تأثیر تکانه‌های شفافیت مالی، اندازه دولت و کارایی هزینه‌های دولت بر نوسانات دوره‌ای با استفاده از روش ادواری ساختاری

Ansari, B., Barati, M., & Martin, E. G. (2022). Enhancing the usability and usefulness of open government data: A comprehensive review of the state of open government data visualization research. Government Information Quarterly, 39(1), Article 101657. https://doi.org/10.1016/j.giq.2021.101657

Aziz Zadeh, F. (2021). Explaining Barriers and Solutions for Increasing Financial Transparency and Achieving Accountability in the Financial Accounting System through the Implementation of Operational Budgeting in Iran.

Darzi Ramandi, H. (2024). Financial Governance Based on Algorithmic Transparency. 2nd International Conference on Law, Management, Educational Sciences, Psychology, and Educational Planning. https://civilica.com/doc/2394428/

Davoodi Farkoush, F., & Rasouli, A. (2024). Explaining and Designing a Model to Determine the Effect of Financial Transparency on Stock Price Drop Risk in Companies Listed on the Tehran Stock Exchange. 7th International Conference on Innovative Ideas in Management, Economics, Accounting, and Banking,

Dener, C., Nii-Aponsah, H., Ghunney, L. E., & Johns, K. D. (2021). GovTech maturity index: The state of public sector digital transformation. World Bank Publications. https://doi.org/10.1596/978-1-4648-1765-6

Ding, Q., Huang, J., & Chen, J. (2023). Does digital finance matter for corporate green investment? Evidence from heavily polluting industries in China. Energy Economics, 117, Article 106476. https://doi.org/10.1016/j.eneco.2022.106476

Dong, Z., & Wang, J. (2024). Does public data access stimulate the efficiency of corporate green innovation? Finance Research Letters, 65, Article 105560. https://doi.org/10.1016/j.frl.2024.105560

Du, Y., Wang, Q., & Zhou, J. (2023). How does digital inclusive finance affect economic resilience: Evidence from 285 cities in China. International Review of Financial Analysis, 88, Article 102709. https://doi.org/10.1016/j.irfa.2023.102709

Kitsios, F., & Kamariotou, M. (2023). Digital innovation and entrepreneurship transformation through open data hackathons: Design strategies for successful start-up settings. International Journal of Information Management, 69, Article 102472. https://doi.org/10.1016/j.ijinfomgt.2022.102472

Liang, Y., Wei, R., & Duan, D. (2025). Digital financial development and commercial bank stability. International Review of Economics & Finance, 97, Article 103749. https://doi.org/10.1016/j.iref.2024.103749

Ma, R., Guo, F., & Li, D. (2024). Can public data availability affect stock price crash risk? Evidence from China. International Review of Financial Analysis, 94, Article 103270. https://doi.org/10.1016/j.irfa.2024.103270

Maleki, R., & Eskandari, M. (2023). Ineffective Financial Laws: The Impact of Government Accounting Standards on Efficiency and Accountability. 2nd National Conference on Innovative Applied Research in Accounting, Damghan.

Mikhaylov, A., Dinçer, H., & Yüksel, S. (2023). Analysis of financial development and open innovation oriented fintech potential for emerging economies using an integrated decision-making approach of MF-X-DMA and golden cut bipolar q-ROFSs. Financial Innovation, 9(1), 4. https://doi.org/10.1186/s40854-022-00399-6

Rachmad, Y. E., Bakri, A. A., Irdiana, S., Waromi, J., & Sinlae, A. A. J. (2024). Analysis of the influence of financial information systems, internal control systems, and information technology on quality of financial reports. Jurnal Informasi Dan Teknologi, 266-271. https://doi.org/10.60083/jidt.v6i1.513

Shafiei, S., & Moradi, S. (2022). Practical Solutions for Economic Transparency in Iran. 1st National Conference on Enhancing Transparency and Its Role in Administrative Health and Combating Corruption, Tehran.

Shan, J., Zhang, L., & Wang, J. (2025). Data elements and corporate stock dividends: A quasi-natural experiment based on government data openness. International Review of Financial Analysis, 97, Article 103846. https://doi.org/10.1016/j.irfa.2024.103846

Titani, J. (2025). Analyzing the Impact of Government Tax Policies on the Motivation for Transparent Financial Reporting in Companies. 21st International Conference on Management and Human Sciences Research in Iran, Tehran.

Wang, W., & Xiao, D. (2025). Marketization of data elements and enterprise green governance performance: A quasi-natural experiment based on data trading platforms. Managerial and Decision Economics, 46(3), 1686-1700. https://doi.org/10.1002/mde.4471

Yan, J. (2025). Assessing the link between digital government development and urban industrial chain resilience: Evidence from public data openness. Environmental Impact Assessment Review, 112, Article 107796. https://doi.org/10.1016/j.eiar.2024.107796