عوامل مؤثر بر کارایی سرمایه‌گذاری شرکت و اندازه‌گیری آن

Aksar, M., Hassan, S., Kayani, M. B., Khan, S., & Ahmed, T. (2022). Cash Holding and Investment Efficiency Nexus for Financially Distressed Firms: The Moderating Role of Corporate Governance. Management Science Letters, 12(1), 67-74. https://doi.org/10.5267/j.msl.2021.7.001

Alhadi, A., Habib, A., Taylor, G., Hasan, M., & Al-Yahyaee, K. (2021). Financial statement comparability and corporate investment efficiency. Meditari Accountancy Research, 29(6), 1283-1313. https://www.emerald.com/insight/content/doi/10.1108/MEDAR-12-2019-0629/full/html

Alruwaili, W. S., Ahmed, A. D., & Joshi, M. (2023). IFRS adoption, firms’ investment efficiency and financial reporting quality: a new empirical assessment of moderating effects from Saudi listed firms. International Journal of Accounting & Information Management.

Amjadian, Y., & Borhani, S. A. (2025). The effect of deviation from resource allocation strategies in the industry on investment inefficiency considering the moderating role of corporate governance, product market competition, and information asymmetry. Financial Engineering and Securities Management Quarterly, 16(63), 1-25.

Asadi, A., Oladia, M., & Aghela, M. G. (2021). Evaluation of Managerial Overconfidence, Cash Holding, and Investment Efficiency in Companies. Journal of Mathematics, 2021, 1-11. https://doi.org/10.1155/2021/1954526

Benlemlih, M., & Bitar, M. (2018). Corporate Social Responsibility and Investment Efficiency. Journal of Business Ethics, 148(3), 647-671. https://doi.org/10.1007/s10551-016-3020-2

Chang, K., Wan, Q., Lou, Q., Chen, Y., & Wang, W. (2020). Green fiscal policy and firms’ investment efficiency: New insights into firm-level panel data from the renewable energy industry in China. Renewable Energy, 151, 589-597. https://doi.org/https://doi.org/10.1016/j.renene.2019.11.064

Deng, M., Lu, T., & Wen, X. (2023). Does Audit Risk Disclosure Improve or Impair Audit Quality and Investment Efficiency? https://doi.org/10.2139/ssrn.4540951

Elberry, N., & Hussainey, K. (2021). Governance Vis-À-Vis Investment Efficiency: Substitutes or Complementary in Their Effects on Disclosure Practice. Journal of Risk and Financial Management, 14(1), 33. https://doi.org/10.3390/jrfm14010033

Ellili, N. O. D. (2022). Impact of ESG disclosure and financial reporting quality on investment efficiency. Corporate Governance, 22(5), 1094-1111. https://doi.org/10.1108/CG-06-2021-0209

Faraji Hajikandi, H. (2020). Examining the Relationship Between Financing, Investment Efficiency, and Financial Crisis Summer 2020.

Firmansyah, A., & Triastie, G. A. (2020). The Role of Corporate Governance in Emerging Market: Tax Avoidance, Corporate Social Responsibility Disclosures, Risk Disclosures, and Investment Efficiency. Journal of Governance and Regulation, 9(3), 8-26. https://doi.org/10.22495/jgrv9i3art1

Gaio, C., Gonçalves, T. C., & Cardoso, J. (2023). Investment Efficiency and Earnings Quality: European Evidence. J. Risk Financial Manag., 16, 224. https://doi.org/10.3390/jrfm16040224

He, Y., Chen, C., & Hu, Y. (2019). Managerial overconfidence internal financing, and investment efficiency: Evidence from China. Research in International Business and Finance, 47, 501.

He, Y., He, X., Yan, S., & Huang, J. (2025). Social security, health capital and household investment behavior. Finance Research Letters, 71, 106478. https://doi.org/10.1016/j.frl.2024.106478

Hoseini Soreh, M., & Molaei Qolanjie, I. (2021). The Relationship Between Trade Credit and Financial Health with Investment Efficiency in Companies Listed on the Tehran Stock Exchange. Journal of New Research Approaches in Management and Accounting, 5(19), 642-662. https://ensani.ir/fa/article/493941/

Hosseini, S. M. B. (2021). The impact of managerial ability on the relationship between financial reporting quality, investment efficiency, and future stock price crash risk. International and National Conference on Management, Accounting, and Law Studies,

Jami, M., Gomshadzahi, H., & Rigi Lads, Y. (2019). The Impact of Investment Efficiency on the Cost of Equity in Companies Listed on the Tehran Stock Exchange. Quarterly Journal of New Research Approaches in Management and Accounting, 3(13), 292-307.

Jiang, H., Jia, J., & Chapple, L. (2023). Enterprise risk management and investment efficiency: Australian evidence from risk management committees. Australian Journal of Management, 4, 1-37. https://journals.sagepub.com/doi/abs/10.1177/03128962221144513#tab-contributors

Khaleghizadeh Dehkordi, M., Sarraf, F., & Najafi Moghadam, A. (2022). Application of artificial intelligence algorithm in predicting investment efficiency with emphasis on the role of risk management criteria. Scientific Research Quarterly Journal of Investment Knowledge, 2, 413-434. http://www.jik-ifea.ir/article_19356.html?lang=en

Liu, Y., Gan, H., & Karim, K. (2021). the effectiveness of chief financial officer board membership in improving corporate investment efficiency. Review of Quantitative Finance and Accounting. https://doi.org/10.1007/s11156-020-00953-2

Motamedi, M., & Darvish Motavalli, M. H. (2025). Designing a Dynamic Model for Evaluating Construction Investment Projects Using a System Dynamics Approach. Economic Research (Sustainable Growth and Development), 25(1), 291-318. https://mcej.modares.ac.ir/article-18-74581-en.html

Nikkar, J. (2019). The Impact of Product Market Competition on Investment Efficiency in Firms Listed on Tehran Stock Exchange. Accounting and Auditing Studies, 8(29), 71-88. https://www.iaaaas.com/article_98730_275935859f28b36f4064d04032476fc7.pdf

Pratysto, T. (2025). The Role of Domestic and Foreign Investments in Reducing Unemployment in Asean: A 1999-2023 Panel Ardl Analysis. Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital, 3(3), 377-386. https://doi.org/10.55047/jekombital.v3i3.914

Ranjbar, O., & Rassekh, F. (2022). Does economic complexity influence the efficacy of foreign direct investment? An empirical inquiry. The Journal of International Trade & Economic Development, 33(1), 57-76. https://doi.org/10.1080/09638199.2022.2036792

Safari Gharayli, M., & Ra'naei, F. (2017). Investigating the relationship between financial reporting quality and investment efficiency and the impact of debt maturity structure on this relationship. Asset Management and Financial Supply, 5(1), 83-98. https://doi.org/10.22108/amf.2017.21154

Seyyed Jamali, Z. S., & Doaee, M. (2018). The Relationship Between Financial Reporting Quality and Investment Efficiency Considering the Moderating Effect of Information Asymmetry and Ownership Structure in Companies Listed on the Tehran Stock Exchange. New Research Approaches in Management and Accounting(6), 110-126.

Sharifpour Qeshouni, F., & Jabarzadeh Kangarloei, S. (2023). The Impact of Conservatism on the Relationship Between Tax Avoidance and Investment Efficiency. Quarterly Journal of New Research Approaches in Management and Accounting, 7(88), 427-439.

Wang, B., & Zhao, W. (2022). Interplay of renewable energy investment efficiency, shareholder control and green financial development in China. Renewable Energy, 199, 192-203. https://doi.org/10.1016/j.renene.2022.08.122

Xie, Y., & Lin, B. (2025). Financial leasing and China’s renewable energy firms' investment behavior: In the context of government subsidy reduction. Renewable and Sustainable Energy Reviews, 214, 115547.

Ye, Z. (2024). The Optimal Portfolio of AIA Group Limiteds Investment Insurance Products Based on Markowitz Model and Index Model. Advances in Economics Management and Political Sciences, 79(1), 99-105. https://doi.org/10.54254/2754-1169/79/20241785

Zamaniyan, H., Farhadi, R., & Rezaeiyan, A. (2025). The Role of Genetic Capital and Social Capital in the Development of Investment Knowledge. Journal of Investment Knowledge, 14(2), Summer.