نشت اطلاعات اختصاصی و شفافیت اطلاعات حسابداری: تأثیر نقش تعدیلگری حمایت از حقوق مالکیت معنوی

References

Agrawal, T. K., Kumar, V., Pal, R., Wang, L. & Chen, Y. (2021). Blockchain-based framework for supply chain traceability: A case example of textile and clothing industry. Computers & Industrial Engineering, 154, 107130.

Bushman, R. M. & Smith, A. J. (2003). Transparency, financial accounting information, and corporate governance. Economic Policy Review, 9 (1), 65-87.

Fan, J. P. H., Wei, G. & Xu, X. (2012). Property rights, R&D spillovers, and corporate accounting transparency in China. Emerging Markets Review, 13 (3), 235-247.

Ebert, M., Schäfer, U. & Schneider, G. T. (2019). Information leaks and voluntary disclosure. Available at SSRN 3372141.

Giroud, X. & Mueller, H. M. (2011). Corporate governance, product market competition, and equity prices. Journal of Finance, 66 (2), 563–600.

Glaeser, S. (2018). The effects of proprietary information on corporate disclosure and transparency: Evidence from trade secrets. Journal of Accounting and Economics, 66 (1), 163-193.

Hashemi Dehchi, M. , Izadinia, N. and Amiri, H. (2020). The Effect of Financial Statement Comparability on the Relevance of Accounting Information with Emphasis on the Role of Sophistication Investors and Information Asymmetry. Accounting and Auditing Review, 27(3), 473-494. (in Persian)

He, J., Li, K., Li, N. & Zhang, W. (2024). Proprietary information cost of contracting with the government. The Accounting Review, 99 (2), 195-227.

Healy, P. M. & Palepu, K. G. (2001). Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. Journal of Accounting and Economics, 31 (1-3), 405-440.

Hosseini, M. & Mahmoudi, A. (2014). The role of intellectual property rights in increasing information transparency in Iranian companies. Judiciary Law Journal, 78(1), 145-162. (in Persian)

Jafari, A. & Rezaei, M. (2016). The impact of accounting information transparency on investor trust in the Iranian capital market. Financial Research Journal, 8(4), 67-84. (in Persian)

Jamali, B. & Jafari, A. (2024). The role of intellectual property rights in factors affecting the creation and development of venture capital knowledge-based businesses in the financial field. Journal of Entrepreneurship and Innovation Research, 3(4), 1-17. (in Persian)

Joudi, S., Mansourfar, G. & Didar, H. (2019). Internal and External Corporate Governance Quality, Information Asymmetry and Cash Holdings:Increase or Decrease in the Firm Value? Accounting and Auditing Review, 26(1), 39-64. (in Persian)

Karimi, M. & Mohammadi, R. (2018). The role of intellectual property rights protection in reducing information leakage in technology-based companies. Quarterly Journal of Economic Sciences, 12(3), 78-95. (in Persian)

Kassen, M. (2022). Blockchain and e-government innovation: Automation of public information processes. Information Systems, 103, 101862.

Majeed, M. A., Yan, C. & Tauni, M. Z. (2018). How does competition shape managerial decisions? Product market competition and financial statement comparability. Management Decision, 56 (11), 2437–2471.

Mehrani, S., Faalghayoumi, A. & Moradi, M. (2012). The relationship between institutional ownership, concentration of institutional ownership, and value relevance of accounting information. Journal of Accounting Knowledge, 3(11), 31-55. (in Persian)

Michaeli, B. & Wiedman, C. I. (2021). Voluntary disclosure and market discipline in the presence of information leaks. Journal of Accounting Research, 59 (4), 1349-1394.

Mirzaei, S. & Ghasemi, A. (2015). Investigating the impact of information leakage on transaction costs in companies listed on the Tehran Stock Exchange. Financial Accounting Research Quarterly, 7(2), 33-50. (in Persian)

Namazi, N. R. & Dehghani, S. (2022). Investigating the relationship between corporate innovation and accounting information transparency with emphasis on the moderating role of audit dimensions. Journal of Applied Research in Financial Reporting, 11(20), 187-224. (in Persian)

Nguyen, Q. C. (2024). Opportunities and challenges in disclosing environmental accounting information at Vietnamese enterprises. Central Asian Journal of Innovations on Tourism Management and Finance, 5 (2), 1-9.

Norozi, F. & Sadeghi, H. (2017). Investigating the impact of research and development information leakage on the financial performance of companies listed on the Tehran Stock Exchange. Financial Management Journal, 9(1), 112-130. (in Persian)

Rahimi, A. & Hosseini, S. (2019). The impact of information leakage on accounting information transparency in companies listed on the Tehran Stock Exchange. Journal of Accounting and Auditing Research, 11(2), 45-62. (in Persian)

Salehi, M., Miri, H. & Zimon, G. (2025). Financial reporting proprietary costs and financial statements comparability: The interactive role of information asymmetry. Management Research Review, 48 (1), 146-163.

Talebnia, G. and Metanat, M. (2018). The Investigation of Information Asymmetry’s Moderating Effect on the Relationship between Dividend Payments and Future Stock Price Crash Risk of Firms Listed on the Tehran Stock Exchange. Accounting and Auditing Review, 25(4), 537-554.

Teymoori, Z., Hashemi, S. A. & Amiri, H. (2021). Developing the Qualitative Model of the Factors Affecting the Accounting Information Quality Pricing in Iran. Accounting and Auditing Review, 28(3), 435-459.

Xu, Y., Saunders, A., Xiao, B. & Li, X. (2020). Bank relationship loss: The moderating effect of information opacity. Journal of Banking & Finance, 118, 105872.

Yuan, F. & Yuan, J. (2023). On the relationship between protection of proprietary information and transparency of accounting information. Journal of Financial Research, 1544-6123.

Zheng, K., Zheng, L. J., Gauthier, J., Zhou, L., Xu, Y., Behl, A. & Zhang, J. Z. (2022). Blockchain technology for enterprise credit information sharing in supply chain finance. Journal of Innovation & Knowledge, 4 (4), 240-247.