Aier, J., Comprix, J. Gunlock, M. and Lee, D.(2005). The Financial Expertise of CFOs and Accounting Restatements. Accounting Horizons 19 (3): 123–135
Arab Salehi Mehdi and Mohammad Ali Ziaei (2010). Relationship between corporate governance and earnings quality of listed companies on Tehran Stock Exchange, Scientific Research Journal of Financial Accounting, Second Year, issue 5, pp. 35-56.
Barth,M., Beaver,W. and landsman,W., (2001). The relevance of the value relevance literature for financial accounting standard setting: Another view. Journal of accounting and economics, Vol.31, 77-104.
Beneish, M. Vagus, M . (2002). insider trading, earning quality and accrual mispricing, the accounting review ,Vol.77,No.4, pp. 755-791 .
Dehghani Akbar (2011). Management ability and earnings quality – A case study of Tehran Stock Exchange listed companies, Master's thesis, Persian Gulf International Training Centre of Abadan;
Demerjian, P, Lev, B and McVay, S. (2006). Managerial Ability and Earnings Quality. Journal of Modern Accounting and Auditing, Vol.2, No.11: pp. 87-101.
Demerjian, P. Lewis M, Lev. B and McVay, S. (2013). Managerial Ability and Earnings Quality. Avialable online at www.ssrn.com .
Desai,H.,Bhattacharya,N. and Venkataraman,K., (2009). Earnings Quality and Information Asymmetry. Available at www.ssrn.com
Ebrahimi Kordlar, Ali and Aarabi, Mohammad Javad (2010). Concentrated ownership and earnings quality of listed companies on Tehran Stock Exchange, Financial Accounting Research Journal, 2nd year, Vol. II, issue 4, pp. 95-110;
Farahi, Bouzanjani, Borzoo (2005), “Presentation of a development model for managerial skills needed by managers (administrative system), Journal of Danesh-e Modiriat, issue 68, pp. 73-92.
Francis, J. LaFond, R. Olsson, P. and Schipper, K. (2004). Costs of equity and earnings attributes. The Accounting Review 79 (4): 967–1010.
Mansourfar, Gholamreza, Hamzeh Didar, and Vahid Hosseinpour (2015). Effect of managing ability on earnings quality of companies listed on Tehran Stock Exchange, Financial Accounting Research Journal, 7th year, issue 1 (series 23), pp. 37-54.
Mashayekh, Shahnaz and Maryam Esmaeili (2006). Study of the relationship between earnings quality and some aspects of governance in listed companies of Tehran Stock Exchange, Quarterly of Accounting and Auditing Research, issue 45, pp. 25-44.
Mc Nichols, M. (2002). Discussion of the quality of accruals and earnings, the role of accruals estimations errors, the accounting review, Vol. 77, pp.61-69.
Penman, S. Zhang, X. (2002). Accounting conservatism, the quality earnings, and stock returns, the accounting review, Vol.77, No.2, pp. 237-264.
Revsine, L. Collin, D. Johnson, B. (2002). financial reporting and analysts, Upper saddle reiver, new jersey , prentice hall,.
Richardson, S. Sloan, R. Soliman, M. Tuna, I. (2001). Information in accruals about the quality of earnings,working paper university of Michigan business school , ann arbor.
Schiper and Vincent.(2003). Metrical and Empirical, Laws, in Accounting, Accounting Horizons.
Teyrani, Seyed Alireza (2006). Management ability and ability management, Tadbir monthly, issue 175.
)