اسکات، وی (1931). تئوری حسابداری مالی (ترجمۀ پارساییان، 1388)، تهران، انتشارات ترمه.
بنیمهد، ب.؛ مرادزاده فرد، م.؛ ولیخانی، م. (1392). بررسی رابطۀ بین محافظهکاری حسابداری و پاداش مدیران. فصلنامۀعلمیپژوهشیحسابداریمدیریت، 7(22)، 34-21.
رهنمای رودپشتی، ف.؛ سروشیار، ا. (1392). ارزیابی مقایسهای توانمندی معیارهای عملکرد اقتصادی و حسابداری در تبیین ارزش شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران. فصلنامۀ علمی ـ پژوهشی تحقیقات مالی، 15(1)،50-29.
زیمرمن، جی.؛ ال والتر، آر. (1942). تئوری اثباتی حسابداری (ترجمۀ پارساییان، 1390). تهران، انتشارات ترمه.
سجادی، س.؛ زارع زاده، م. (1390). بررسی رابطۀ بین طرح های پاداش مدیران و معیارهای اقتصادی ارزیابی عملکرد در شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران. پژوهشهای حسابداری مالی، 4(10)، 54-41.
شمس، ش.؛ یحییزاده فر، م. (1390). بررسی رابطۀ اثر تمایلی با جریانات نقدی و عملکرد شرکت‌های سرمایه‌گذاری بورس اوراق بهادار تهران. فصلنامۀ علمی ـ پژوهشی تحقیقات مالی، 12(30)،116-95.
عیوضلو، ر.؛ قهرمانی، ع.؛ عجم، ع. (1395). بررسی عملکرد مدل پنج‌عاملی فاما و فرنچ با استفاده از آزمون GRS. فصلنامۀ علمی ـ پژوهشی تحقیقات مالی، 18(4)، 714-691.
کردستانی، غ.؛ طایفه، س. (1392). ویژگیهای کیفیِ سود و هزینۀ سرمایۀ سهام عادی. فصلنامۀ علمی ـ پژوهشی تحقیقات مالی،15(1)، 94-75.
مجتهدزاده، و.؛ طـارمی آزمـون، م. (1384). مدل سه عاملی فاما و فرنچ در بـورس اوراق بهـادار تهران جهت پیشبینی بازده سـهام. پیـام مـدیریت، (17 و 18)، 132-109.
مهرانی، س.؛ کرمی، غ.؛ سید حسینی، س.؛ جهرومی، م. (1394). تئوری حسابداری (جلد دوم)، تهران، انتشارات نگاه دانش.
نمازی، م.؛ سیرانی، م. (1383). به بررسی تجربی سازههای مهم در تعیین قراردادها، شاخصها و پارامترهای پاداش مدیران عامل. بررسیهای حسابداری و حسابرسی، 11 (36)، 94-65.
References
Banimahd, B., Moradzadefard, M., Valikhani, M. (2014). Accounting Conservatism and Executive Compensation. Management Accounting, 3(22), 21-34.
(in Persian)
Bianchi, G., & Chen, Y. (2015). CEO compensation and the performance of firms in the hospitality industry: a cross-industry comparison. International Journal of Tourism Sciences, 15)3-4(, 121-138.
Bouteska, A., & Regaieg, B. (2017). The Association between Accounting Earnings, Dividends, Stock Prices and Stock Returns: Value Relevance of Accounting Standards in the Tunisian Stock Market. International Journal of Accounting and Financial Reporting, 7(1), 171-189.
Chambers, D.J., Freeman, R.N., & Koch, A.S. (2005). The effect of Risk on price Responses to Unexpected Earnings. SSRN. 20(4).
Chen, C., Huang, A.G., Jha, R. (2010). Idiosyncratic return volatility, economic activity, and managerial discretion. Working Paper, University of Waterloo.
Chen, L. H., Folsom, D., Paek, W., & Sami, H. )2011(. Accounting conservatism, earnings persistence, and pricing multiples of earnings. Forthcoming, Accounting Horizons. Available at SSRN: https://ssrn.com/abstract=964250.
Cheng, C.S.A., Johnston, J., & Liu, C.Z. (2013). The supplemental role of operating cash flows in explaining share returns. International Journal of Accounting and Information Management, 21(1), 53-71.
Cheris, G. M., & Summers, A. (2005). The Implied Persistence of Unexpected Earnings and the complete Range of ERCs. Available Available at: www.papers.ssrn.com.
Chia-Feng, Y. (2014). CEO Overconfidence, CEO Compensation, and Earnings Manipulation. Journal of Management Accounting Research, 26(2), 167-193.
Choi, J.H., Myers, L.A., Zang, Y., & Ziebary, D. (2008). The effect of management earnings forecasts on the relationship between returs and future earnings and the implications for the continuation of managements quarterly earnings guidance. Conference Paper. Available in: https://ink.library.smu.edu. sg/soa_ research/240.
Dutta, S., & Reichelstein, S. (2005). Stock Price, Earnings, and Book Value in Managerial Performance Measures. The Accounting Review, 80(4), 1069-1100.
Erah, D.O., & Ibadin, L. A. (2017). Corporate attributes and earnings informativeness. International Journal of Business and Finance Management Research, 5(2), 17-25.
Ettredge, M. L., Kwon, S. Y., Smith, D. B., & Zarowin, P.A. (2005). The impact of SFAS No. 131 business segment data on the markets ability to anticipate future earnings. The Accounting Review, 80(3), 773-804.
Eyvazlu, R., Ghahramani, A., Ajam, A. (2017). Analyzing the Performance of Fama and French Five-factor Model Using GRS Test. Financial Research Journal, 18(4), 691-714. (in Persian)
Gelb, D.S., & Zarowin, P.A. (2002). Corporate disclosure policy and the information of stock prices. Review of accounting studies, 7(1), 33–52.
Heshmat, N., Badavar Nahandi, Y., & Taghizade Khanghah, V. (2015). The effect of real and artificial earnings management on the value relevance of earnings. Indian Journal of Fundamental and Applied Life Sciences, 5(S1), 1727-1741.
Hosseini, M., Nadafi, K., Rezahi Hi, S., & Ebrahimi, E. (2017). A Study on the Relationship between Earnings Management Incentives and Earnings Response Coefficient. Procedia Economics and Finance, 36, 232 – 243.
Hussainey, K. (2009). The impact of audit quality on earnings predictability. Managerial Auditing Journal, 24(4), 340-351.
Kazan, E. (2016). The impact of CEO compensation on firm performance in Scandinavia. IBA Bachelor Thesis Conference, Enschede, the Netherlands. University of Twente, The Faculty of Behavioural, Management and Social sciences. 10(November).
Khaksarian, F. (2013). A study on relationship between earnings response coefficient and earnings management: Evidence from Tehran Stock Exchange. Management Science Letters, 3, 2549–2554.
Khan, M., & Watts, R. L. )2009(. Estimation and empirical properties of a firm-year measure of accounting conservatism. Journal of Accounting and Economics, 48, 132-150.
Kordestani, G., Tayefeh, S. (2013). Earnings Attributes and Cost of Equity. Financial Research Journal, 15(1), 75-94. (in Persian)
Kothari, S.P. (2000). The role of financial reporting in reducing financial risks in the market. In: Rosengren, Eric, Jordan, John (Eds.), Building an Infrastructure for Financial Stability. Federal Reserve Bank of Boston: pp 89–102.
Lundholm, R.J., & Myers, L.A. (2002). Bringing the future forward; the effect of disclosure on the returns- earning relation. Journal of accounting research, 40(3), 809-839.
Mehrani, S., Karami, G., Seyedhosseini, S., Jahroomi, M. (2015). Accounting Theory, negahedanesh. (in Persian)
Mojtahedzade, V., Taramiazl, k, M. (2005). Fama and French Five-factor Model
in Tehran Stock Exchange. Management message, (17/18), 109-132.
(in Persian)
Mostafa, W. (2017). The impact of earnings management on the value relevance of earningsEmpirical evidence from Egypt. Managerial Auditing Journal, 32(1), 50-74.
Namazi, M., & Sirani, M. (2004). Experimental investigation of important structures in determining contracts, indices and parameters of bonus of executive directors in Iranian companies. Journal of Accounting and Auditing Review, 11(2), 65-94. (in Persian)
Pandher, G., Pathak, J. (2014). The Essential Role of Accounting Earnings in Return-Maximizing CEO Compensation Contracts. Odette School of Business University of Windsor. Available at SSRN: https://ssrn.com/abstract =2600765.
Perotti, P. & Wagenhofer, A. (2011). Earning Guality Measures and Excess Returns. Working paper, Graz University. Prentice Hall.
Rahnamay Roodposhti, F., Soroushyar, A. (2013). Comparative Assessment of Economic and Accounting Performance Measures Ability in Explaining Value of Companies Listed in Tehran Stock Exchange. Financial Research Journal, 15(1), 29-50. (in Persian)
Raithatha, M., & Komera, S. (2016). Executive compensation and firm performance: Evidence from Indian firms. IIMB Management Review, 28(3), 160-169.
Rajgopal, S., & Venkatachalam, M. (2011). Financial reporting quality and idiosyncratic return volatility. Jaournal of Accounting and Economics, 51(1-2), 1–20.
Saidin, S. F., Malek, M., Ibrahim, D. N., & Kee, P.L. (2017). Investors’ response on the deviation between quarterly and annual earnings. SHS Web of Conferences, 34 shsconf/201.07002.
Sajadi, S., ZarezadehMehrizy, M. (2012). Investigation of the Relationship between Management Compensation and Economics Measuresâ Performance Assessment of Companies listed in Tehran Security Exchange. Financial Research Journal, 3(4), 41-54. (in Persian)
Scott, W. (1931). Financial Accounting Theory [Ali Parsayan, Trans]. Tehran, Termeh. (in Persian)
Shams, S., Yahyazadeh Far, M. (2012). The Survey of the relationship between Disposition Effect and Cash flows and Investment Companies Performance in Tehran Stock Exchange. Financial Research Journal, 12(30), 95-116.
(in Persian)
Shota, O. (2012). Excess executive compensation and demand for accounting conservatism. Research Institue for Economic and Business Adminstration Kobe University, 1-50.
Sonenshine, R., Larson, N., & Cauvel, M. (2016). Determinants of CEO Compensation before and after the Financial Crisis. Modern Economy, 16(7), 1455-1477.
Tucker, W. J., &. Paul A. Z. (2006). Does Income Smoothing Improve Earnings Informativeness? The Accounting Review, 81(1), 251-270.
Velury, U. & Jenkins, D.S. (2006). Institutional ownership and the quality of earnings. Journal of Business Research, 59(9), 1043-1051.
Warfield, T. D., & Wild, J. J. (1992). Accounting recognition and the relevance of earnings as an explanatory variable for returns. The Accounting Review, 67 (4), 821–842.
Zafar, N., Urooj, S.F., & Durrani, T.K. (2008). Interest rate volatility and stock return and volatility. European journal of economic, 14, 1-6.
Zakaria, I. (2012). Performance Measures, Benchmarks and Targets in Executive Remuneration Contracts of UK Firms. The British Accounting Review, 44 (3), 189-203.
Zhang, C. (2010). A Re-examination of the Causes of Time-Varying Stock Return Volatilities. Journal of Financial and Quantitative Analysis, 45, 663–684.
Zimmerman, J. L. & Watts, R. L. (1942). Positive Accounting Theory, [Ali Parsayan, Trans.], Tehran, Termeh. (in Persian
)
