کارکردهای حسابداری پانزی در بازار سرمایه ایران با رویکرد داده‌بنیاد

Afshari, H., Ghojavand, Z., & Rasaiian, A. (2016). Determining the impact of substitution or complementarity in explaining the accrual quality and disclosure anomaly in the Tehran Stock Exchange. Financial Accounting Research Quarterly, 8(3), 43-58.

Amoah, B. (2018). Mr Ponzi with Fraud Scheme Is Knocking: Investors Who May Open. Global Business Review, 19(5), 220-249. https://doi.org/10.1177/0972150918788625

Bai, M., Zhang, D., Bai, H., & Qin, Y. (2025). Internal and external managerial challenges of Ponzi financing in China. International Journal of Managerial Finance, 21(4), 1086-1111. https://doi.org/10.1108/IJMF-01-2025-0005

Baltacı, A., & Vural, A. (2024). Anatomy of herd behavior in Ponzi schemes within the scope of marketing mix. Qualitative Research in Financial Markets, ahead-of-print(ahead-of-print). https://doi.org/10.1108/QRFM-09-2023-0218

Bhadra, S., & Singh, K. N. (2024). Ponzi scheme like investment schemes in India, causes, impact and solution. Journal of Money Laundering Control, 27(2), 348-362. https://doi.org/10.1108/JMLC-02-2023-0040

Dewi, I. K., & Wahyudi, I. (2025). The Evolution of Ponzi Schemes: From Traditional Frauds to Digital Money Games. Journal of Auditing, Finance and Forensic Accounting, 13(1), 1-29. https://doi.org/10.21107/jaffa.v13i1.29535

Eisenberg, D. T., & Quesenberry, N. W. (2014). Ponzi Schemes in Bankruptcy. Touro Law Review, 30(3), 38-55. https://digitalcommons.tourolaw.edu/lawreview/vol30/iss3/3

Frina, A., Fréchette, G., Ispano, A., Lizzeri, A., & Perego, J. (2024). The Selective Disclosure of Evidence: An Experiment. NATIONAL BUREAU OF ECONOMIC RESEARCH, 4(3), 48-76. https://doi.org/10.3386/w32975

Haryadi, B., Wahyudi, I., & Hayati, N. (2022). Uncovering the Dark Side of Ponzi Schemes Through Money Game. Jurnal Ilmiah Akuntansi Dan Bisnis, 17(2), 201-213. https://doi.org/10.24843/JIAB.2022.v17.i02.p02

Hofstetter, M., Mejía, D., Rosas, J. N., & Urrutia, M. (2018). Ponzi schemes and the financial sector: DMG and DRFE in Colombia. Journal of Banking & Finance, 96(2), 18-33. https://doi.org/10.1016/j.jbankfin.2018.08.011

Jory, S., & Perry, M. J. (2011). Ponzi Schemes: A Critical Analysis. Journal of Financial Planning, 4(1), 87-101. https://ssrn.com/abstract=1894206

Khanaki, A. M., Farzinfar, A. A., Safari Gerayli, M., & Arabzadeh, M. (2023). Evaluating the exploratory dimensions of forensic accounting: A two-stage fuzzy process. Empirical Research in Accounting, 13(3), 189-210.

Luo, T., & Xiao, Z. (2015). Selective Disclosure Associated with Institutional Investors: Evidence Based on Chinese Stock Market. Annals of Economics and Finance, 16(2), 515-542.

Peng, Z., & Boyle, P. P. (2025). Ponzi Schemes: A Review. Annals of Actuarial Science, 2(1), 66-87. https://doi.org/10.2139/ssrn.5019934

Rezaei, M., Mansouri, F., & Faghani, M. (2021). The Impact of Corporate Governance Systems on Avoiding Companies Falling into Ponzi Schemes: Case Study of Tehran Capital Market. Ethics and Behavioral Studies in Accounting and Auditing, 1(1), 93-112.

Shafakheyberi, N., Hirad, A., Abdoli, M., & Sotoudeh, R. (2025). Ontology of the Ponzi nature in the emergence of opportunistic accounting procedures: Presenting a paradigmatic phenomenological model. Empirical Studies in Financial Accounting, 22(88), 219-325.

Strauss, A. L., & Corbin, J. (1998). Basics of qualitative research: Grounded theory: Procedures and Technique (2nd Edition ed.). Sage.

Suwitho, S., Riharjo, I. B., & Dewangga, D. A. (2023). The nexus between Ponzi scheme and multi-level marketing systems: Evidence in Indonesia. Cogent Social Sciences, 9(1), 111-136. https://doi.org/10.1080/23311886.2023.2178540

Ullah, I., Ahmad, W., & Ali, A. (2022). Determinants of investment decision in a Ponzi scheme: Investors' perspective on the Modaraba scam. Journal of Financial Crime, 29(4), 1172-1190. https://doi.org/10.1108/JFC-02-2020-0027

Uppiah, V. (2018). A critical examination of the regulation of Ponzi scheme in Mauritius. International Journal of Law and Management, 60(6), 1393-1400. https://doi.org/10.1108/IJLMA-08-2017-0201