ایزدی‌نیا، ناصر؛ نظرزاده، سیدیاسر. (1388). بررسی ارتباط کیفیت سود و بازده سهام در شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران، توسعه و سرمایه، 2(1)، 110-87.
بخردی‌نسب، وحید. (1399). نقش مدیریت راهبردی در بازار سرمایه نسبت به اعلان سود. پژوهش‌های راهبردی مالی و بودجه، 2(5)، 147-113.
بخردی نسب، وحید؛ ژولانژاد، فاطمه. (1396). تأثیر کیفیت سود بر رابطه بین مومنتوم و بازده اضافی سهام. مهندسی مالی و مدیریت اوراق بهادار، 8(32)، 42-21.
بخردی‌نسب، وحید؛ ژولانژاد، فاطمه. (1398). تأثیر اقلام تعهدی بر محدودیت مالی در شرایط بحرانی بر اساس مدل سه عاملی فاما و فرنچ با در نظر گرفتن روند حرکت قیمت سهام. مجله توسعه و سرمایه، 5(1)، 45-1.
بخردی‌نسب، وحید، ژولانژاد، فاطمه. (1394). تأثیر اقلام تعهدی بر شاخص SA . ماهنامه پژوهش‌های مدیریت و حسابداری. 15 و 16(1)، 2-15.
بخردی‌نسب، وحید؛ احمدی، سیدمجتبی. (1396). تأثیر بحران‌های مالی بین المللی جهانی علیه ایران بر کیفیت سود. مطالعات اقتصاد. مدیریت مالی و حسابداری، 3(1)، 51-34.
بخردی‌نسب، وحید؛ ژولانژاد، فاطمه. (1396). تأثیر سایر مکانیسم‌های کیفیت سود بر بازده اضافی با در نظر گرفتن روند حرکت قیمت سهام بر اساس مدل سه عاملی فاما و فرنچ با تکنیک پرتفوی بندی24 گانه به صورت فصلی. دانش مالی تحلیل اوراق بهادار، 10(36)، 43-25.
بخردی‌نسب، وحید؛ نقی‌ها نجف‌آبادی، روح‌الله. (1395). تأثیر حمایت از سرمایه گذار و پذیرش استانداردهای حسابداری بر کیفیت سود. پژوهش‌های کاربردی در مدیریت و حسابداری، 4، 264-251.
پورحیدری، امید؛ همتی، داود. (1383). بررسی اثر قراردادهای بدهی، هزینه‌های سیاسی، طرح‌های پاداش و مالکیت بر مدیریت سود در شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران. بررسی‌های حسابداری و حسابرسی، 11(36)، 63-47.
ثقفی، علی؛ بهار مقدم، مهدی. (1387). محرک‌های مؤثر بر مدیریت سود. توسعه و سرمایه، 1(2)، 125-103.
قدیری‌مقدم، ابوالفضل؛ اسدیان، فاطمه. (1389). بررسی تأثیر ویژگی‌های شرکت بر ساختار سرمایه. توسعه و سرمایه، 3(1)، 176-155.
قائمی، محمدحسین، جمال لیوانی، علی و سجاد ده بزرگی .(1387). کیفیت سود و بازده سهام شرکت‌ها. بررسی‌های حسابداری و حسابرسی، 52، صص71- 88 .
لشکری، زهرا؛ مقدس‌پور، هنگامه؛ قاسمی، محمد. (1388). بررسی ارتباط بهره وری سرمایه، سود هر سهم و نسبت قیمت به سود هر سهم با بازده سهام شرکت‌های پذیرفته شده در بورس اوراق بهادار. توسعه و سرمایه، 2(1)، 173-151.
ناظمی، امین؛ سیدی، سیداحمد. (1389). آیا معیارهای ارزیابی کیفیت سود شرکت‌های پذیرفته شده در بورس تهران یکدیگر را تأیید می‌کنند؟ توسعه و سرمایه، 3(2)، 109-93.
References
Al-Hadi, A., Taylor, G., Hossain, M. (2015). Disaggregation, auditor conservatism and implied cost of equity capital: An international evidence from the GCC. Journal of Multinational Financial Management, 29, 66-98.
BakhridiNasab, V., Ahmadi, S.M. (2017). The impact of global international financial crises against iran on profit quality. economic studies. Financial Management and Accounting, 3(1), 51-34 [In Persian].
BakhridiNasab, V., NaqihaNajafabadi, R. (2016). The effect of investor support and acceptance of accounting standards on profit quality. Applied Research in Management and Accounting, 4, 264-251 [In Persian].
BakhridiNasab, V., Joolanjad, F. (2015). The effect of accruals on the SA index. Monthly Journal of Management and Accounting Research. 15 and 16(1), 2-15 [In Persian].
Balasubramanian, N., Black, B., Khanna, V., (2010). The relation between firm-level corporate governance and market value: A case study of India. European Corporate Governance Institute. 11(4), 319–340.
Balsam, S., Krishnan, J., Yang, J.S. (2003). Auditor industry specialization and earnings quality. Auditing: A Journal of Practice & Theory, 22(2), 71-97.
Becker, C.L., DeFond, M.L., Jiambalvo, J., Subramanyam, K.R. (1998). The effect of audit quality on earnings management. Contemporary Accounting Research, 15(1), 1-24.
Bekharadi Nasab, V., Hossein, S. (2015). The effects of accruals on financial constraints in Tehran Stock Exchange. European Online Journal of Natural and Social Sciences: Proceedings, 4(1), 402-408.
BekhradiNasab, V. (2020). The role of strategic management in capital markets in relation to income statement Vahid Bekhradinasab. Scientific Journal of Budget and Finance Strategic Research, 2(2), 113-147 [In Persian].
BekhradiNasab, V., Jolanejad, F. (2017). The impact of earning quality on excess returns with regard to momentum the impact of earning quality on excess returns with regard to momentum category 24's portfolio technique for seasonal. Financial Knowledge of Securities Analysis, 10(36), 25-43 [In Persian].
BekhradiNasab, V., Zholanezhad, F. (2017). The impact of earning quality on excess returns with regard to momentum. Financial engineering and securities management, 8(32), 21-42 [In Persian].
BekhradiNasab, V., Zholanezhad, F. (2019). The impact of accrual on the financial constraints in critical condition, according to three fama and french factor model by stock price movements process. Journal of Development and Capital, 5(1), 1-45 [In Persian].
Burgstahler, DC., Hail, L., Leuz, C. (2006). The importance of reporting incentives: earnings management in european private and public firms. The Accounting Review, 81(5), 983-1016.
Bushman, R.M., Smith, A.J. (2001). Financial accounting information and corporate governance. Journal of Accounting & Economics, 32(1-3), 237-333.
Cahan, S.F., Liu, G., Sun, J. (2008). Investor protection, income smoothing, and earnings informativeness. Journal of International Accounting Research, 7(1), 1-24.
Caramanis, C., Lennox, C. (2008). Audit effort and earnings management. Journal of Accounting and Economics, 45(1), 116-138.
Chia, Y.M., Lapsley, I., Lee, H.W. (2011). Choice of auditors and earnings management during the Asian financial crisis. Management Auditing Journal, 22(2), 177–196.
Choi, J.H., Kim, J.B., Liu, X., Simunic, D. (2008). Audit pricing, legal liability regimes, and Big 4 premiums: theory and cross-country evidence. Contemporary Accounting Research, 25(1), 55–99.
Farooqi, J., Harris, O., Ngo, T. (2014). Corporate diversification, real activities manipulation, and firm value. Journal of Multinational Financial Management, 27, 130-151.
Francis, J.R., Khurana, I.K., Pereira, R. (2003). Investor protection laws, accounting and auditing around the world. Asia-Pacific Journal of Accounting & Economics, 1(1), 1–30.
Francis, J.R., Maydew, E.L., Sparks, H.C. (1999). The role of Big 6 auditors in the credible reporting of accruals. Auditing: A Journal of Practice and Theory, 18(2), 17-34.
Francis, J.R., Wang, D. (2008). The joint effect of investor protection and Big 4 audits on earnings quality around the world. Contemporary Accounting Research, 25(1), 157-191.
Ghadiri Moghadam, A., Asadian, F. (2010). Evaluating the effect of firm characteristics on capital structure. Journal of Development and Capital, 3(1), 155-176 [In Persian].
Ghaemi, MH., Jamal Liwani, A., Deh Bozorgi, S. (2008). Earnings quality and stock returns. Accounting and Auditing Review, 15(3), 71-88 [In Persian].
Guenther, D.A., Young, D. (2000). The association between financial accounting measures and real economic activity: a multinational study. Journal of Accounting and Economics, 29(1), 53–72.
Hogan, C.E., Wilkins, M.S. (2008). Evidence on the audit risk model: Do auditors increase audit fees in the presence of internal control deficiencies? Contemporary Accounting Research, 25(1), 219-242.
Houque, M.N., Van Zijl, T., Dunstan, K., Karim, W. (2012). The effect of IFRS adoption and investor protection on earnings quality around the world. The International Journal of Accounting, 47(3), 333-355.
Hudaib, M., Cooke, T.E. (2005). The impact of managing director changes and financial distress on audit qualification and auditor switching. Journal of Business Finance & Accounting, 32(9–10), 1703–1739.
Izadinia, N., Nazarzade, S. (2009). Investigating the relationship between earning quality and stock rate of return: Listed companies in Tehran Stock Exchange. Journal of Development and Capital, 2(1), 87-110 [In Persian].
Jaggi, B., Low, P.Y. (2011). Joint effect of investor protection and securities regulations on audit fees. International Journal of Accounting, 46(I3), 241–270.
Johl, S., Jubb, C.A., Houghton, K.A. (2007). Earnings management the audit opinion: evidence from Malaysia. Managerial Auditing Journal, 22(7), 688–715.
Jones, J., (1991), Earnings management during import relief Investigations. Journal of Accounting Research, 29, 193-228.
Karolyi, G. (2012). Corporate governance, agency problems and international cross-listings: A defense of the bonding hypothesis. Emerging Markets Review, 13(4), 516-547.
Knechel, W.R., Willekens, M. (2006). The role of risk management and governance in determining audit demand. Journal of Business Finance & Accounting, 33(9–10), 1344–1367.
Lashkari, Z., Moghadaspour, H., Ghasemi, M. (2009). Comparing relationships: Between capital productivity and return with between earning per share and price-earning ratio and return in Tehran Stock Exchange market. Journal of Development and Capital, 2(1), 151-173 [In Persian].
Leuz, C., Nanda, D., Wysocki, P.D. (2003). Earnings management and investor protection: An international comparison. Journal of Financial Economics, 69(3), 505-527.
Lin, Z.J., Liu, M. (2010). The determinants of auditor switching from the perspective of corporate governance in China. Advances in Accounting, 26(1), 117–127.
Maijoor, S.J., Vanstraelen, A., (2006). Earnings management within Europe: the effects of member state audit environment, audit firm quality and internationalcapital markets. Accounting and Business Research, 36(1), 33–52.
Nabar, S., Boonlert-U-Thai, K.K. (2007). Earnings management, investor protection, and national culture. Journal of International Accounting Research, 6(2), 35-54.
Nazemi, A., Seyedi, S. (2011). Do earnings quality measures confirm each other? evidence from Tehran Stock Exchange. Journal of Development and Capital, 3(2), 93-109 [In Persian].
Newman, P., Patterson, E., Smith, R. (2005). The role of auditing in investor protection. Accounting Review, 80(1), 289–313.
Persakis, A., Iatridis, G.E. (2015). Earnings quality under financial crisis: A global empirical investigation. Journal of Multinational Financial Management, 30, 1-35.
Pourheidari, O., Hemmati, D. (2004). Investigating the effect of debt contracts, political expenses, reward schemes and ownership on profit management in companies listed on Tehran Stock Exchange. Accounting and Auditing Reviews, 11(36), 63-47 [In Persian].
Saghafi, A., Bahar Moghaddam, M. (2008). Incentives affecting earnings management. Journal of Development and Capital, 1(2), 103-125 [In Persian].
Shen, C.H., Chih, H.L. (2005). Nvestor protection, prospect theory, and earnings management: an international comparison of the banking industry. Journal ofBankingandFinance, 29, 2675–2697.
Van Tendeloo, B., Vanstraelen, A. (2008). Earnings management and audit quality in Europe: evidence from the private client segment market. European Accounting Review, 17(3), 447–469.
Watts, R.L., Zimmerman, J.L. (1983). Agency problems, auditing, and the theory of the firm: Some evidence. Journal of Law and Economics, 26(3), 613-633.
)
