Aboody, D., & Kaznik, R. (2000). CEO Stock Option Awards and the Timing of Corporate Voluntary Disclosures. Journal of Accounting & Economics, 29, 73 - 100.
Aghaie, M., & Chalaki, P. (2009). Investigating the Relationship between Corporate Governance and Succession Management in Listed Companies in Tehran Stock Exchange. Accounting and Auditing Research, 4 (1), 54- 77. (In Persian)
Ahmadpour, A., Esamattabari, E. & Talebtabarahangar, M. (2015). Earnings Quality and CEO Tenure. Empirical Research in Accounting, 5 (4), 1- 14. (In Persian)
Ali, A., & Zhang, W. (2015). CEO Tenure and Earnings Management. Journal of Accounting & Economics, 59, 60 - 79.
Armstrong, C. S., Larcker, D. F., Ormazabal, G., & Taylor, D. J. (2013). The Relation between Equity Incentives and Misreporting: The Role of Risk-Taking Incentives. Journal of Accounting & Economics, 109 (2), 327 - 350.
Baber, W. R., Kang, S.-H., & Li, Y. (2011). Modeling Discretionary Accrual Reversal and the Balance Sheet as an Earnings Management Constraint. The Accounting Review, 86 (4), 1189 - 1212.
Bergstresser, D., & Philippon, T. (2006). CEO Incentives and Earnings Management. Journal of Financial Economics, 80 (3), 511 - 529.
Bhojraj, S., Hribar, P., Picconi, M., & McInnis, J. (2009). Making Sense of Cents: An Examination of Firms that Marginally Miss or Beat Analyst Forecasts. The Journal of Finance, 64 (5), 2359 - 2386.
Bozorgasl, M., Rajabdorri, H. & Khoramin, M. (2018). Investigating the Factors Which Affect the timely Audit Reports. Accounting Knowledge, 9 (1), 115- 146. (In Persian)
Cheng, Q., & Warfield, T. D. (2005). Equity Incentives and Earnings Management. The Accounting Review, 80 (2), 441 - 476.
Chi, W., Lisic, L. L., & Pevzner, M. (2011). Is Enhanced Audit Quality Associated with Greater Real Earnings Management?. Accounting Horizons, 25 (2), 315 - 335.
Chiu, P.-C., Teoh, S. H., & Tian, F. (2013). Board Interlocks and Earnings Management Contagion. The Accounting Review, 88 (3), 915 - 944.
Cho, Y., & Chan, M. (2018). The Impact of CEO Characteristics on Real Earnings Management: Evidence from the US Banking Industry. Journal of Applied Finance & Banking, 8 (2), 17-44.
Cohen, D., Dey, A., & Lys, T. (2008). Real and Accrual-Based Earnings Management in the Pre-and Post-Sarbanes-Oxley Period. The Accounting Review, 83 (3), 757 - 787.
Cornett, M. M., Marcus, A. J., & Tehranian, H. (2008). Corporate governance and pay-for-performance: The impact of earnings management. Journal of Financial Economics, 87 (2), 357 - 373.
Daily, C. M., & Johnson, J. L. (1997). Sources of CEO Power and Firm Financial Performance: A Longitudinal Assessment. Journal of Management, 23 (2), 97 - 117.
Dechow, P. M., Sloan, R. G., & Sweeney, A. P. (1995). Detecting Earnings Management. The Accounting Review, 70 (2), 193 - 225.
Falato, A., Li, D., & Milbourn, T. (2015). Which Skills Matter in the Market for CEOs? Evidence from Pay for CEO Credentials. Management Science, 61(12), 2845 - 2869.
Fich, E. M., & Shivdasani, A. (2006). Are Busy Boards Effective Monitors?. The Journal of Finance, 61 (2), 689 - 724.
Fields, T., Lyz, T., & Vincent, L. (2001). Empirical Research on Accounting Choice. Journal of Accounting and Economics, 31 (1-3), 255 - 308.
Graham, J., Harvey, C., & Rajgopal, S. (2005). The Economic Implications of Corporate Financial Reporting. Journal of Accounting and Economics, 40 (1-3), 3 - 73.
Hambrick, D. C., & Quigley, T. J. (2014). Toward More Accurate Contextualization of the CEO Effect on Firm performance. Strategic Management Journal, 35 (4), 473 - 491.
Healy, P. M., & Wahlen, J. (1999). A Review of the Earnings Management Literature and its Implications for Standard Setting. Accounting Horizons, 13 (4), 365 - 383.
Järvinen, T., & Myllymäki, E.-R. (2016). Real Earnings Management before and after Reporting SOX 404 Material Weakness. Accounting Horizons, 30 (1), 119 - 141.
Jensen, M.C. (1986). Agency Costs of Free Cash Flow, Corporate Finance and Takeovers. Am. Econ. Rev, 76, 323–329.
John, K., & Qian, Y. (2003). Incentive features in CEO compensation in the banking industry. Economic Policy Review, 9, 109 - 121.
Kedia, S. (2003). Do executive stock options generate incentives for earnings management? Evidence from accounting restatements. Harvard Business School & Ohio State University, Working paper.
Khakpoor, Z. (2016). The effect of the CEO's rotation period on types of genuine earnings management in manufacturing companies. Master's Degree of Accounting in Semnan University to guide Sayed Kazem Ebrahimi. (In Persian)
Khodamipoir, A. & Sheybani, A. (2018). Investigating the Moderating Role of Real Earnings management on the Relationship between Customer Focus and Tax-Evidence Evidence from Tehran Stock Exchange. Accounting Knowledge, Accepted for publication. (In Persian)
Kim, J., & Sohn, B. (2013). Real earnings management and cost of capital. Journal of Accounting and Public Policy, 32 (6), 518–543.
Klein, A. (2002). Audit Committee, Board of Director Characteristics, and Earnings Management. Journal of Accounting and Economics, 33 (3), 375 - 400.
Kothari, S. P., Leone, A. J., & Wasley, C. E. (2005). Performance Matched Discretionary Accrual Measures. Journal of Accounting and Economics, 39 (1), 163 - 197.
Laux, C., & Laux, V. (2009). Board Committees, CEO Compensation, and Earnings Management. The Accounting Review, 84 (3), 869 - 891.
Mackey, A. (2008). The Effect of CEOs on Firm Performance. Strategic Management Journal, 29 (12), 1357 - 1367.
Malekian, E., & Shayestehmand, H. (2016). The Effect of Managerial Mechanisms of Corporate Governance on Risk Taking: Evidence from Tehran Stock Exchange. Quarterly Financial Accounting Journal, 7 (28), 105-126. (In Persian)
Melazadeh, M., Laridashtbayzi, M., & Saei, M. (2016). Effect of Managing Director's Financial Knowledge on Earnings management. Financial Accounting and Auditing Research, 8 (30), 37-60. (In Persian)
Miller, M. H., & Modigliani, F. (1961). Dividend policy, growth and the valuation 20 of shares. Journal of Business, 34, 411-33.
Nekhili, M., Ben Amer, I. F., Chtioui, T., & Faten, L. (2016). Free cash flow and earnings management: The moderating role of governance and ownership. The Journal of Applied Business Research, 32 (1), 255- 268.
Norhayati, Z., Rahayu, A. & LaMohdIsa, N. (2013). The Impact of Leverage on Real Earnings Management. Procedia Economics and Finance, 7, 86–95.
Roychowdhury, S. (2006). Earnings Management through Real Activities Manipulation. Journal of Accounting and Economics, 42, 335 - 370.
Saffai, N. (2013). Investigating the Impact of Board and Corporate Governance Mechanisms on Real Earnings management in Listed Companies in Tehran Stock Exchange. Master's Degree in Accounting. Islamic Azad University of Marvdasht Branch to guide Mehdi Hosseini Azzanakhari. (In Persian)
Shuto, A. (2007). Executive compensation and earnings management: Empirical evidence from Japan. Journal of International Accounting Auditing and Taxation, 16 (1), 1 - 26.
Sun, J., Lan, J., & Liu, G. (2014). Independ Audit Committee Charactristics and Real Earnings Management. Managerial Auditing Journal, 29 (2), 153-172.
Wang, G., Holmes Jr., R. M., Oh, I.-S., & Zhu, W. (2016). Do CEOs Matter to Firm Strategic Actions and Firm Performance? A Meta-Analytic Investigation Based on Upper Echelons Theory. Personnel Psychology, 69 (4), 775 - 862.
Watts, R. L., & Zimmerman, J. L. (1986). Positive Accounting Theory. Englewood Cliffs, NJ: Prentice-Hall.
Yermack, D. (1995). Do Corporations Award CEO Stock Options Effectively?. Journal of Financial Economics, 39 (2-3), 237 - 269.
Zang, A. Y. (2012). Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management. The Accounting Review, 87 (2), 675 - 703.
Zarebehnamiri, M., Fateri, A., & Malekiankolahbasti, M. (2015). The Investigation of the Relationship between Real and Accrual Earnings Management and Capital Cost in Tehran Stock Exchange. Financial Management Strategy, 3 (1), 141- 159. (In Persian)