Subject Areas :
علی اسماعیل زاده 1 , محمد محمودی 2 , سید امین هادیان 3 , احمد برگ بید 4
1 - دانشیار حسابداری دانشگاه آزاد اسلامی واحد اسلامشهر
2 - استادیار دانشگاه آزاد اسلامی واحد فیروزکوه
3 - کارشناسی ارشد حسابداری
4 - کارشناس ارشد حسابداری
Keywords:
Abstract :
فهرست منابع
1) ستایش،محمدحسین و مصطفی کاظم نژاد، ، "بررسی تاثیر ساختار مالکیت و ترکیب هیئت مدیره برسیاست تقسیم سود شرکتهای پذیرفته شده در بورس اوراق بهادار تهران"، مجله دانش حسابداری، 1389، شماره1، صص51-29.
2) فروغی،داریوش ، علی سعیدی و محسن اژدر، ، "تاثیر سهامداران نهادی بر سیاست تقسیم سود در شرکتهای پذیرفته شده در بورس اوراق بهادار تهران"، تحقیقات حسابداری،1388،شماره دوم، صص129-114.
3) مهدی مرادزاده فرد، روح الله قیطاسی و میرسجاد مسجد موسوی، "بررسی میزان ارتباط جریان نقد آزاد شرکت و جریان نقد آزاد سهامدار با ارزش بازار"، مجله مطالعات مالی،1389، شماره7، صص18-1.
4) نمازی ، محمد و احسان کرمانی، "تأثیر ساختار مالکیت بر عملکرد شرکتهای پذیرفته شده در بورس اوراق بهادار تهران"، بررسی های حسابداری و حسابرسی، 1387، شماره53 ، صص100-83 .
5) Ang, J. S., Cole, R. A., & Lin, W. J. (2000). Agency Cost and Ownership Structure. Journal of Finance, 55 (1): PP.81-106.
6) Ang, J., & Ding, D. (2006). Government Ownership and the Performance of Government-Linked Companies: The Case of Singapore. Journal of Multinational Financial Management, 16 (1): 64–88.
7) Assadi, Gholamhossein; Mohammadi, Shapour; Khorram, Esmail (2011). Relationship Between Capital Structure and Ownership Structure, Accounting Knowledge , 2 (4): PP.29-48. (in persian)
8) Baradaran Hasanzadeh, R., Badavar nahandi, Y. and Esmaili, S. (2014). The Effect of Ownership Structure on Auditing Quality. The Financial Accounting and Auditing Researches. 23 (3): 99-115. (in persian)
9) Bukart, M., Gromb, D., & Panunzi, F. (1997). Large shareholders, Monitoring, and the Value of the Firm. The Quarterly Journal of Economics, 112 (3): PP.693–728.
10) Chen, C. R., & Steiner, T. L. (1999). Managerial Ownership and Agency Conflicts: A Non Linear Simultaneous Equation Analysis of Managerial Ownership, Risk Taking, Debt Policy, and Dividend Policy. Financial Review, 34 (1): PP.119–136.
11) Chen, K. C. W., Chen, Z., & Wei, K. C. J.(2011). Agency Costs of Free Cash Flow and the Effect of Shareholder Rights on the Implied cost of Equity Capital. Journal of Financial and Quantitative Analysis, 46 (1): PP.171–207.
12) Chung, R., Firth, M., & Kim, J. B. (2005). Earnings Management, Surplus Free Cash Flow, and External Monitoring. Journal of Business Research, 58 (6): PP.766–776.
13) Ebrahimi Kordlor, A. & Eerabi, M. (2010). Ownership Concentration and Profit Quality in Companies Registered in Tehran Stock Exchange. Financial Accounting Research Journal, 2 (1): PP.95-110. (in persian)
14) Etemadi, H. & Shafakhabiri, N. (2011). Free Cash Flow Impact on Profit Management and the Role of Audit Committee. Quarterly Journal of Financial Accounting, 10 (3): PP.18-42. (in persian)
15) Ebrahimi, Ghasem; Rastegarnia, Fateme (2012). The Impact of Ownership Structure on the Value of Companies in Tehran Stock Exchange. Imperical Researches on Accounting, 2 (5): 33-50. (in persian)
16) Feng, F., Sun, Q., & Tong, W. H. S. (2004). Do Government-Linked Companies Underperform? A Journal of Banking and Finance, 28 (1): PP.2461–2492.
17) Fuad, R. A., & Mohd-Saleh, N. (2008). The Effect of Free Cash Flow Agency Problem on the Value Relevance of Earnings and Book Value. Journal of Financial Reporting and Accounting, 6 (1): PP.75–90.
18) Forughi, D., Saeedi, A. and Adjdar, M. (2009). The Impact of Institutional Shareholders on Dividend Policy of Tehran Stock Exchange listed Companies. Accounting Research, 2 (1): PP.114-129. (in persian)
19) Griffin P., Lont D. and Sun Y. (2010). Agency Problems and Audit Fees Further Tests of the Free Cash Flow Hypothesis. Accounting & Finance, 50 (2): PP.321–350.
20) Habib, A. (2011). Growth Opportunities, Earnings Permanence and the Valuation of Free Cash Flow. Journal of Australasian Accounting Business and Finance, 5 (4): PP.101-122.
21) Jensen, M. (1986). Agency Costs of Free Cash Flow, Corporate Finance and Takeovers. American Economic Review, 76 (2): PP.323–329.
22) Jensen, M., & Meckling, W. (1976). Theory of the Firm: Managerial Behaviour, Agency Costs, and Capital Structure. Journal of Financial Economics, 3 (2): PP.305–360.
23) Kouki.M,& Guizani.M. (2009). Ownership Structure and Dividend Policy Evidence from the Tunisian Stock Market. European Journal of Scientific Research, 25 (1): PP.42-53.
24) Khodadadi, V., Rashidi-Baghi, M., Ghorbani, R. and Kaviani, M. (2013). The Impact of Ownership Structure on the Relationship Between Free Cash Flow and Efficient use of Assets, Scientific-Research Quarterly on Assets Management and Financial Supply, , 1 (1): PP.93-108. (in persian)
25) Khoeini, M. and Salati, S. (2014). Accounting Role on Free Cash Fow Management in Iranian Stock Exchange and OTC Companies. Tehran University , www.library.manhesabdaram.com.(in persian)
26) Lopez, I., F. and Vecente. C. (2010). Do Leverage, Dividend Payout, and Ownership Concentration Influence Firms’ Value Creation? Emerging Markets Finance and Trade, 46 (3): PP.80 – 94.
27) Morck, R., Shleifer, A., & Vishny, R. W. (1988). Management Ownership and Market Valuation. An Empirical Analysis. Journal of Financial Economics, 20 (1): PP.293–315.
28) Moradzadeh, M., Gheitasi, R. and Mousavi, M. (2010). Review of the Extend of Relationship Between Free Cash Flow and Stockholders’ Free Cash Flow with Market Value. The Journal of Financial Studies, 7 (1): PP.1-18. (in persian)
29) Namazi, M. & Kermani, E. (2008). The Impact of Ownership Sturcture on Tehran Stock Exchange Listed Companies Performance. Accounting Reviews, 53 (1): PP.83-100. (in persian)
30) Penman, S., H & Yehuda, N. ( 2009).“ The pricing of Earnings and Cash Flows and an Affirmation of Accrual Accounting. Review of Accounting Studies, 14 (4): PP.453 -479.
31) Peykani, M. (2012). The Relationship Between Free Cash Flow and Cash Flow from Operating Activities with Earnings Per Share of Automative Companies. Journal of Economics–Biomonthly Review of Economics Issues and Policies, 11 (12): PP.111-112. (in persian)
32) Rezai, F., Eidan Torkzad, Kh. & Nassiri, N. (2011). Review of Ownership Structure Impact on Dividend in Tehran Stock Exchange. Quarterly Journal of Securities Exchange, 13 (4): PP.113-133 . (in persian)
33) Singh, M., & Davidson III, W. N. (2003). Agency Costs, Ownership Structure and Corporate Governance Mechanisms. Journal of Banking and Finance, 27 (1): PP.793–816.
34) Setayesh, M,H. and Kazemnejad, M. (2010). Review of Ownership Structure and Composition of Board of Directors Impact on Dividend Policy of the Enlisted Companies in Tehran Stock Exchange. Journal of Accounting Knowledge, 1 (1): PP.29-51. (in persian)
35) Setayesh, M.H and Salehinia, M. (2014), The effect of Ownership Structure and Capital Structure on Free Cash Flow. The Financial Accounting and Auditing Researches. 25 (1): PP.21-38. (in persian)
36) Takiah M., Iskandar,R., Br Bukit2& Zuraidah Mohd Sanusi3(2012). The Moderating Effect Of Ownership Structure On The Relationship Between Free Cash Flow And Asset Utilization.
37) Tsai, H. and Gu, Z. (2007). The Relationship Between Institutional Ownership and Casino Firm Performance. Hospitality Management, 26 (1): PP.517-530.
38) Ying.C, and Fen. H. (2013). Managerial Sentiment, Investment Opportunity Ser Andfirm Performance. Proceedings for the Northeast Region Decision Sciences Institute, 4 (2): PP.122-129.
39) Zerni, M., K. and Nilsson. H. ( 2010). The Entrenchment Problem, Corporate Governance Mechanisms, and Firm Value. Contemporary Accounting Research. 27 (4): PP.1169 - 1206.