بررسی نقش تعدیل‌گری قابلیت مقایسه‌پذیری صورت‌های مالی بر رابطه بین مسئولیت اجتماعی و عملکرد شرکت‌های پذیرفته‌شده در بورس عراق

Agnihotri, A., & Bhattacharya, S. (2021). CEO narcissism and myopic management. Industrial Marketing Management, 97, 145-158. https://doi.org/10.1016/j.indmarman.2021.07.006

Al-Ghazali, B. M., & Afsar, B. (2021). Narcissism and entrepreneurial intentions: The roles of entrepreneurial self-efficacy and environmental complexity. The Journal of High Technology Management Research, 32(1), 100395. https://doi.org/10.1016/j.hitech.2020.100395

Al-Shammari, M., Rasheed, A. A., & Banerjee, S. N. (2022). Are all narcissistic CEOs socially responsible? An empirical investigation of an inverted U-shaped relationship between CEO narcissism and corporate social responsibility. Group & Organization Management, 47(3), 612-646. https://doi.org/10.1177/10596011211040665

Altınok, A., & Kılıç, N. (2020). Exploring the associations between narcissism, intentions towards infidelity, and relationship satisfaction: Attachment styles as a moderator. PLoS One, 15(11), e0242277. https://doi.org/10.1371/journal.pone.0242277

Araújo, V. C., Góis, A. D., Luca, M. M. M. D., & Lima, G. A. S. F. D. (2020). CEO narcissism and corporate tax avoidance. Revista Contabilidade & Finanças, 32, 80-94. https://doi.org/10.1590/1808-057x202009800

Arianpoor, A., & Yazdanpanah, R. (2023). The impact of management practices and managerial behavioral attributes on credit rating quality. Journal of Asia Business Studies, 17(4), 721-740. https://doi.org/10.1108/JABS-04-2022-0122

Endrawes, M., Feng, Z., Lu, M., & Shan, Y. (2020). Audit committee characteristics and financial statement comparability. Accounting & Finance, 60(3), 2361-2395. https://doi.org/10.1111/acfi.12354

Esmaeili, K., Gharibe, A., Nasiri, M., & Mahdiz, M. (2025). Corporate social responsibility and competitive strategies: The moderating role of governance and corporate performance. Empirical Accounting Research, 15(1), 145-184. https://jera.alzahra.ac.ir

Fotourehchi, Z., Pouramini, Z., & Salmanzadeh, L. (2020). Investigating the Impact of Commitment to Social Responsibility and Green Marketing on the Environmental Performance of Companies. Scientific Quarterly Journal of Environmental Education and Sustainable Development, 1(9), 95-108. https://ee.journals.pnu.ac.ir/article_7229.html?lang=fa

Hajiah, Z., & Shakeri, A. (2019). Corporate Governance, Social Responsibility Disclosure, and Firm Value. Financial Accounting and Auditing Research, 11(44), 192-175. https://journals.iau.ir/article_670323.html

Hasan, I., Singh, S., & Kashiramka, S. (2022). Does corporate social responsibility disclosure impact firm performance? An industry-wise analysis of Indian firms. Environment, Development and Sustainability, 24(8), 10141-10181. https://doi.org/10.1007/s10668-021-01859-2

Hossain Yeganeh, Y., Sohraabi, H. A., & Ghavasi Kenari, M. (2020). The Relationship between Social Responsibility Reporting and Firm Value. Financial Accounting and Auditing Research, 12(45), 1-20. https://www.jamv.ir/article_169245.html?lang=en

Kuo, Y. F., Lin, Y. M., & Chien, H. F. (2021). Corporate social responsibility, enterprise risk management, and real earnings management: Evidence from managerial confidence. Finance Research Letters, 41, 101805. https://doi.org/10.1016/j.frl.2020.101805

Lase, D., & Waruwu, E. (2025). Corporate Social Responsibility in Management Human Resources (HRM) 2.0. 103-126. https://doi.org/10.4018/979-8-3693-8679-8.ch006

Le, T. T. (2022). Corporate social responsibility and SMEs' performance: mediating role of corporate image, corporate reputation and customer loyalty. International Journal of Emerging Markets. https://doi.org/10.1108/IJOEM-07-2021-1164

Lu, Y., & Abeysekera, I. (2021). Do investors and analysts value strategic corporate social responsibility disclosures? Evidence from China. Journal of International Financial Management & Accounting, 32(2), 147-181. https://doi.org/10.1111/jifm.12126

Naseem, T., Shahzad, F., Asim, G. A., Rehman, I. U., & Nawaz, F. (2020). Corporate social responsibility engagement and firm performance in Asia Pacific: The role of enterprise risk management. Corporate Social Responsibility and Environmental Management, 27(2), 501-513. https://doi.org/10.1002/csr.1815

Odunjo, O., Crane, A., & McDonagh, P. (2025). Stakeholder existential authenticity and corporate social responsibility. Journal of Management Studies, 62(1), 1-28.

Rezaei Piteh Noei, Y., Gholamzadeh Pour, M., Amirnia, N., & Kazemi, S. P. (2021). Business Strategy and Social Responsibility Disclosure. Journal of Accounting Science, 2(12), 86-67. https://jak.uk.ac.ir/mobile/article_2888.html?lang=fa

Strazzullo, S., Mauriello, R., Corvello, V., Cricelli, L., & Grimaldi, M. (2025). How open innovation can improve companies' corporate social responsibility performance? Business Ethics, the Environment & Responsibility, 34(1), 1-16. https://doi.org/10.1111/beer.12535

Thuy, C. T. M., Khuong, N. V., Canh, N. T., & Liem, N. T. (2021). Corporate social responsibility disclosure and financial performance: The mediating role of financial statement comparability. Sustainability, 13(18), 10077. https://doi.org/10.3390/su131810077

Tuyen Buia, Q., Anh Doa, V. P., Ly Tranb, L., & Nguyen, P. M. (2025). Examining the Relationship between Corporate Social Responsibility, Organizational Citizenship Behavior and Job Satisfaction: Evidence from Vietnamese Manufacturing Firms in the Digital Age. Procedia Computer Science, 253, 717-726. https://doi.org/10.1016/j.procs.2025.01.133

Wans, N. (2020). Corporate social responsibility and market-based consequences of adverse corporate events: Evidence from restatement announcements. Journal of Accounting, Auditing & Finance, 35(2), 231-262. https://doi.org/10.1177/0148558X17725968

Yang, J., & Basile, K. (2022). Communicating corporate social responsibility: external stakeholder involvement, productivity and firm performance. Journal of Business Ethics, 178(2), 501-517. https://doi.org/10.1007/s10551-021-04812-5