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It seems I cannot find complete explanation for this question everywhere on the internet.
So far, I know the followings:
What's the meaning of 44?
LR44 is some companies proprietary name for the IEC LR1144 battery.
https://en.wikipedia.org/wiki/List_of_battery_sizes
Manufacturers may assign proprietary names and numbers to their batteries, disregarding common, colloquial, IEC, and ANSI naming conventions (see LR44 battery as an example). Often this is done to steer customers towards a specific brand, and away from competing or generic brands, by obfuscating the common name.
The table in the middle of https://en.wikipedia.org/wiki/List_of_battery_sizes#Silver_oxide_and_alkaline_cells shows that the LR1144 IEC designation corresponds to the "most common" name of SR44, otherwise called the LR44
Look on Wikipedia:
"The battery nomenclature is defined by the International Electrotechnical Commission (IEC) in its 60086-3 standard (Primary batteries, part 3 Watch batteries). The letter "L" indicates the electrochemical system used: a zinc negative electrode, manganese dioxide depolarizer and positive electrode, and an alkaline electrolyte. "R44" indicates a cylindrical ("round") cell 11.4±0.2 mm diameter and 5.2±0.2 mm height."
