رابطه بین مدل‌های گزارشگری مالی و ویژگی‌های سود شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران

References

Aly Zaher, N., Mohamed, E.K.A. & Basuony, M. (2020). The effect of timely loss recognition and accrual quality on corporate bond spread: The influence of legal and financial institutions. Journal of International Financial Markets, Institutions and Money. 64, 101-171. DOI:10.1016/j.intfin.2019.101171

Ashari, N., Koh, H. C., Tan, S. L. & Wong, W. H. (1994). Factors Affecting Income Smoothing among Listed Company in Singapore. Accounting and Business Research, 24(96), 291-301.

Bayat, M., Zolghy, H., & Mirhosseini, I. (2015). Examining the Impact of Earnings Persistence on the Value Relevance of Accounting Information. Accounting and Auditing Reviews, 22(1), 41-58. (in Persian)

Bozorgasl, M. & Salehzadeh, B. (2015). The Relationship Between Managerial Ability and Earnings Persistence with an Emphasis on the Components of Liabilities and Cash Flows in Companies Listed on the Tehran Stock Exchange. Journal of Auditing Knowledge, 14(58), 154-170. (in Persian)

Bryan, D. B. & Mason, T. W. (2020). Independent director reputation incentives, accruals quality and audit fees. Journal of Business Finance & Accounting, 47(7-8), 982-1011.

Cho, S. Y., Lee, C. & Pfeiffer, R. J. Jr. (2013). Corporate social responsibility performance and information asymmetry. Journal of Accounting and Public Policy, 32, 71-83.

Chou, S.C. & Chang, C. (2020). Does corporate diversification enhance accrual quality? Review of Accounting and Finance, 19(2), 199-219.

Effiezal Aswadi Abdul, W., Nik Abdul Majid, W., Harymawan, I. and Agustia, D. (2020). Characteristics of auditors’ non-audit services and accruals quality in Malaysia. Pacific Accounting Review, 32(2), 147-175.

Fambudi, I. N. & Fitriani, D. (2019). Analysis Effect of Accrual Quality, Growth Opportunity and Gender Diversity on Firm Performance (Empirical Evidence from Listed Company in Indonesia Stock Exchange). International Journal of Contemporary Accounting, 1(2), 119-132.

Francis, J., LaFond, R., Olsson, P. M. & Schipper, K. (2004). Costs of equity and earnings attributes. The accounting review, 79(4), 967-1010.

Francis, J., Nanda, D. & Olsson, P. (2008). Voluntary Disclosure, Earnings Quality, and Cost of Capital. Journal of Accounting Research, (46), 53-99.

Hassas Yeganeh, Y., Jafari, A., & Rassaian, A. (2011). Determinants of Cash Holdings by Companies Listed on the Tehran Stock Exchange. Financial Accounting Quarterly, 3(9), 39- 66. (in Persian)

Indraswono, C. & Kurniawati, A. D. (2020). Manufacturing Corporate Life Cycle and Discretionary Accruals with Piecewise Linear Model. Media Ekonomi dan Manajemen, 35(1), 61-74.

Jones, J. (1991). Earnings management during import relief investigations. Journal of Accounting Research, 29, 193-228.

Kim, D. & Qi, Y. (2010). Accruals Quality, Stock Returns, and Macroeconomic Conditions. The Accounting Review, 85, 937-978.

Kim, K. S., Chung, C. Y., Lee, J. H., & Cho, S. (2020). Accruals quality, information risk, and institutional investors’ trading behavior: Evidence from the Korean stock market. The North American Journal of Economics and Finance, 51, 101081.

Leuz, C., Nanda, D. & Wysocki, P., (2003). Earnings management and investor protection: An international comparison. Journal of Financial Economics, (69), 505-527.

Li, F., Abeysekera, I. & Ma, S. (2011). Earnings Management and the Effect ofEarnings Quality in Relation to Stress Level and Bankruptcy Level of Chinese Listed Firms. Corporate Ownership and Control, 9 (1), 366-391.

Moscariello, N., La Rosa, F., Bernini, F., Fera, P (2020). Revenue-expense versus asset-liability model The impact on the earnings attributes of non-financial private firms. Meditari Accountancy Research, 28(2), 277-310.

Rezazadeh, J., Nasiri, M., & Rahimpour, M. (2011). The Role of Temporary Accounting Distortions in Reducing the Stability of Liability Items. Journal of Accounting Knowledge, 2(4), 49-64. (in Persian)

Sagafi, A. & Kordestani, GH. (2004). Investigating and Explaining the Relationship between Earnings Quality and Market Reaction to Cash Earnings Changes. Accounting and Auditing Research, 11(3), 51-72. (in Persian)