Alves, H, S., Canadas, N., & Rodrigues, A, M. (2015). Voluntary disclosure, information asymmetry and the perception of governance quality: An analysis using a structural equation model. Tekhne, 13(1), 66-79.
Amoozesh, N, Moeinfar, Z., & Mousavi, Z. (2013). Evaluation of the relationship between disclosure quality and corporate governance quality in Tehran Stock Exchange, Universal Journal of Marketing and Business Research, 2(1), 16-22.
Bazrafshan, E., Kandelousi, A. S., & Hooy, C. W. (2016). The impact of earnings management on the extent of disclosure and true financial performance: Evidence from listed firms in Hong Kong. The British Accounting Review, 48 (2), 206-219.
Bolo, Q., & Ebrahimi Meymand, M. (2011). Relationship between management structure and quality of disclosure in the Tehran Stock Exchange. Journal of Financial Accounting, 3 (12), 50-69 (in Persian).
Bushee, B.J., Core, J.E., Guay, W., & Hamm, S.J (2010). The role of the business press as an information intermediary. Journal of Accounting Research. 48 (1), 1–19.
Dickinson, V. (2011). Cash flow patterns as a proxy for the firm life cycle. The Accounting Review. 86 (6): 1969-1994.
Didar, Hamzeh; Mansourfar, Gh., & Zare, E.(2017). Investigating the effect of corporate governance quality on the quality of disclosure with emphasis on the moderating role of product market competition in the listed companies in the Tehran Stock Exchange, Financial Accounting Research, 9 (31), 11-97 (in Persian).
Eugster, F., & Wanger, A, F. (2013). Voluntary Disclosure Quality, Operating Performance, and Stock Market Valuations, http://papers. ssrn. com/sol3/papers. cfm?abstract_id=1879804.
Ferguson, M. J., Lam, K. C., & Lee, G. M. (2002). Voluntary disclosure by state-owned enterprises listed on the stock exchange of Hong Kong. Journal of International Financial Management and Accounting, 13(2), 125-152.
Ghorbel, H. & Triki, F.(2016). The Consequences of Voluntary Information Disclosure on FirmValue: Case of Tunisian listed firms. Research Journal of Finance and Accounting, 7 (6),153-163.
Gietzmann, M. & Trombetta, M. (2003). Disclosure interactions: accounting policy choice and voluntary disclosure effects on the cost of rising outside capital. Accounting & Business Research, 33(3), 187-205.
Haffar, M., & Searcy, C.(2017). Classification of trade-offs encountered in
the practice of corporate sustainability. Journal of business ethics, 140(3), 495-
522.
Heitzman, S., Wasley, C. & Zimmerman., J.(2010). The joint effect of materiality thresholds and voluntary disclosure incentives on firms disclosure decisions. Journal of Accounting and Economics, 49(1), 109-132.
Ho, P., & Taylor, G. (2013). Corporate governance and different types of voluntary disclosure. Pacific Accounting Review, 25 (1), 4-29.
Iatridis, G., & Alexakis, P. (2012). Evidence of voluntary accounting disclosures in the Athens Stock Market. Review of Accounting and Finance, 11 (1), 73 - 92.
Ilhan Ciftcia, I., Tatoglub, Ekrem., Woodc, G., Demirbagc, M., & Zaim, S. (2019). Corporate governance and firm performance in emerging markets: Evidence Journal of International Business Review, 28, 90–103.
Jiao, Y. (2011). Corporate disclosure, market valuation, and firm performance, Financial Management, 40(3), 647-676.
Khodamipour, A., Khorshidi, A., &Shirzad, A.(2013). The effect of disclosure quality on various types of earnings management. Accounting and Auditing Reviews, 4 (20), 21-38 (in Persian).
Kothari, S.P., Leone, A.J. & Wasley, C.E. (2005). Performance matched discretionary accruals measures. Journal of Accounting and Economics, 39(1): 163–197.
Larijani, A., and Rahmani, A. (2018). Relationship between disclosure of internal control reports, agency costs and earnings management. Journal of Management Accounting and Auditing Knowledge, 7 (25), 29-40 (in Persian).
Lokman, N., Cotter, J., & Mula, J. (2012). Corporate governance quality, incentive factors and voluntary corporate governance disclosures in annual reports of Malaysian publicly listed companies, Corporate Ownership and Control, 10(1), 329-352.
Mirabbasi, S.J., & Khazen, A. (2017). The effect of disclosure quality on the relationship between corporate governance and earnings management in the listed companies of the Tehran Stock Exchange. Modaber Management Research Institute, 1 (4), 1-28 (in Persian).
Parsian, H., Kazemi, H., & Rezazadeh, J.(2018). Identifying the components of voluntary disclosure between the corporate governance system and information asymmetry in operating companies in the Tehran Stock Exchange. Journal of Financial Economics, 12 (43), 107-132 (in Persian).
Pedersen, E. R. G., Gwozdz, W., & Hvass, K. K. (2018). Exploring the relationship between business model innovation, corporate sustainability, and organisational values within the fashion industry. Journal of Business Ethics, 149(2), 267-284.
Pourheidari, O., Yusufzadeh, Y.,& Azami, Z. (2017). Investigating the relationship between profit quality and cost of capital with voluntary disclosure. Journal of Financial Accounting Knowledge, 4 (12), 1-20 (in Persian).
Pourzamani, Z., Jamshidi, Sh. (2015). Investigating the effect of company life cycle on the relationship between disclosure quality and capital structure. Accounting and Management Knowledge, 4 (13), 55-66 (in Persian).
Utami, S, R., & Inanga, E, L.(2012). The Relationship between Capital Structure and the Life, International Research Journal of Finance and Economics Cycle of Firms in the Manufacturing Sector of Indonesia, 8(1), 69-91.
Uyar, A., Kilic, M., & Bayyurt, N. (2013). Association between firm characteristics and corporate voluntary disclosure: Evidence from Turkish listed companies. http://www. redalyc. org/articulo. oa?id=54929516007.
Waleed, M., Al-ahdala, M., &Alsamhib, M, I. (2020). The impact of corporate governance on the financial performance of Indian and GCC listed firms: An empirical investigation. Journal of Research in International Business and Finance. 51 (1), 1 -13.
Wallace, R. S. O., & Naser, K. (1995). Firm-specific determinants of the comprehensiveness of mandatory disclosures in the corporate annual reports of firms listed on the stock exchange of Hong Kong. Journal of Accounting and Public Policy, 14(1), 311-368.
Wang, L. L., & Mak, Y. T. (2003). Corporate governance and voluntary disclosure. Journal of Accounting and Public Policy, 22 (4), 325-45.
)