بررسی تأثیر کیفیت اقلام تعهدی و کیفیت افشا بر ناکارایی سرمایه‌گذاری در نیروی انسانی

Badavar Nahandi, Y. & Taghizadeh Khanqah, V. (2013). The relationship between some corporate governance mechanisms and investment efficiency in life cycle stages. Journal of Accounting Knowledge, 5(18), 113-140. (in Persian)

Beatty, A., Liao, W.S. & Weber, J. (2010). The effect of private information and monitoring on the role of accounting quality in investment decisions. Contemporary Accounting Research, 27(1), 17-47.

Biddle, G. & Hilary, G. (2006). Accounting quality and firm-level capital investment. The Accounting Review, 81(5), 963-982.

Biddle, G., Hilary, G. & Verdi, R.S. (2009). How does financial reporting quality relate to investments efficiency? Journal of Accounting and Economics, 48(2-3), 112-131.

Christensen, J. & Demski, J. (2002). Accounting Theory: An Information Content Perspective. Boston, Mass: McGraw-Hill, Irwin.

Fadaeinejad, M.E. & Khoramnia, N. (2012). The survey of information content of corporate earning information disclosure and its effect on liquidity and information asymmetry in Tehran stock exchange. Quarterly Journal of Securities Exchange, 18 (5), 61-82. (in Persian)

Fakhari, H. & Rasooli, S. (2013). The study of accruals and conservatism effect on investment efficiency. Quarterly Journal of Empirical Research in Accounting, 2(4), 81-100. (in Persian)

Foroghi, D., Amiri, H. & Mohammadian, M. (2014). Impact of accrual quality on non-cash flow shock stock returns. The Iranian Accounting and Auditing Review, 21(2), 173-188. (in Persian)

Francis, J., LaFond, R., Olsson, P.M. & Schipper, K. (2005). The market pricing of accruals quality. Journal of Accounting and Economics, 39(1), 295–327.

Ghaly, M., Dang, V.A. & Stathopoulos, K. (2015). Institutional investment horizons and labor investment efficiency. Retrieved 19 June 2015 from http://ssrn.com/abstract=2606272.

Gomariz, M.F.C. & Ballesta, J.P.S. (2013). Financial reporting quality, debt maturity and investment efficiency. Journal of Banking & Finance, 40(1), 494-506.

Hamermesh, D. (1993). Labor Demand Princeton. New Jersey: Princeton University Press.

Hassas Yeghaneh, Y., Mehrani, K., Mohammadi, S. & Didar, H. (2012). Presentation and Explanation relationship model between financial reporting quality, asymmetric information and investment efficiency of companies listed in Tehran Stock Exchange. Journal of Audit Science, 12(48), 147-169. (in Persian)

Healy, P.M. & Palepu, K.G. (2001). Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. Journal of Accounting and Economics, 31(1-3), 405-440.

Jung, B., Lee, W.J. & Weber, D.P. (2014). Financial reporting quality and labor investment efficiency. Contemporary Accounting Research, 31(4), 1047-1076.

Khajavi, S. & Momtazian, A. (2014). Investigation the quality of financial information disclosure effect on current and future stock return. Journal of Accounting Knowledge, 1(1), 9-27. (in Persian)

Khodaei Valahzaghard, M. & Yahyaei, M. (2010). To survey the relationship between financial reporting quality & investment efficiency in Tehran Stock Exchange. Quarterly Management Accounting, 3(5), 1-16. (in Persian)

Mahdavi, G., Behpour, S. & Kazemnezhad, F. (2014). Exploring the relationship between disclosure quality and the performance of Tehran Stock Exchange companies using a simultaneous equations system. The Iranian Accounting and Auditing Review, 21(3), 371-386. (in Persian)

Mahmoodabadi, H., & Mehtari, Z. (2012). The association between accounting conservatism and investment efficiency in Tehran Stock Exchange (TSE). Quarterly Journal of Accounting Advances, 3(2): 113-140. (in Persian)

McNichols, M. & Stubben, S. (2008). Does earnings management affect firms’ investment decisions? The Accounting Review, 86(6), 1571-1603.

Mehrani, K. & Parvaei, A. (2014). Disclosure quality in family firms listed in the Tehran Stock Exchange. The Iranian Accounting and Auditing Review, 21(4), 527-540. (in Persian)

Modarres, A. & Hesarzadeh, R. (2008). Financial reporting quality and investment efficiency. Quarterly Journal of Securities Exchange, 1(2), 85-116.
(in Persian)

Mohammadzade Salteh, H., Badavar Nahandi, Y. & Esmaeelnejad, M. (2015). The investigation the effect of corporate governance on firm value with emphasis on investment efficiency in listed firms at Tehran Stock Exchange (TSE). The Iranian Accounting and Auditing Review, 22(1), 125-142. (in Persian)

Ortiz-Molina, H. & Penas, M.F. (2008). Lending to small businesses: the role of the loan maturity in addressing information problems. Small Business Economics, 30(4), 361–383.

Pfeffer, J. (1996). Competitive Advantage through People: Unleashing the Power of the Work force. Cambridge. MA: Harvard Business School Press.

Pinnuck, M. & Lillis, A. (2007). Profits versus losses: Does reporting an accounting loss act as a heuristic trigger to exercise the abandonment option and divest employees? The Accounting Review, 82 (4), 1031–1053.

Saghafi, A. & Motamedi Fazel, M. (2012). Relation between audit quality and investment efficiency in firms with high investment opportunities. Semi-Annually Journal of Financial Accounting Research, 3(4), 1-14. (in Persian)

Saghafi, A. & Arab Mazar Yazdi, M. (2011). Financial reporting quality and investment inefficiency. Semi-Annually Journal of Financial Accounting Research, 2(4), 1-20. (in Persian)

Soleimany Amiri, G. & Farshi, Z. (2013). The effect of bank financing and tax objectives on relationship between financial reporting quality and investment efficiency in companies listed in Tehran Stock Exchange. Journal of Accounting Knowledge, 3(11), 57-83. (in Persian)

Vaez, S.A. & Rashidi Baghi, M. (2014). The effect of ownership structure on the relationship between conservatism and investment efficiency. Quarterly Journal of Accounting Advances, 6(2), 167-195. (in Persian)

Verdi, R. (2006). Financial reporting quality and investment efficiency. Retrieved 11 July 2015 from http://ssrn.com/abstract=930922.