مطالعه ابزارهای تامین مالی مبتنی بر بدهی دولت به منظور ارائه چارچوبی جهت تدوین استاندارد حسابداری بخش عمومی

Ahmadi, M. (2024/2025). An examination of the relationship between corporate social responsibility reporting to society and the cost of debt financing to investigate the effects of corporate reputation. New Approaches in Management and Accounting, 92, 180–196. (In Persian)

Ajarbandian, N. (2025/2026). In the Sixth Financing Conference: Financing opportunities in the Fourteenth Government. Market and Capital, 136, 37. (in Persian)

Alharasis, E. E. (2025). The implementation of IFRS electronic financial reporting–XBRL and usefulness of financial information: evidence from Jordanian finance industry. International Journal of Law and Management.

Bagheri, F.-S. (2025/2026). Optimization of long-term debt management for municipalities using modern financial accounting tools. In the Twenty-Fifth National Conference on Economics, Management and Accounting. [Conference proceedings]. (In Persian)

Bozorgi Kasgari, S. (2023/2024). The role of accrual accounting and Government Accounting Standards on government effectiveness and public accountability. In the Sixth International Conference on Psychology, Educational Sciences and Social Studies. [Conference proceedings]. (In Persian)

Burkhanov, A. U; Usmonov, B; Tashbaev, B; Botirov, L. B; & Abdullayev, A. B. (2026). Assessment of the Impact of External Debt on Economic Growth: The Case of the Republic of Uzbekistan. In The Sustainable Development of the Entrepreneurial Economy in the Fifth Industrial Revolution (pp. 97-106).

Cascino, S; Széles, M; & Veenman, D. (2025). Does CEO inside debt really improve financial reporting quality? European Accounting Review, 1-30.

Dehghan, H. (2023/2024). Financial instruments (Islamic banking finance, crowdfunding, and supply chain finance). Expert Researchers. [Publication details not fully provided]. (In Persian)

Ding, Q; & Deng, Y. (2025). Local Government Debt Management System, Digital Finance, and Regional Economic Resilience: A Quasi-Natural Experiment Based on the Pilot Reform of" Self-Issuance and Self-Repayment" of Local Government Bonds. Finance Research Letters, 109288.

Heydari, F; Kazemiolum, M. and Khatanloo, M. (2024). The Mediating Effect of Financial Constraints on The Relationship Between Management Entrenchment and Debt Maturity with The Interactive Role of State-Affiliated Companies. Governmental Accounting, 10(2), 191-212.

 doi: 10.30473/gaa.2024.71625.1743.

Islam, S. (2025). Public Finance and Policy Effectiveness A Review of Participatory Budgeting in Local Governance Systems. Available at SSRN 5287147.

Kakar, N. K; Ghutai, G; Iqbal, M; & Ahmad, N. A. (2024). Effect of Interest-Based Debt Financing on Sustainable Development of Residents of Pakistan. Islamiyyat, 46(2), 119-126.

Karami Alam, A. H; Nasabiān, S.; Mehrgan, N. (2025/2026). The role of institutions in the impact of government debt on economic growth: A sample from Muslim countries and ECO members. Islamic Economics and Banking, 51, 385–406. (In Persian)

Khajeh Hasani, M.; Rostami Joz, H.; Amiri, A.; Desineh, M. (2025/2026). Presenting a model of forensic accounting techniques to predict and reduce reporting risk and fraud risk in Iran’s public sector. Journal of Knowledge in Accounting and Management Auditing, 55, 249–263. (In Persian)

Khakbazian, F; Mehrabanpour, M.; Hajihah, Z. (2025/2026). A comparative study of readability techniques and comprehensibility of public sector accounting standards. Journal of Knowledge in Accounting and Management Auditing, 53, 323–340. (In Persian)

Ma‘roof, N. N; Mahmudi Khoshro, O.; Amini, P. (2025/2026). A conceptual model of internal financial controls based on probable risks and transparency of government financial reporting (case study: Kurdistan Region Government of Iraq). Journal of Knowledge in Accounting and Management Auditing, 55, 279–297. (In Persian)

Madji, A; Samir, G; & Bouaita, A. (2025). The Differential Matrix of Islamic Finance Instruments and Their Role in Financing Budget Deficits. Science, Education and Innovations in the Context of Modern Problems, 8(3), 1350-1358.

Masoud, N. (2025). Global insights on public sector accounting reforms: a comprehensive study on the adoption, implementation, and impact of IFRS and IPSAS. Accounting Research Journal, 38(1), 80-105.

Masoumiān, A.; Kordestani, G.; Kazemi, H. (2025/2026). Management accounting in the public sector: Status of adoption and development solutions. Journal of Knowledge in Accounting and Management Auditing, 54, 347–359. (In Persian)

Mohamadipoor, R; bahraei, P; ahmadi, F. and seidkhani, R. (2024). Collaborative financing model based on risk management (Study case of Tehran municipality). Governmental Accounting, 10(1), 161-180. doi: 10.30473/gaa.2023.69055.1677.

Mukhibad, H; & Setiawan, D. (2023). Investigating equity-based financing and debt-based financing in Islamic banks in Indonesia. ISRA international journal of islamic finance, 15(4), 87-103.

Muneem, A; Razif, N. F. B. M; Ali, A. K. B; & Rosele, M. I. (2024). Debt-based financing: a case study of Malaysian Islamic banks. Global Business and Economics Review, 30(1), 39-55.

Polzer, T; Adhikari, P; Nguyen, C. P; & GAarseth-Nesbakk, L. (2023). Adoption of the International Public Sector Accounting Standards in emerging economies and low-income countries: a structured literature review. Journal of Public Budgeting, Accounting & Financial Management, 35(3), 309-332.

Rajabi, E.; Ghasemi Ghaleh, H. (2025/2026). The impact of governance quality on the volume of public debt: OPEC member countries. Journal of Governance Excellence, 21, 143–171. (In Persian)

Rajabi, M.; Zangana, D.; Qasmi, A.; Sadeni, R.; Tazikeh, R. (2025/2026). The role of transparent financial reporting in increasing accountability of managers of public institutions. In the Fifth International Conference on Political Science, Management, Economics and Accounting. [Conference proceedings]. (In Persian)

Sisaye, S; & Birnberg, J. G. (2025). The evolution of sustainability accounting and reporting in the United States: applications of the ecological anthropology and industrial ecology frameworks. Journal of Business and Socio-economic Development, 5(2), 104-121.

Sonjaya, Y; Prasetianingrum, S; Auliyah, I; & Labo, I. A. (2025). Implementation of public sector accounting systems and standards in improving financial transparency. Advances in Applied Accounting Research, 3(1), 1-13.

Strauss, A; & Corbin, J. (1998). Basics of qualitative research techniques.

Vallipour, M; ahmadi, F; Moradour, M. and Mohammadipour, R. (2025). Presenting a hierarchical model for evaluating the performance integrity of the new financing methods of the Bank Melli Iran in the startup ecosyste. Governmental Accounting, 12(1), 261-286.

 doi: 10.30473/gaa.2025.74030.1798.

Wu, S; Saidin, S. F; Osman, M. N. H; & Teruki, N. (2026). Board efficiency index, government ownership and financial performance of Shanghai stock exchange companies. Asian Journal of Accounting Research, 1-17.

Yelfani, A.; Bazagli, H.; Karimi, M. (2025/2026). Challenges and implications of implementing accrual accounting standards in Iran’s public sector: A comparative study with the private sector and IPSAS. In the Thirteenth International Conference on New Perspectives in Management, Accounting and Entrepreneurship, Tehran. [Conference proceedings; pages not provided]. (In Persian)

Zheng, Z; Li, X; Han, X; Shi, D; & Liu, J. (2025). Better green financial instrument: Government green fund and corporate new energy technology innovation. Energy Economics, 143, 108234.