Abbasi, A. (2025). Explanation and ranking of quality costing components and indicators in manufacturing companies. Strategic Management Accounting, 1(1), 65-82. [in persian]
Amiri, S., Abdi, R., pakmaram, A. and aghdam mazrea, Y. (2024). The role of organizational risk management in the money laundering risk of organizations. Journal of Investment Knowledge, 13(51), 79-96. [in persian]
Aghasi, S., and Ghorbani, S. (2023). The impact of green innovation on financial-environmental performance of Mobarake steel complex. Green Development Management Studies, 2(1), 158-172. [in persian]
Ali Shah, S.Q., Woon, L.F., Shad, M.K. and Hamad, S. (2024), “Integrating Enterprise Risk Management on the Nexus of Sustainability Reporting and Firm Performance: A Conceptual Study”, Hunjra, A.I. and Hussainey, K. (Ed.) The Emerald Handbook of Ethical Finance and Corporate Social Responsibility, Emerald Publishing Limited, Leeds, pp. 565-579.
Amara, N., D’Este, P., Landry, R., & Doloreux, D. (2016). Impacts of obstacles on innovation patterns in KIBS firms. Journal of Business Research, 69 (10), 4065-4073.
https://doi.org/10.1016/j.jbusres.2016.03.045
Cai, Q., Wang, H., Li, D., 2021. Online loans, labor productivity and enterprise transformation—based on the perspective of labor mobility. China Ind. Econ. 12, 146–165.
https://doi.org/10.1016/j.frl.2022.102956
De-Carolis, D. M., & Deeds, D. L. (1999). The impact of stocks and flows of organizational knowledge on firms’ performance: an empirical investigation of the biotechnology industry. Strategic Management Journal, 20 (10), 953-968.
https://www.jstor.org/stable/3094157
Guo, Y., Ge, H., Liao, Z., Hu, Y., & Huang, B. (2024). The influence of financial innovation on enterprise risk management.
Finance Research Letters,
62, 105098.
https://doi.org/10.1016/j.frl.2024.105098
Gordon, J.I. M.A. Mahowald, F.E. Rey,H. Seedorf, P.J. Turnbaugh, R.S. Fulton, A. Wollam, N. Shah,C. Wang, V. Magrini, R.K. Wilson, B.L. Cantarel, P.M. Coutinho, B. Henrissat, L.W. Crock, A. Russell, N.C. Verberkmoes, R.L. & Hettich, (2009).Characterizing a model human gut microbiota composed of members of its two dominant bacterial phyla, Proc. Natl. Acad. Sci. U.S.A. 106 (14) 5859-5864.
He, G., Yan, J., 2023. The impact of digital finance on the urban economic resilience empirical analysis—based on spatial econometric mode. Inq. Econ. Issues 3, 97–110.
https://doi.org/10.1016/j.pacfin.2024.102353
Hodai Arsham, Farzin Mohammad Reza, Emami Jazeh Karim, Ghaffari Farhad. The Impact of Financial Innovation on Iran's Economic Growth. Journal of Islamic Economics and Banking. 2014; 12 (43): 79-103. [in persian]
Hajiha, Z., & Kharratzadeh, M.. (2014). The Relationship Between Organizational Culture And Use Of Management Accounting Innovations In Companies Listed In Tehran Stock Exchange. Management Accounting, 7(20), 35-48. [in persian]
Hou-jian, L. I. (2018). Government Quality, Financial Transparence and Firm Financing Constraint: An Analysis based on Questionnaire Data of Chinese Manufacturing Enterprises. Commercial Research, 60(3), 57.
Jovanovic, B., & Nyarko, Y. (1996). Learning by doing and the choice of technology. Econometrica, 64 (6), 1299-1310.
Kaplan, S. N., & Zingales, L. (1997). Do investment-cash flow sensitivities provide useful measures of financing constraints?.
The quarterly journal of economics,
112(1), 169-215.
https://academic.oup.com/qje/article-abstract/112/1/169/1870889
Lee, F. C., & Has, H. (1996). A Quantitative Assessment of High-Knowledge Industries versus Low-Knowledge Industries. In: Howitt, P. (Ed.), The Implications of Knowledge-based Growth for Micro-Economic Policies. University of Calgary Press, Calgary.
Li, Y., Li, M., Li, J., (2022). Bank-fintech, credit allocation and enterprises’ short-term debt for longterm use. China Ind. Econ. 10, 137–154.
Ma, H., Qu, X., (2021). Impact of digital financial inclusion on the high-quality economic development based on rural human capital and digital divide perspective. Inq. Econ. Issues 10, 173–190.
Muqorobin, M.M., Rani, U. And Simamora, A.J. (2024), “The role of risk management committee between risk-taking behavior and companies’ performance”, International Journal of Productivity and Performance Management, Vol. 73 No. 3, pp. 817-836.
https://www.emerald.com/insight/content/doi/10.1108/ijppm-07-2022-0347/full/html
Namazi, M. and Moghimi, F. (2019). Investigating the Effect of Innovation Growth Constructs and Mediating Role of Innovation Challenges on Financial and Economic Performance of Tehran Stock Exchange Companies. Financial Accounting Research, 10(4), 79-104. [in persian]
Piri, H., & Sotudeh, T. (2025). Designing an advanced product life cycle approach in manufacturing companies. Strategic Management Accounting, 1(1), 1-17. [in persian]
pourahmadi, M. H., Farsad Amanollahi, G. R. and Lashgari, Z. (2024). Factors affecting enterprise risk management in companies listed on the Tehran Stock Exchange. Journal of Investment Knowledge, 13(50), 95-109. [in persian]
Rampini, A.A., Viswanathan, S., 2010. Collateral, risk management, and the distribution of debt capacity. J. Finance 65 (6), 2293–2322.
Redenbaugh, M. J. R. (2005). The Use of Management Accounting Tools by Chief Financial Officers of Baccalaureate. College- General and Masters Colleges and UniversitiesII. Available at:
https://www.proquest.umi.com/
Rodil, X., Vence, M., & Sánchez, M. C. (2016). The relationship between innovation and export behaviour: The case of Galician firms. Technological Forecasting & Social Change, 113 (B), 248-265.
Shangguan, X., Ge, B., 2021. Digital finance, environmental regulation and high-quality economic development. Mod. Finance Econ.-J. Tianjin Univ. Finance Econ. 41 (10), 84–98.
https://doi.org/10.3389/fenvs.2023.1131058
Shahabadi, A., Heidari, Z., & Tavassolinia, A. (2021). The Effect of Innovation Components on the Inflow of Foreign Direct Investment. Macroeconomics Research Letter, 16(32), 249-270. [in persian]
sotudeh, R., Haghparast, A. and Hirad, A. (2025). Management Accounting and Resilience Economics Model for Sustainable Development of Manufacturing Companies. Strategic Management Accounting, 1(1), 40-64. [in persian]
Tang, S., Lai, X., Huang, R., 2019. How can fintech innovation affect TFP: facilitating or inhibiting? Theoretical analysis framework and regional practice. China Soft Sci. 7, 134–144.
https://doi.org/10.1016/j.chieco.2025.102397
Tang, S., Wu, X., Zhu, J., 2020. Digital finance and enterprise technology innovation: structural feature mechanism identification and effect difference under financial supervision. J. Manag. World 36 (5), 52–66.
Tehrani, R. and Hesarzadeh, R. (2009). The effect of free cash flow and financing constraints on over-investment and under-investment. Accounting and Auditing Research, 1(3), 50-67. [in persian]
Tavassoli, S. (2015). Innovation determinants over industry life cycle. Technological Forecasting and Social Change, 91, 18-32. [in persian]
https://doi.org/10.1016/j.techfore.2013.12.027
Tian, Y., Guo, L., 2022. Does digital financial inclusion alleviate income gap? Empirical evidence from China family panel studies. Mod. Econ. Sci. 44 (6), 57–70.
https://doi.org/10.1016/j.frl.2023.104844
Yang, D., Ding, J., Yan, N., 2021. Financing schemes in supply chains with a capital-constrained supplier: coopetition and risk. Research Papers in Economics, 461–475.
https://link.springer.com/chapter/10.1007/978-981-33-4359-7_33
Zhai, L., Feng, Y., Li, F., Zhai, L., 2022. Tax preference, financing constraints and enterprise investment efficiency-experience of China’s enterprises investment. PloS One 17 (9), e0274336.
Zhang, Y., Zhou, W. And Pan, X. (2024), “Executive team risk appetite, financial development and re-innovation strategy after enterprise innovation failure: evidence from China”, Kybernetes, Vol. Ahead-of-print No. Ahead-of-print.
https://doi.org/10.1108/K-10-2023-2214
فصلنامه حسابداری مدیریت راهبردی