1 Beyer, A.; Cohen, D.; Lys, T.; and B. Walther (2010). “The Financial Reporting Environment: Review of the Recent Literature”, Journal of Accounting and Economics, Vol. 50, Nos. 2 and 3, pp. 296-343.
2 Healy, P. and K. Palepu (2001). “Information Asymmetry, Corporate Disclosure, and the Capital Markets: A Review of Empirical Disclosure Literature”, Journal of Accounting and Economics, Vol. 31, No. 16, pp. 485-520.
3 Burgstahler, D. C. and I. D. Dichev (1997). “Earnings, Adaptation and Equity Value”, The Accounting Review, Vol. 72, No. 2, pp. 187-215.
4 Ohlson, J. A. (1995). “Earnings, Book Values, and Dividends in Equity Valuation”, Contemporary Accounting Research, Vol. 11, No. 2, pp. 661-687.
5 Fathi, S. (2006). “Designing the Effect of Information Technology on the Measurements of Financial Performance by the Analytical Approach”, Ph. D. Dissertation in Management, Tarbiat Modarres University. [In Persian]
6 Devinney T. M.; Pierre, J.; Richard, G. S.; and G. J. Yip (2004). “Measuring Organizational Performance in Management Research: A Synthesis of Measurement Challenges and Approaches”, Australian Graduate School of Management, Presented in AOM Conference, 6 to 11 August.
7 Badri, A. (2008). “Foundations and Obligations of Corporate Governance”, Corporate Governance Conference, Tehran Stock Exchange, 28 August. [In Persian]
8 Hassas Yeganeh, Y. (2006). “Corporate Governance in Iran”, Hesabras, No. 32, pp. 29-32. [In Persian]
9 Beik Boshrooyeh, S. (2011). “The Effect of Corporate Governance on the Firm Value”, M. A. Thesis in Accounting, Tehran University. [In Persian]
10 Dalmazzone, S. and A. Notte (2013). “Multi-scale Environmental Accounting: Methodological lessons from the Application of NAMES at Sub-National Levels”, Journal of Environmental Management, Vol. 130, pp. 405-416.
11 Kai Chan, H.; Wang, X.; and A. Raffoni (2014). “An Integrated Approach for Green Design: Life-Cycle, Fuzzy AHP and Environmental Management Accounting”, The British Accounting Review, Vol. 46, No. 4, pp. 344-360.
12 Bagherpour Valashani, M.; Jahanbani, M.; and S. Zafarzadeh (2014).“Investigating the Attitudes of Financial Statements Users toward the Framework and Content of Social Reporting”, Journal of Health Accounting, Vol. 3, No. 2, pp. 16-41. [In Persian]
13 Botosan, C. (1997). “Disclosure level and the Cost of Equity Capital”, The Accounting Review, Vol. 72, No. 3, pp. 323-349.
14 Aurelia, D. A. and M. S. G. Sorina (2012). “Perspectives of Environmental Accounting in Romania”, Social and Behaverial Sciences, Vol. 62, No. 1, pp. 610-614.
15 Vasile, E. and M. Man (2012). “Current Dimension of Environmental Manangement Accounthing”, Social and Behavioral Sciences, Vol. 62, No. 1, pp. 566-570.
16 Cingöza, A. and A. Akdoğanb (2013). “Strategic Flexibility, Environmental Dynamism, and Innovation Performance: An Empirical Study”, Procedia-Social and Behavioral Sciences, The Proceedings of 9th International Strategic Management Conference, Vol. 99, 6 November, pp. 582-589.
17 Gray, R. (2013). “Back to Basics: What do We Mean by Environmental (and Social) Accounting and What is it for?—A Reaction to Thornton”, Critical Perspectives on Accounting, Vol. 24, No.1, pp. 459-468.
18 Ismail, M. S.; Ramli, A.; and F. Darus (2015). “Environmental Management Accounting Practices and Islamic Corporate Social Responsibility Compliance: Evidence from ISO14001 Companies”, Procedia-Social and Behavioral Sciences, International Conference on Corporate Governance and Strategic Management, Vol. 145, 25 August, pp. 343-351.
19 Abbasi, E. and F. Mohammadi (2012).“Investigating the Financial Reporting of Environmental Performance ofPollutants Companies Listed on the Tehran Stock Exchange” Journal of Health Accounting, Vol. 1, No. 1, pp. 33-46. [In Persian]
20 Ansari, A.; Rahimipour, A.; and M. Tadris Hasani (2014).“Investigating the Effective Factors in Using the Accounting Information System in the Pharmaceutical Companies Listed on the Tehran Stock Exchange”, Journal of Health Accounting, Vol. 3, No. 1, pp. 1-19. [In Persian]
21 Hejazi, R.; Taheri, M.; and K. Eslami (2014). “Indicating Environmental Costs in Soil Pollution”, Journal of Health Accounting, Vol. 3, No. 1, pp. 42-60. [In Persian]
22 Iatridis, G. E. (2013). “Environmental Disclosure Quality: Evidence on Environmental Performance, Corporate Governance and Value Relevance”, Emerging Markets Review, Vol. 14, pp. 55-75.
23 Ki-Hoon, L.; Beom Cheol, C.; and L. Eui Young (2014). “Environmental Responsibility and Firm Performance: The Application of an Environmental, Social and Governance Model”, Business Strategy and the Environment, Vol. 23, No. 4, pp. 1-15.