| 1. امیری، حسین؛ پیرداده بیرانوند، محبوبه؛ نوروزی عموقین، فریبا و علیزاده، شیوا. (1397). برآورد شاخصهای آسیبپذیری و تابآوری در اقتصاد ایران. سیاستهای راهبردی و کلان، 6(23)، 434-455. 2. براهویی، مریم؛ حکیمیان، سمیرا (۱۳۹۵). نقش حسابداری در اقتصاد مقاومتی، کنفرانس بینالمللی نخبگان مدیریت، تهران، موسسه سرآمد همایش کارین.21-1. 3. تهرانی، رضا و حصار زاده، رضا (1388). تأثیر جریانهای نقدی آزاد و محدودیت در تأمین مالی بر بیش و کم سرمایهگذاری، مجلهی تحقیقات حسابداری،1(3)،67-50. 4. فشاری، مجید؛ پورغفار، جواد (1393). بررسی و تبیین الگوی اقتصاد مقاومتی در اقتصاد ایران. مجله اقتصادی (دوماهنامه بررسی مسائل و سیاستهای اقتصادی). ۱۴ (۵ و ۶)، ۲۹-۴۰. 5. مدرس، احمد و حصارزاده، رضا.)1387). کیفیت گزارشگری مالی و کارایی سرمایهگذاری، فصلنامه بورس و اوراق بهادار، 1(2)، 116-85. 6. نوری دوآبی، پیام و صدری نیا، محمد (1395). حسابداری و حسابرسی لازمه تحقق اقتصاد مقاومتی، اولین کنفرانس بینالمللی دستاوردهای نوین پژوهشی در مدیریت، حسابداری و اقتصاد، تهران، دفتر کنفدراسیون بینالمللی مخترعین جهان در ایران، دانشگاه جامع علمی کاربردی مینو،26-1. 7. Abdoh, H., & Varela, O. (2017). Product market competition, idiosyncratic and systematic volatility. Journal of Corporate Finance, 43(1), 500-513. [DOI:10.1016/j.jcorpfin.2017.02.009 ] 8. Ahmed, S., Bu, Z., & Ye, X. (2023). Product market competition, labor mobility, and the cross-section of stock returns. The Review of Asset Pricing Studies, 13(3), 440-480. [DOI:10.1093/rapstu/raad001 ] 9. Alam, M. S. (2022). Is trade, energy consumption and economic growth threat to [DOI:10.1108/IJES-12-2021-0084 ] 10. environmental quality in Bahrain-evidence from VECM and ARDL bound test approach. Int. J. Emerg. Serv. 11 (3), 396-408. [DOI:10.1108/IJES-12-2021-0084 ] 11. Alfan, A. T., Harahap, N., & Harahap, M. I. (2024). Socioeconomic Development 12. Sustainability Analysis: A Review of Corporate CSR and ESG in Indonesia. International Journal of Economics Development Research, 5(1), 312-335. 13. Ali S., Murtaza, G., Hedvicakova, M., Jiang, J. & Naeem, M. (2022). Intellectual capital and financial performance: A comparative study. Frontiers in Psychology, 13, 967820. [DOI:10.3389/fpsyg.2022.967820 ]  [PMID ]  [ ] 14. Aljuboori, Z. M., Singh, H., Haddad, H., Al-Ramahi, N. M., & Ali, M. A. (2021). Intellectual capital and firm performance correlation: the mediation role of innovation capability in Malaysian manufacturing SMEs perspective. Sustainability, 14(1), 154. [DOI:10.3390/su14010154 ] 15. Andriamahery, A., & Qamruzzaman, M. (2022a). Do access to finance, technical know-how, and financial literacy offer women empowerment through women's entrepreneurial development? [Original research]. Front. Psychol. 12, 776844. [DOI:10.3389/fpsyg.2021.776844 ]  [PMID ]  [ ] 16. Bhutto, N. A., Shaique, M., Kanwal, S., & Matlani, A. (2021). Impact of earnings management practices on stock return. The Indonesian Capital Market Review, 13(1), 2. [DOI:10.21002/icmr.v13i1.12839 ] 17. Biddle, G., Hilary, G., & Verdi, R.S. (2009). How does financial reporting quality relate to investment efficiency? Journal of Accounting and Economics, 48(2-3), 112-131. [DOI:10.1016/j.jacceco.2009.09.001 ] 18. Billett, M. T., Garfinkel, A., & Jiang, Y. (2011). The influence of governance on investment: Evidence from a hazard model. Journal of Financial Economics, 102 (3), 643-670. [DOI:10.1016/j.jfineco.2011.07.004 ] 19. Chen, S., Sun, Z., Tang, S., & Wu, D. (2011). Government intervention and investment efficiency: Evidence from China. Journal of Corporate Finance, 17 (2), 259-271. [DOI:10.1016/j.jcorpfin.2010.08.004 ] 20. Dang, D. Q., Korkos, I., & Wu, W. (2023). The effects of earnings management on information asymmetry and stock price synchronicity. Cogent Economics & Finance, 11(2), 2290359. [DOI:10.1080/23322039.2023.2290359 ] 21. Farooq, U., Tabash, M. I., Anagreh, S., & Khudoykulov, K. (2022). How do market capitalization and intellectual capital determine industrial investment? Borsa Istanbul Review, 22(4), 828-837. [DOI:10.1016/j.bir.2022.05.002 ] 22. Felipe, J., & Estrada, G. (2020). What Happened to the World's Potential Growth after the 2008- 2009 Global Financial Crisis? Journal of the Japanese and International Economies,1-23, 101072 [DOI:10.1016/j.jjie.2020.101072 ] 23. Gaio, C., Gonçalves, T. C., & Cardoso, J. (2023). Investment efficiency and earnings quality: European evidence. Journal of Risk and Financial Management, 16(4), 224. [DOI:10.3390/jrfm16040224 ] 24. Gashe, K., Sime, Z., & Mada, M. (2024). Intellectual capital and economic growth: evidence from some selected countries. Cogent Economics & Finance, 12(1), 2330429. [DOI:10.1080/23322039.2024.2330429 ] 25. Guariglia, A., & Yang, J. (2016). A balancing act: Managing financial constraints and agency costs to minimize investment inefficiency in the Chinese market. Journal of Corporate Finance, 36 (6), 111-130. [DOI:10.1016/j.jcorpfin.2015.10.006 ] 26. Ha, N. M., Do, B. N., & Trung, T. N. (2022). The impact of family ownership on firm performance: A study on Vietnam. Cogent Economics & Finance, 10(1). 2038417. [DOI:10.1080/23322039.2022.2038417 ] 27. Hassani, B. K., & Bahini, Y. (2022). Relationships between ESG disclosure and economic growth: A critical review. Journal of Risk and Financial Management, 15(11), 538. [DOI:10.3390/jrfm15110538 ] 28. Hennebry, B. (2020). The Determinants of Economic Resilience in Rural Regions. An Examination of the Portuguese Case. Regional Studies on Development, 24(1), 24-29. [DOI:10.2478/mgrsd-2020-0001 ] 29. Ho, K. C., Lee, S. C., & Sun, P. W. (2022). Disclosure quality, price efficiency, and expected returns. The North American Journal of Economics and Finance, 59(3), 101573. [DOI:10.1016/j.najef.2021.101573 ] 30. Htay, N.S. (2012). Corporate governance and strategic information disclosure in Malaysian listed banks, International Review of Business Research Papers, 8(1), 196-210. 31. Iswati, S., & Anshori, M., (2007). The influence of intellectual capital to financial performance at insurance companies in Jakarta Stock Exchange (JSE), Proceedings of the 13th Asia Pacific Management Conference, Melbourne, Australia, 1393 - 1399. 32. Jamil, M. (2021). Product Market Competition Profitability and Stock Return: Evidence From Pakistsn. Pakistan Journal of Social Research, 3(4), 713-725. [DOI:10.52567/pjsr.v3i4.422 ] 33. Jang, G. Y., Kang, H. G., & Kim, W. (2022). Corporate executives' incentives and ESG performance. Finance Research Letters, 49(2), 103-187. [DOI:10.1016/j.frl.2022.103187 ] 34. Jin, L., Li, Z., Lu, L., & Ni, X. (2023). Does stock market rescue affect investment efficiency in the real sector?. Journal of Financial Markets, 65(3), 100859. [DOI:10.1016/j.finmar.2023.100859 ] 35. Liao, S., & Errico, M. (2023). Corporate investment and stock market valuation. Journal of Business Finance & Accounting, 50(3-4), 795-819. [DOI:10.1111/jbfa.12649 ] 36. Lim, M., How, J., & Verhoeven, P. (2014).Corporate ownership, corporate governance reform and timeliness of earnings: Malaysian evidence, Journal of Contemporary Accounting & Economics, 10(1), 32-45. [DOI:10.1016/j.jcae.2013.11.001 ] 37. Limijaya, A., Hutagaol-Martowidjojo, Y., & Hartanto, E. (2021). Intellectual capital and firm performance in Indonesia: The moderating role of corporate governance. International Journal of Management, Finance and Accounting, 13(6), 159-182. [DOI:10.1504/IJMFA.2021.117772 ] 38. Lin, J., & Qamruzzaman, M. (2023). The impact of environmental disclosure and the quality of financial disclosure and IT adoption on firm performance: Does corporate governance ensure sustainability?. Frontiers in Environmental Science, 11(1), 1002357. [DOI:10.3389/fenvs.2023.1002357 ] 39. Lu, Y. (2011). Political connections and trade expansion: Evidence from Chinese private firms. Economics of Transition 19 (2), 231-254. [DOI:10.1111/j.1468-0351.2010.00402.x ] 40. Maharani, A., & Narsa, I. M. (2023). Six-factor plus intellectual capital in the capital asset pricing model and excess stock return: Empirical evidence in emerging stock markets. Cogent Economics & Finance, 11(2), 2252652. [DOI:10.1080/23322039.2023.2252652 ] 41. Mahran, H. A. (2023). The impact of governance on economic growth: spatial econometric approach. Review of Economics and Political Science, 8(1), 37-53. [DOI:10.1108/REPS-06-2021-0058 ] 42. Mueller, D. C., & Peev, E. (2007). Corporate governance and investment in Central and Eastern Europe. Journal of Comparative Economics, 35 (2), 414- 437. [DOI:10.1016/j.jce.2007.02.001 ] 43. Murshed, M., Haseeb, M., & Alam, M. S. (2022). The environmental kuznets curve 44. hypothesis for carbon and ecological footprints in south asia: The role of renewable energy. GeoJournal 87 (3), 2345-2372. [DOI:10.1007/s10708-020-10370-6 ] 45. Peet, R. & H. Elaine (2009). Theories of Development Contentions,Arguments, Alternatives, The Guilford Press, Second Edition. 46. Risal, R., Mustaruddin, M., & Afifah, N. (2024). ESG disclosure and company profitability: Does company size play a role?. Journal of Enterprise and Development (JED), 6(2), 390-399. 47. Seetharaman, A., Kevin, L.T., & Saravanan, A.S., (2004). Comparative Justification on Intellectual Capital, Journal of Intellectual Capital, 5(4), 522-539. [DOI:10.1108/14691930410566997 ] 48. Shehata, N. F. (2014). Theories and Determinants of Voluntary Disclosure, Accounting and Finance Research, 3(1),1-36. [DOI:10.5430/afr.v3n1p18 ] 49. Stevanović, T., Ivanović-Đukić, M., Rađenović, T., & Radović, O. (2018). The impact of national intellectual capital on the economic growth in the South-Eastern European Countries. Zbornik radova Ekonomskog fakulteta u Rijeci: časopis za ekonomsku teoriju i praksu, 36(2), 777-800. [DOI:10.18045/zbefri.2018.2.777 ] 50. Streeten, P. (2007). Good Governance: History and Development of the Concept, Paper Presented at the Paper Delivered at a Symposium [Available online] 51. Tang, S., & Alvita, W. (2021). The effect of earnings management to stock return on company listed in Indonesia. Jurnal Ekonomi dan Bisnis Jagaditha, 8(2), 194-201. [DOI:10.22225/jj.8.2.2021.194-201 ] 52. Tansel, A., & Ozdemir, Z. A. (2018). Unemployment invariance hypothesis, added and discouraged worker effects in Canada. International Journal of Manpower, 39(7), 929-936. [DOI:10.1108/IJM-04-2017-0059 ] 53. Toma, C.A., Boboc, C., Vasile, V., & Ghiță, S. I. (2021). Income inequality shift paradigm. From economic approach to sharing responsibilities. Amfiteatru Economic, 23(15), 964-981. [DOI:10.24818/EA/2021/S15/964 ] 54. Tayles, M., Pike, R.H., & Sofian, S. (2007). Intellectual capital, management, accounting practices and corporate performance, Accounting, Auditing & Accountability Journal, 20(4), 522-548. [DOI:10.1108/09513570710762575 ] 55. Toader, L., Paraschiv, D., Dinu, V., Manea, D., & Mihai, M. (2023). The effects of private sector companies' research and development investments on the adoption of cloud computing services in the European :union:.1-38. [DOI:10.15240/tul/001/2023-2-012 ] 56. Tran, N. P., Dinh, C. T. H., Hoang, H. T. T., & Vo, D. H. (2022). Intellectual capital and firm performance in Vietnam: The moderating role of corporate social responsibility. Sustainability, 14(3), 12763. [DOI:10.3390/su141912763 ] 57. Tran, P. N., & Vo, H. D. (2023). The Impact of Intellectual Capital and Corporate Governance on Bank Performance in Vietnam. Tạp chí Nghiên cứu Tài chính-Marketing, 12-25. [DOI:10.52932/jfm.vi6.435 ] 58. Vasudevan, H. L. (2022). Leadership style and company performance in the manufacturing industry. International Journal of Human Capital in Urban Management, 7(3).1-12. 59. Vo, X. V., Chu, T. K. H., & McMillan, D. (2019). Do foreign shareholders improve corporate earnings quality in emerging markets? Evidence from Vietnam. Cogent Economics & Finance, 7(1), 1698940. [DOI:10.1080/23322039.2019.1698940 ] 60. Zamanianfar, L., Rahnamay Roodposhti, F., Banimahd, B., Nikoomaram, H., & Deilami, Z. (2021). The Role of Earnings Management in Economic Growth and Corporate Growth Illusion. Advances in Mathematical Finance and Applications, 5(4), 769. |