آقایی، محمدعلی؛ احمدیان، وحید؛ سفیدگران، میرسعید (1396). ﺗﺄﺛﻴﺮ ﭘﻴﭽﻴﺪﮔﻲ و ﭘﻮﻳﺎﻳﻲ ﻣﺤﻴﻄﻲ ﺑﺮ راﺑﻄﻪ ﻣﺪﻳﺮﻳﺖ ﺳﻮد و ﻋﺪم ﺗﻘﺎرن اﻃﻼﻋﺎﺗﻲ، مجله علمی پژوهشی دانش حسابداری، 4 (4)، 1-22.
بادآور نهندی، یونس؛ تقیزاده خانقاه، وحید (1393). ارتباط بین برخی مکانیزمهای حاکمیت شرکتی و کارایی سرمایهگذاری در مراحل چرخه عمر. مجله علمی پژوهشی دانش حسابداری، 5 (18)، 113- 134.
تهرانی، رضا؛ عسگر، نوربخش (1385). مدیریت سرمایهگذاری. تهران. انتشارات نشر نگاه دانش.
ثقفی، علی؛ عرب مازار یزدی، مصطفی (1389). کیفیت گزارشگری مالی و ناکارایی سرمایهگذاری. پژوهشهای حسابداری مالی، 4(6)، 1-20.
جهانگرنیا، حسین؛ رهنمای رود پشتی، فریدون؛ وکیلی فرد، حمیدرضا (1396). تأثیر کیفیت افشای رویههای حسابداری انتقادی بر عدم تقارن اطلاعاتی، فصلنامه علمی پژوهشی حسابداری مدیریت، 10 (33)، 1-22.
حساس یگانه، یحیی؛ سلیمی، محمدجواد (1390). مدلی برای رتبهبندی حاکمیت شرکتی در ایران. مطالعات تجربی حسابداری مالی، 8 (30)، 1-35.
دیدار، حمزه؛ منصورفر، غلامرضا؛ زارع، الهام (1396). بررسی تأثیر کیفیت حاکمیت شرکتی بر کیفیت افشا با تأکید بر نقش تعدیلکننده رقابت بازار محصول در شرکتهای پذیرفتهشده در بورس اوراق بهادار تهران. پژوهشهای حسابداری مالی، 9(1)، 97- 118.
شعری آناقیر، صابر؛ حساس یگانه، یحیی؛ سدیدی، مهدی؛ نرهئی، بنیامین (1395). ارتباط حاکمیت شرکتی و ابعاد آن با کارایی سرمایهگذاری شرکتهای پذیرفتهشده در بورس اوراق بهادار تهران. مطالعات تجربی حسابداری مالی، 13(52)، 9- 36.
صفری گرایلی، مهدی؛ بالارستاقی، عالیه (1394) بررسی عوامل مؤثر بر کیفیت حاکمیت شرکتی در شرکتهای پذیرفتهشده در بورس اوراق بهادار تهران. مطالعات تجربی حسابداری مالی، 12(47)، 93- 112.
صلواتی، سمانهالسادات؛ اسعدی، عبدالرضا (1396). بررسی ارتباط بین حاکمیت شرکتی و جریان نقدی با ناکارایی سرمایهگذاری شرکتها، مجله دانش سرمایهگذاری، 6(24)، 187- 202.
عرب صالحی، مهدی؛ اشرفی، مجید (1390). نقش ذخایر در تعیین حساسیت سرمایهگذاری جریان نقدی شرکتهای پذیرفتهشده در بورس اوراق بهادار تهران. مجله پژوهشهای حسابداری مالی، 3(3)، 75-94.
کاشانیپور، محمد؛ مؤمنی یانسری، ابوالفضل (1391). بررسی نقش عدم تقارن اطلاعاتی در تصمیمهای ساختار سرمایه شرکتهای پذیرفتهشده در بورس اوراق بهادار تهران. فصلنامه تحقیقات حسابداری و حسابرسی، 4(14)، 4-20.
نیکبخت، محمدرضا؛ طاهری، زهرا (1393). بررسی رابطه بین سازوکارهای راهبری شرکتی و ریسک سیستماتیک. بررسیهای حسابداری و حسابرسی، 21(1)، 109- 126.
Aghaei, M. A., Ahmadian, V., & Sefidgaran, M. S (2017). Effect of complexity and environmental dynamics on the relationship between profit management and information asymmetry. Quartely Journal of Financial Accounting, 4(4), 1-21. (in Persian)
Allen, F.J., & Gale, D. (2000). Corporate Governance and Competition, Corporate Governance Theoretical and Empirical Perspectives. Cambridge University Press, Cambridge.
Arabsalehi, M., & Ashrafi, A. (2011). The role of cash reseves in determining investment – cash flow sensitivity of listed companies in TSE. Journal of Financial Accounting Researches, 3(3), 75-94. (in Persian)
Badavar Nahandi, Y., Taghizadeh Khangah, V. (2014). The relationship between some corporate governance mechanismsand investment efficiency in life cycle stages. Journal of Accounting Knowledge, 18(5), 113-140. (in Persian)
Beatty, A., Liao, S., & Webber, J. (2007). The Effect of Private Information and Monitoring on the Role of Accounting Quality in Investment Decisions. Available in: www.TDP.com.
Beiner, S., Schmid, M. & Wanzenried, G. (2008). Product Market Competition, Managerial Incentives, and Firm Valuation. European Financial Management, 5(1), 79-95.
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. (2008). How Does Financial Reporting Quality Improve Investment Efficiency? Journal of Accounting and Economics, 48(2-3), 112-131.
Billett, M. T., Garfinkel, A., & Jiang, Y (2011). The influence of governance on investment: Evidence from a hazard model. Journal of Financial Economics, 102 (3), 643–670.
Cariola, A., La Rocca, M., & La Rocca, T. (2005). Overinvestment and underinvestment problems: determining factors, consequences and solutions. Working Paper, University of Calabria.
Chen, F., Hope, O., Li, Q., & Wang, X. (2011). Financial reporting quality relate to investment efficiency?. Journal of Accounting and Economics, 48 (2), 112-131.
Chen, L., Chunlei, L., & Guanyu, W (2013). Financial constraints, investment efficiency and corporate governance. Empirical evidence from China, Service Systems and Service Management (ICSSSM). 10th International conference.
Chen, R., El Ghoul, S., Guedhami, O., & Wang, H (2017). Do state and foreign ownership affect investment efficiency? Evidence from privatizations. Journal of Corporate Finance, 42, 408-421.
Chen, W.J. (2013). Can Corporate Governance Mitigate the Adverse Impact of Investor Sentiment on Corporate Investment Decisions? Evidence from Taiwan . Asian Journal of Finance & Accounting, 5(2), 705-836.
Cheung, Y., Stouraitis, A., & Tan, W. (2011). Corporate governance, investment, and firm valuation in Asian emerging markets. Journal of International Financial Management & Accounting, 22 (3), 246-273.
Chung, K. & Zhang, H (2011). Corporate governance and institutional ownership. Journal of Financial and Quantitative Analysis, 46 (1), 247-273.
Cormier, D., Sylvain, H., & Marie, L (2013). The incidence of earnings management on information asymmetry in an certain environment: Some Canadian evidence. Journal of International Accounting, Auditing and Taxation, 22(6), 26– 38.
Degryse, H., & De Jong, A. (2001). Investment spending in the Netherlands: Asymmetric information or managerial discretion? Working Papers of Department of Economics, Leuven ces0114, KU Leuven, Faculty of Economics and Business (FEB), Department of Economics, Leuven.
Didar, H., Mansourfar, G. R., & Zare, E. (2016). Investigating the effect of corporate governance quality on disclosure quality, emphasizing the moderating role of product market competitiveness in the companies accepted in Tehran Stock exchange. Journal Financial Accounting Research, 9(1), 97-118. (in Persian)
Du, J., Li, W., Lin, B & Wang, Y (2018). Government integrity and corporate investment efficiency. Journal of Accounting Research, 11(3), 213-232.
Fama, E., & Jensen, M. (1983). Agency problems and residual claims. Journal of Law and Economics, 26 (2), 327–349.
Fazzari, S., Hubbard, R, G., & Petersen, B. (1988). Financing Constraints and Corporate Investment. Brooking Papers on Economic Activity. 19(2), 141-195.
Giroud, X., & Mueller, H.M. (2011). Corporate Governance, Product Market Competition, and Equity Prices. Journal of Finance, 66(7), 563-600.
Gomariz, M. F. C., & Ballesta, J. P. S. (2014). Financial reporting quality, debt maturity and investment efficiency. Journal of Banking & Finance, 40, 494-506.
Grabowski, H., & Mueller, D. C. (1972). Managerial and stockholder welfare models of firm expenditures. Review of Economics and Statistics, 54 (1), 9–24.
Grullon, G., & Michaely, R (2008). Corporate payout policy & product market competition. Dol: 10.2139/ssrn.972221. In AFA 2008 New Orleans meetings paper.
Hassas Yeganeh, Y., Salimi, M. J. (2010). A model for ranking corporate governance in Iran. Journal Emprical Studies On Financial Accounting, 8(30), 1-35. (in Persian)
Healy, P., Hutton, A., & Palepu, A. (1999). Stock performance and intermediation changes surrounding increase in disclosure. Contemporary Accounting Research, 16(5), 485-520.
Jahangirnia, H., Rahnamaei Roudposhti, F., Vakili Fard, R. (2012). Effect of the quality of disclosure of critical accounting procedure on information asymmetry. Journal Management Accounting, 10(33), 1-12. (in Persian)
Kashanipour, M., Moumeni Yanseri, A. (2011). Investigatian of role of information asymmetry in decision structure decisions of companies adopted in Tehran stock exchange. Quarterly Review of Accounting and Accounting Studies, 4(14), 4-20. (in Persian)
Lai, SH. M., & Liu, CH. L (2017). Management characteristics and corporate investment efficiency. Asia-Pacific Journal of Accounting & Economics, 25(3-4), 295-312.
Lambert, R., Leuz, C., & Verrecchiam, R. E. (2007). Accounting information، disclosure، and the cost of capital. Journal of Accounting Research, 45(2), 385- 420.
Leuz, C., & Verrecchia, R.E. (2000). The economice consequences of increased disclosure. Journal of Accounting Research, 38(2), 313-328.
Li, Y., He, J., & Xiao, M (2018). Risk disclosure in annual reports and corporate investment efficiency. International Review of Economics and Finance, 11(8), 1-14.
Liu, J. (2016). Two Essays on Information Asymmetry and Agency Effects. (Doctoral dissertation), The George Washington University.
Miller, M. H., & Modigliani, F. (1961). Dividend policy, growth, and the valuation pf shares. Journal of Business, 34(4). 411-433.
Myers, S.C., & Majluf, N. S. (1984). Corporate financing and investment decisions when firms have information that investors do not have. Journal of Financial Economics, 13 (2), 187–221.
Nasrum, M. (2013). The Influence of Ownership Structure, Corporate Governance, Investment Decision, Financial Decision and Dividend Policy on the Value of the Firm Manufacturing Companies Listed on The Indonesian Stock Exchange. Journal Managerial, 1(1), 1-10.
Nikbaakht, M. R., & Taheri, Z. (2014). Investigating the rwlationship between corporate governance and systematic risk. Journal of Accounting and Auditing Reviw, 21(1), 109-126. (in Persian)
Ravi, R., & Hong, Y. (2015). Information asymmetry around S & P 500 index changes. Review of accounting and finance, 14(2), 106-127.
Richardson, S. (2006). Over-investment of free cash flow. Review of Accounting Studies, 11, 159–189.
Sadat Salavati, S., Asadi, A. (2017). Investigatian of relationship between corporate governance and cash flow with firms investment efficiency. Journal Management System, 6(24), 187-202. (in Persian)
Saedi, R., & Dastgir, M. (2017). The effect of internal control weakness on investment efficiency of companies listed in Tehran stock exchange. International Journal of Finance and Managerial Accounting, 2(7), 34-42.
Safari Grayeli, M., & Balarastaghi, A. (2016). Factors affecting the quality of corporate governance in listed companies in Tehran stock exchange. Empirical Studies in Financial Accounting Quarterly, 47(12), 93-112. (in Persian)
Saghafi, A., Arabmazar Yazdi, M. (2011). Financial reporting quality and investment inefficiency. Journal of Financial Accounting Researches, 2(4), 1-20. (in Persian)
Sheri Anagir, S., Hassas Yeganeh, Y., Sadidi, M., & Narei, B. (2017). Relationship between corporate governance and its dimensions with investment performance of companies accepted in Tehran stock exchange. Journal Emprical Studies On Financial Accounting, 13(52), 9-36. (in Persian)
Stein, J. (2003). Agency, information and corporate investment," Handbook of the Economics of Finance. in: G.M. Constantinides & M. Harris & R. M. Stulz (ed.), Handbook of the Economics of Finance, (1th Ed.) volume 1, chapter 2, pages 111-165 Elsevier.
Tehrani, R., Nourbakhsh, A. (2005). Tehran investment management, Knowledge Glancce Publications. (in Persian)
Tirole, J. (1988). The Theory of Industrial Organization. MIT Press: Cambridge, Mass.
Venkatesh, P., & Chiang, R. (1986). Information Asymmetry and the Dealer â€TM s Bid-Ask Spread: A Case Study of Earnings and Dividend Announcements. Journal of Finance, 41(5), 1089–1102.
Verdi, R. (2006). Financial reporting quality and investment efficiency. Unpublished PhD Dissertation, Faculties of the University of Pennsylvania in Partial Fulfillment, Available at SSRN: http://www.ssrn.com.
Yang, J., & Jiang, Y. (2008). Accounting information quality, free cash flow and overinvestment: A Chinese study. The Business Review, 11 (1), 159-166.
Zhai, J., & Wang, Y (2016). Accounting information quality, governance efficiency and capital investment choice. China Journal of Accounting Research, 9(4), 251-266.