.jacceco.2009.08.002

Kong، L.، Liu، T.، & Peng، Y. (2024). Will the digital transformation of “more Words،Less actions” affect the company’s carbon emissions [in Chinese]? Journal of Nanjing Audit University، 21(1)، 32–43. https://doi.org/10.3969/j.issn.1672-8750.2024.01.004

Kothari، S. P.، Shu، S.، & Wysocki، P. D. (2009). Do managers withhold bad news? Journal of Accounting Research، 47(1), 241–276. https://doi.org/10.1111/j.1475679X.2008.00318.x

Liu، Y.، Zhang، J.، & Dai، Y. (2023). Analyst following and greenwashing decision. Finance Research Letters، 58، Article 104510. https://doi.org/10.1016/j.

Lyon، T. P.، & Maxwell، J. W. (2011). Greenwash: Corporate environmental disclosure under threat of audit. Journal of Economics and Management Strategy، 20(1), 3–41. https://doi.org/10.1111/j.1530-9134.2010.00282.x

Ma، L.، Song، Y.، & Wang، B. (2023). The value effect of information disclosure in digital transformation—evidence from conceptual hype [in Chinese]. Research on Economics and Management، 44(8), 17–37. https://doi.org/10.13502/j.cnki.issn1000-7636.2023.08.002

Mohammadi, S., & Jahanian, R. (2020). Improving compensation systems as motivational drivers of human capital innovation. Journal of New Research Approaches in Management and Accounting, 4(15), 87–110. [in Persian]

Rahimpour, M., Ghaderzadeh, S. K., & Hosseini, S. R. (2023). The role of accounting conservatism in achieving firms’ target leverage. Applied Research in Financial Reporting, 12(1), 69–92. [in Persian]

Richardson، S. (2006). Over-investment of free cash flow. Review of Accounting Studies، 11(2–3), 159–189. https://doi.org/10.1007/s11142-006-9012-1

Su، Y.، & Wu، J. (2024). Digital transformation and enterprise sustainable development. Finance Research Letters، 60، Article 104902. https://doi.org/10.1016/j. frl.2023.104902

Sun، W. (2011). A study of the impact of corporate governance on the quality of internal controls [in Chinese]. Communication of Finance and Accounting، 6، 104–106. https://doi.org/10.16144/j.cnki.issn1002-8072.2011.06.015

Wei، C.، Zhou، H.، Zhang، X.، & Ouyang، S. (2025). The dark side of digital transformation: Digital washing and accounting conservatism. International Review of Economics & Finance، 98، 103933. https://doi.org/10.1016/j.iref.2025.103933

Yang، J.، Wang، R.، & Xue، Y. (2021). Analyst coverage and corporate misconduct. Australian Economic Papers، 60(2), 261–288. https://doi.org/10.1111/14678454.12203

Yuan، C.، Xiao، T.، Geng، C.، & Sheng، Y. (2021). Digital transformation and division of labor between enterprises: Vertical specialization or vertical integration [in Chinese]. China Industrial Economics، 9، 137–155. https://doi.org/10.19581/j.cnki.ciejournal.2021.09.007

Zhang، Y.، Pang، J.، & Li، H. (2024). Research on the influence of digitalization on competitive advantage of manufacturing enterprises. Managerial and Decision Economics. https://doi.org/10.1002/mde.4201

Zhou، Y.، Huo، W.، Bo، L.، & Chen، X. (2023). Impact and mechanism analysis of ESG ratings on the efficiency of green technology innovation. Finance Research Letters، 58، Article 104591. https://doi.org/10.1016/j.frl.2023.104591