Subject Areas :
سعید جبارزاده کنگرلویی 1 , میرجواد سیدنژاد 2 * , ناصر جلالی مرند 3
1 - دانشگاه آزاد اسلامی واحد ارومیه ،گروه حسابداری،ارومیه،ایران
2 - حسابداری،علوم انسانی،دانشگاه آزاد،جلفا،ایران
3 - دانشگاه آزاد اسلامی واحد مرند، گروه حسابداری، مرند، ایران
Keywords:
Abstract :
Khodamipour, Ahmad. Khorshidi, Alireza. Shirzad, Ali. (2013). The impact of disclosure quality on earning management kinds. The journal of accounting and audit studies. 3(2). 21-38.
Amiri, Hadi. Mohammadi Khorzogi, Hajar. (2012). Analysis of the relationship between financing through debt and earning quality in corporate at Tehran Stock Exchange. The research-scientific quarterly of financial accounting. 4(16). 61-81.
Ansari, Abdolmahdi. Dari Sadeh, Mostafa. Shirzad, Ali. (2013). Study of the impact of conservatism on the earning management types in corporate at Tehran Stock Exchange. Management accounting Quarterly. 6(19). 61-78.
Beatty, A. & Weber, J. (2003). The effects of debt contracting on voluntary accounting method changes. The Accounting Review, 76, 27-59.
Bruns, W. & Merchant, K. (1990). The dangerous morality of managing earnings. Management Accounting, 72(2), 22-25.
Cormier, D. Sylvain, H. and 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: 26– 38.
Dechow, P and I. D. Dichev. (2002). "The Quality of Accruals and Earnings: The Role of AccrualEstimation Errors", The Accounting Review, Vol. 77, pp. 35–59.
Dichev, I. & Skinner, D. (2002). Large-sample Evidence on the Debt Covenant Hypothesis. Journal of Accounting Research, 40, 1091-1123.
Fakhari, Hossein. Adili, Mojtaba. (2012). Study of the relationship between free cash flows and earning management through real activities in corporates at Tehran Stock Exchange. The journal of accounting and audit studies. 3(19). 63-78.
Forughi, Darush, Mohammadi, Hajar. (2011). How to related the financing methods to debt and earning quality. The journal of accounting research. 1. 137-154.
García,J. M, and G. Beatriz and F. Penalva(2012). Accounting conservatism and the limits to earnings management. http://ssrn. com/abstract.
Ghosh. A. And D. Moon. (2010). “Corporate Debt Financing and Earning Quality”, Journal of Business Finance & accounting, vol. 37, pp. 538-559.
Graham, J. C. Harvey, & Rajgopal, S. (2005). The economic implications of corporate financial reporting. Journal of Accounting and Economics, 40(1-3), 3-73.
Harford, Jarrad, Li, Kai, and Xinlei Zhao, (2007), Corporate Boards and the Leverage and Debt Maturity Choices, available at: http://ssrn. com/abstract=891300.
Hashemi, Seyyedabbas. Sadeghi, Mohsen. Soroushyar, Afsaneh. (2010). Evaluation of earning quality role on the financing model and methods and investment efficiency in corporate at Tehran Stock Exchange. Accounting and audit researches. 6
Izadinya, Naser. Rabiee, Hamed. Hamidyan, Narges. (2013). Study of the relationship between leverage and real earning management in corporate at Tehran Stock Exchange. Accounting advancement journal. 1(5). 33-54
Jelinek, K. (2007). The effect of leverage increase on earning management. Journal of Business and Economic Studies, 13, 24-46
Jensen, M. (1986). Agency costs of free cash flow, corporate finance and takeovers. American economic review, 76(2), 323- 329Jensen, M. C. and Meckling, W. H. (1976). Theory of the Firm: Managerial Behaviour, Agency Costs and Capital Structures
Khajavi, Shokrollah. Gorghani, Firouz jah. (2012). Study of the relationship between the board characteristics and financing methods in corporate at Tehran Stock Exchange. The quarterly of accounting and audit studies. 21. 24-47
Kothari, S. P, Leone, A. J. and Wasley, C. E. (2005). Performance matched discretionary accrual measures. Journal of Accounting & Economics 39 (1): 163-197
Mehrani, Sasan. Karami, Gholamreza. Sasani, Alireza. Eskandari, Ghorban. (2013). The equity cost and its relationship with earning quality in corporate at Tehran Stock Exchange (based on comparable approach of high-quality earnings with low-quality earnings). Audit knowledge. 50
Moradi, Mahdi. (2007). Study of the relationship between leverage and earning smoothing in corporate at Tehran Stock Exchange. Financial researches. 24(9). 99-114
Namazi, Mohammad. Bayazidi, Anvar. Jabarzadeh Kangarlouiee. (2011). Study of the relationship between audit quality and earning management in corporate at Tehran Stock Exchange. Accounting Researches. 3(9). 4.
Namazi, Mohammad. Gholami, Reza. (2014). Effect of accrual-based earning management on the investment efficiency in corporate at Tehran Stock Exchange. The journal of accounting knowledge. 5(17). 29.
Nen-Chen, R. H, Jeng, C, Ying, W. (2013). Effect of disclosure regulation on earnings management through related-party transactions: Evidence from Taiwanese firms operating in China. Journal of Accounting and Public Policy, 32 (4): 292-313.
Nor Farhana Selahudin, Zuraidah Mohd Sanusi and Pornanong Budsaratragoo. (2014) Monitoring financial risk ratios and earnings management: evidence from Malaysia and Thailand. Procedia - Social and Behavioral Sciences 145, 51 – 60
Norhayati Zamri Rahayu Abdul Rahman, Noor Saatila Mohd Isa(2013). The Impact of Leverage on Real Earnings Management. Procedia Economics and Finance 7. 86 – 95
Odabashian, K. (2005). The effect of the leverage on opportunistic behavior and earnings management. Dissertation for the Degree of Doctor of Philosophy, University of Connecticut
Roychowdhury, S. (2006). Management of earnings through the manipulation of real activities that affect cash flow from operations. Journal of Accounting and Economics, 42 (3): 335-370
Talebnya, Godratollah. Desineh, Mahdi. Moridi, Fatemeh. (2015). Effect of financial decisions of management on cash flows. Financial and Accounting Studies. 26(7). 87-106
Zagers, I. (2009). The effect of leverage increases on real earnings management. Working Pap