▪Ahmadi, F. (2014). Hazf-e sefrhaye pul-e melli [Removing zeros from the national currency]. Majallehye
Eghtesadi (Bimonthly Review of Economic Issues and Policies), 14(3–4), 43–50. https://www.sid.ir/
paper/211756/fa (In Persian)
▪▪Barth, M. E. (2021). Financial reporting transparency, valuation and the role of accounting standards. The
Accounting Review, 96(4), 45–68. https://doi.org/10.2308/TAR-2020-0524
▪▪Barth, M. E., Landsman, W. R., & Lang, M. H. (2008). International accounting standards and accounting
quality. Journal of Accounting Research, 46(3), 467–498. https://doi.org/10.1111/j.1475-679X.2008.00287.x
▪▪Bernanke, B. S. (2022). 21st Century Monetary Policy: The Federal Reserve from the Great Inflation to
COVID-19. W. W. Norton & Company. https://doi.org/10.1017/S001301172200021X
▪▪Deegan, C. (2017). Financial accounting theory (4th ed.). McGraw-Hill Education. https://doi.
org/10.4324/9781315889379
▪▪Dumas, B., Lewis, K. K., & Osambela, E. (2022). Multicurrency economy and the monetary unit of account.
Journal of Economic Theory, 200, 105-132. https://doi.org/10.1016/j.jet.2021.105400
▪▪Edwards, S. (2022). Exchange rate regimes, inflation, and monetary policy in emerging markets. National
Bureau of Economic Research (NBER). https://doi.org/10.3386/w30456
▪▪Eichengreen, B. (2008). The real exchange rate and economic growth. Commission on Growth and
Development Working Paper, later published in World Bank Economic Review. https://doi.org/10.1093/wber/
lhn005
▪▪Eskandari Pesyan, A. A., Hajipour, M., & Alavi Hashtjin, S. M. T. (2024). Mahiyat-e pul va karkardhaye
hoghughi-ye an dar nezam-e ghazaei va banki-ye Iran [The nature of money and its legal functions in the
judicial and banking system of Iran]. Faslnameh-ye Didgahhaye Hoghugh-e Ghazayi, 28(104), 1–22. https://
doi.org/10.22034/jlvi.2024.2002890.1006 (In Persian)
▪▪Gnan, E., & Valderrama, M. T. (2012). The impact of currency changes on accounting and reporting. Journal
of Accounting and Public Policy, 31(3), 290–305. https://doi.org/10.1016/j.jaccpubpol.2011.11.002
▪▪Iyoha, F. O., & Oyerinde, D. (2010). Accounting infrastructure and accountability in the management of
اری و گزارشگری مالید حسابر بیلو پد احو ی هار اد صفد تبیین اثرات کاهش تع
سال سی ام / شماره صد و بیستم / پاییز 213 1405
public expenditure in developing countries. Critical Perspectives on Accounting, 21(5), 361–373. https://doi.
org/10.1016/j.cpa.2009.06.002
▪▪Khadem Al-Hosseini, S., & Amir Hosseini, Z. (2018). Esteghlal, ekhtiyar-e tasmimgiri-ye modiran va
amalcard-e mali [Managerial independence, decision-making authority, and financial performance].
Rahbord-e Modiriyat-e Mali, 6(4), 177–200. https://doi.org/10.22051/jfm.2018.19068.1596 (In Persian)
▪▪Klemperer, P. (2021). Switching costs and network effects in monetary regimes. Journal of Industrial
Economics, 69(3), 515–543. https://doi.org/10.1111/joie.12260
▪▪Mehrabani, V. (2011). Tasirpaziri-ye tabaghat-e ejtemaei az tavarrom dar Iran [The impact of inflation on
social classes in Iran]. Faslnameh-ye Tahghighat-e Eghtesadi, 45(1), 207–227. 20.1001.1.00398969.1389.
45.1.10.1 (In Persian)
▪▪Mosley, L. (2005). Dropping zeros, gaining credibility? Currency redenomination in developing nations.
Economic Policy, 20(44), 535–567. https://doi.org/10.1111/j.1468-0327.2005.00145.x
▪▪Mosley, L. (2020). Money and credibility: Redenomination in the 21st century. Cambridge University Press.
https://doi.org/10.1017/CBO9780511491764
▪▪Nikbakht, M. R., & Rafiei, A. (2012). Tadvin-e olgu-ye avamel-e moasser bar tajdid-e eraeh-ye surat-haye
mali dar Iran [Developing a model of factors affecting financial statement restatements in Iran]. Majalleh-ye
Danesh-e Hesabdari, 3(9), 167–194. https://doi.org/10.22103/jak.2012.120 (In Persian)
▪▪Obstfeld, M. (2023). International monetary systems and the neutrality of digital units. Annual Review of
Economics, 15, 231–258. https://doi.org/10.1146/annurev-economics-082222-024531
▪▪Prasad, E. S. (2021). The Future of Money: How the Digital Revolution is Transforming Currencies and
Finance. Harvard University Press. https://doi.org/10.4159/9780674269422
▪▪Rafiei Gharehshiran, S., Emami, K., & Ghaffari, F. (2019). Shenasaei-ye avamel-e tasirgozar-e siyasathaye
puli bar system-e banki [Identifying the factors affecting monetary policies in the banking system].
Modelsazi-ye Eghtesadi, 13(46), 1–24. https://doi.org/10.30495/emj.2019.668102 (In Persian)
▪▪Rajaei, S. M. K., Farahanifard, S., & Mokhtarband, M. (2020). Barrasi-ye nazari-ye asar-e abzarhaye
siyasat-e puli bar tozi’-e daramad az didgah-e eghtesad-e Eslami [A theoretical study of the effects of
monetary policy instruments on income distribution from the perspective of Islamic economics]. Eghtesad-e
Eslami, 20(80), 51–80. https://doi.org/10.22034/ie.2020.241517 (In Persian)
▪▪Reinhart, C. M., & Rogoff, K. S. (2023). Financial cycles and the suppression of inflation data. Princeton
University Press. https://doi.org/10.2307/j.ctv16qk4jt
▪▪Sargent, T. J. (1982). The ends of four big inflations. Inflation: Causes and Effects, University of Chicago
Press. https://doi.org/10.3386/w1586
▪▪Shiller, R. J. (2023). Narrative Economics: How stories go viral and drive major economic events (Updated
Ed.). Princeton University Press. https://doi.org/10.1515/9780691189970
▪▪Taylor, J. B. (2021). Expectations, Rules, and the Shift in Monetary Regimes. Journal of Monetary
Economics, 117, 854-867. https://doi.org/10.1016/j.jmoneco.2020.07.003