- پورکاظمی، محمد حسین، مراد درویش، عبدالعزیز، والی، معصومه، (1393)، اقتصاد سیاسی ایران در دورۀ دولت نهم با استفاده از نظریۀ بازیها، مجله تحقیقات اقتصادی، 49(1)، 19-43. 22059/JTE.2014.50539
- دینی ترکمانی، علی، مال‌جو، محمد، (1377)، اقتصاد سیاسی و علم اقتصاد، اطلاعات سیاسی–اقتصادی، بهمن و اسفند، شماره 137 و 138، صص 222 تا 225.
- علوی‌تبار، علیرضا، (1388)، اقتصاد سیاسی به‌عنوان یک برنامه پژوهشی، فصلنامه پژوهش‌های اقتصادی، 9(2)، 173-192.
- کوچکی، علی، (1393)، چالش‌ها و الزامات خصوصی‌سازی با تأکید بر طرح توزیع سهام عدالت، دانش حسابرسی، ۱۴ (56)، ۱۷۱-۱۹۰. http://danesh.dmk.ir/article-۱-765-fa.html
- محمدی، حسین، شعبانیان، فرشاد، کاسب، آهون، (1393)، بررسی تأثیر متغیرهای کلان اقتصادی بر شاخص Q توبین شرکت‌های وابسته صنایع غذایی (مطالعه موردی: صنعت قند و شکر)، نشریه اقتصاد و توسعه کشاورزی، 28 (4)، 343-351. 22067/jead2.v0i0.37129 DOI:
- مشایخی، بیتا، محمدآبادی، مهدی، (1390)، رابطه مکانیزم‌های حاکمیت شرکتی با کیفیت سود، مجله پژوهش‌های حسابداری مالی، 2 (8)، 17-32.
- نمازی، محمد، رضایی، حمیدرضا، (1391)، تأثیر نرخ تورم بر کیفیت سود شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران، پژوهش‌های تجربی حسابداری، 2 (5)، 67-91.
- نیکومرام، هاشم، بنی‌مهد، بهمن، رهنمای‌رودپشتی، فریدون، کیایی، علی، (1392)، دیدگاه اقتصاد سیاسی و مدیریت سود، مجله حسابداری مدیریت، 6 (18)، 31-43.
- نیکومرام، هاشم، محمدزاده سالطه، حیدر، (1389)، ارائه الگویی برای تبیین ارتباط بین حاکمیت شرکتی و کیفیت سود، مجله حسابداری مدیریت، 3 (4)، 59-80.
- یزدانی، سهراب، شجاعی دیوکلائی، سیدحسن، (1388)، تأثیر تمرکزگرایی بر اقتصادسیاسی عصر پهلوی اول، تاریخ ایران، شماره 5، تابستان.
- Al-dhamari, R., & Ku Ismail, K.N. (2015). Cash holdings, political connections, and earnings quality. International Journal of Managerial Finance, 11(2), 215–231. http://dx.doi.org/10.1108/IJMF-02-2014-0016
- Ang, J.S., Cole, R.A., & Lin, J.W. (2000). Agency costs and ownership structure. Journal of Finance, 55(1), 81-106. https://doi.org/10.1111/0022-1082.00201
- Bagherpour, M.A., Monroe, G.S., & Shaile, G. (2014). Government and Managerial Influence on Auditor Switching Under Partial Privatization. Journal of Accounting and Public Policy, 33(4), 372-390. https://doi.org/10.1016/j.jaccpubpol.2014.04.004
- Ball, R. & Shivakumar, L. (2005). Earnings quality in UK private firms: comparative loss recognition timeliness, Journal of Accounting and Economics, 3-128.
- Barton, J., & Simko, P.J. (2002). The balance sheet as an earnings management constraint. The Accounting Review, 77 (s-1), 1-27. https://doi.org/10.2308/accr.2002.77.s-1.1
- Bartov, E., Gul, F.A., Tsui, J.S.L. (2000). Discretionary-Accruals Models and Audit Qualifications. Journal of Accounting and Economics, 30(3), 421-452. https://doi.org/10.1016/S0165-4101(01)00015-5
- Ben-Nasra, H., Boubakri, N., & Cosset, J.C. (2015). Earnings Quality in Privatized Firms: The Role of State and Foreign Owners. Journal of Accounting and Public Policy, 34(4), 392-416. https://doi.org/10.1016/j.jaccpubpol.2014.12.003
- Blau, B. Brough, T. Thomas, D. (2013), Corporate lobbying, political connections and the bailout of banks, Journal of Banking and Finance. 37, 3007-3017.
- Boubakria, N., Ghoulb, S.E., & Saffar, W. (2015). Firm growth and political institutions. Journal of Multinational Financial Management, 31. 104-125. http://dx.doi.org/10.1016/j.mulfin.2015.05.003
- Bushman, R.M., & Smith, A.J. (2001). Financial accounting information and corporate governance. Journal of Accounting and Economics, 32(1-3), 237-333. https://doi.org/10.1016/S0165-4101(01)00027-1
- Chan, K., Chan, L.K.C., Jegadeesh, N., & Lakonishok, J. (2006). Earnings quality and stock return. The Journal of Business, 79(3), 1041-1082. http://www.jstor.org/stable/10.1086/500669
- Chaney, P.K., Faccio, M., & Parsley, D. (2011). The Quality of Accounting Information in Politically Connected Firms. Journal of Accounting and Economics, 51(1-2), 58–76. https://doi.org/10.1016/j.jacceco.2010.07.003
- Chen, D., Li, J., Liang, Sh., & Wang, G. (2011). Macroeconomic control, political costs and earnings management: Evidence from Chinese listed real estate companies. China Journal of Accounting Research, 4 (3), 91–106. https://doi.org/10.1016/j.cjar.2011.06.002
- Chuang, L., Xiuhong, L., Zhang, L. (2010). Earnings Quality and the Agency Costs of Controlling Shareholder, International Conference on E-Business and E-Government. IEEE Computer Society Washington, 5132-5135. 1109/ICEE.2010.1288
- Czajor, P., Michalak, J., Waniak-Michalak, H., (2013). Influence of Economy Growth on Earnings Quality of Listed Companies in Poland. Contemporary Practices in Finance and
Accounting.80(4), 48-58. http://dx.doi.org/10.5755/j01.ss.82.4.6602
- Dechow, P., Kothari, M.S.P., Watts, R. L. (1998). The relation between earnings and cash flows, Journal of Accounting and Economics, 25,133-168
- Dechow, P.M., Dichev, I.D. (2002). The quality of accruals and earnings: the role of accruals in estimation error. The Accounting Review, 77(s-1), 35-59. https://doi.org/10.2308/accr.2002.77.s-1.35
- Dechow, P.M., Sloan, R.G., Sweeney, A.P. (1995). Detecting earnings management. The Accounting Review, 70(2), 193–225. http://www.jstor.org/stable/248303
- Diamond, D.W. (1991). Monitoring and Reputation: The Choice between Bank Loans and Directly Placed Debt. Journal of Political Economy, 99(4), 689-721. http://www.jstor.org/stable/2937777
- Dichev, I.D., Skinner, D.J. (2002). Large Sample Evidence on the Debt Covenant Hypothesis. Journal of Accounting Research. 40(4), 1091-1123. https://doi.org/10.1111/1475-679X.00083
- Dou, Y., Khan, M., Zou, Y. (2016). Labor Unemployment Insurance and Earnings Management. Journal of Accounting and Economics, 61(1), 166-184. https://doi.org/10.1016/j.jacceco.2015.06.001
- Faccio, M. (2006). Politically connected firms. American Economic Review, 96(1), 369-386. http://www.jstor.org/stable/30034371
- Faccio, M. (2010). Differences between politically connected and no connected firms: A cross-country analysis. Financial Management, 39(3), 905-928. https://doi.org/10.1111/j.1755-053X.2010.01099.x
- Fairfield, P.M., Whisenant, J.S., & Yohn, T.L. (2003). Accrued Earnings and Growth: Implications for Future Profitability and Market Mispricing. The Accounting Review, 78(1), 353-371. http://www.jstor.org/stable/3203307
- Fan, J.P.H., Wong, T.J., & Zhang, T. (2007). Politically Connected CEOs, Corporate Governance, and Post-IPO Performance of China’s Newly Partially Privatized Firms. Journal of Financial Economic, 84(2), 330–357. https://doi.org/10.1016/j.jfineco.2006.03.008
- Fazzari, S.M., Hubbard, R.G., & Petersen, B.C. (2000). Investment-Cash Flow Sensitivities Are Useful: A Comment on Kaplan and Zingales. The Quarterly Journal of Economics, 115(2), 595-705. http://www.jstor.org/stable/2587007
- Frey, B.S. (1978). Modern Political Economy. New York: John Wiley & Sons Inc.
- Gopalakrishnan, V., Parkash, M. (1995). Borrower and Lender Perceptions of Accounting Information in Corporate Lending Agreements. Accounting Horizons, 9(1), 13-26.
- Guo, F., & Ma, Sh. (2015). Ownership Characteristics and Earnings Management in China. The Chinese Economy, 48(5), 372-395, https://doi.org/10.1080/10971475.2015.1067086
- He, G. (2016). Fiscal Support and Earnings Management. The International Journal of Accounting, 51(1), 57–84. https://doi.org/10.1016/j.intacc.2016.01.009
- Hope, O-K., Thomas, W.B., & Vyas, D. (2013). Financial Reporting Quality of U.S. Private and Public Firms. The Accounting Review, 88(5), 1715-1742. https://doi.org/10.2308/accr-50494
- Huang, P., Zhang, Y., Deis, D.R., & Moffitt, J.S. (2009). Do artificial income smoothing and real income smoothing contribute to fair value equivalently?. Journal of Banking & Finance, 33(2), 224-233. https://doi.org/10.1016/j.jbankfin.2008.07.012
- Ifere, E.O., & Okoi, B.O. (2017). Political economy of fiscal deficits in a democracy. EconomiA. 19(1), 12-23. https://doi.org/10.1016/j.econ.2017.10.002
- Iqbal, A., Strong, N., (2010). The effect of corporate governance on earnings management around UK rights issues. International Journal of Managerial Finance. 6 (3), 168-189 https://doi.org/10.1108/17439131011056215
- Jelinek, S, (2007). Agency Costs of Free cash Flow, Corporate Finance and Takeover. American Economic Review, 2 (76), pp 323-329.
- Jensen, M.C., Meckling, W.H. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3(4), 305-360. https://doi.org/10.1016/0304-405X(76)90026-X
- Jiang, W., Lee, P., Anandarajan, A., (2008). The association between corporate governance and earnings quality: Further evidence using the GOV-Score. Advances in Accounting. 24(2), 191-201 https://doi.org/10.1016/j.adiac.2008.08.011
- Kim, Y., Liu, C., & Rhee, S.G. (2003). The Effect of Firm Size on Earnings Management. Working paper. http://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.518.3838&rep=rep1&type=pdf
- Lang, M., Raedy, J.S., Yetman, M.H. (2003). How representative are firms that are cross-listed in the United States? An analysis of accounting quality. Journal of Accounting Research, 41(2), 363-386. https://doi.org/10.1111/1475-679X.00108
- Leuz, C., & Oberholzer-Gee, F. (2006). Political relationships, global financing, and corporate transparency: Evidence from Indonesia. Journal of Financial Economics, 81(2), 411-439. https://doi.org/10.1016/j.jfineco.2005.06.006
- Liu, M. (2017). The Link between Firms' Political Connections and Earnings Quality: Evidence from China. CMC Senior Theses. 1682. http://scholarship.claremont.edu/cmc_theses/1682
- Mikhail, M.Walther, B.Willis, R. (2003). Reactions to dividend changes conditional on earning quality, journal of accounting, auditing, and finance, 18(1):121-151.
- Mohammadrezaei, F., Mohd-Saleh, N., & Banimahd, B. (2012). Political Economy of Corporate Governance: The Case of Iran. International Journal of Business Governance and Ethics, 7(4), 301-330. 1504/IJBGE.2012.051225
- Namazi, M., & Rezaei, G. (2016). The Effects of Earnings Quality Criteria on the Agency Costs: (Evidence from Tehran Stock Exchange Market). 3rd International Conference on New Challenges in Management and Organization: Organization and Leadership, Procedia - Social and Behavioral Sciences, 230, 67–75. https://doi.org/10.1016/j.sbspro.2016.09.009
- Narayanaswamy, R. (2013). Political Connections and Earnings Quality: Evidence from India. IIM Bangalore Research Paper, http://dx.doi.org/10.2139/ssrn.2359322
- NellySari, R., Anugerah, R. (2011). The Effect of Political Influence and Corporate Transparency on Firm Performance: Empirical Evidence from Indonesian Listed Companies. Journal of Modern Accounting and Auditing, 7(8), 773-783. https://DOI:10.17265/1548-6583/2011.08.001
- Park, Y.W., & Shin, H.H. (2004). Board composition and earnings management in Canada. Journal of Corporate Finance, 10(3), 431–457. https://doi.org/10.1016/S0929-1199(03)00025-7
- Qamar, M.A.J., Shahzad, A., & Masood, S. (2015). The Relationship between Debt Financing and Reported Earnings Quality: An Empirical Analysis of Non-financial Firms of Pakistan. Journal of Applied Environmental and Biological Sciences, 5(7), 13-19. https://www.textroad.com/pdf/JAEBS/J.%20Appl.%20Environ.%20Biol.%20Sci.,%205(7)13-19,%202015.pdf
- Riahi-Belkaoui, A. (2004a). Accounting Theory (5th). London: Thomson learning.
- Riahi-Belkaoui, A. (2004b). Politically-Connected Firms: Are They Connected To Earnings Opacity?. Research in Accounting Regulation, 17(1), 25-38. https://doi.org/10.1016/S1052-0457(04)17002-1
- Richardson, V.J. (2000). Information asymmetry and earnings management: some evidence. Review of Quantitative Finance and Accounting, 15(4), 325-347. https://doi.org/10.1023/A:101209840
- Sari, R.N., & Anugerah, R. (2011). The Effect of Corporate Transparency on Firm Performance: Empirical Evidence from Indonesian Listed Companies. Journal of Modern Accounting and Auditing, 7(8): 773-783. http://www.davidpublisher.org/index.php/Home/Article/index?id=2441.html
- Schipper, K. Vincent, L. (2003). Earnings quality. Accounting Horizons, 17(Supplement), 97-110.
- Scott, W.R. (2003). Financial Accounting Theory (3rd ed.). Pearson Publishers.
- Sejati, Y.A. (2009). Political Connections and Earnings Quality: Evidence from Malaysia. Oklahoma State University, PhD these. https://hdl.handle.net/11244/7143
- Shleifer, A., & Vishny, R.W. (1994). Politicians and Firms. The Quarterly Journal of Economics, 109(4), 995–1025. http://www.jstor.org/stable/2118354
- Song, Y., Wang, L., & Zi, Y. (2011). Impacts of Political Connections on Earnings Quality of Chinese Private Listed Companies. Advances in Education and Management, 85-92. http://link.springer.com/chapter/10.1007/978-3-642-23062-2_13.
- Swastika, D.L.T. (2013). Corporate Governance, Firm Size, and Earning Management: Evidence in Indonesia Stock Exchange, IOSR Journal of Business and Management (IOSR-JBM), 10(4), 77-82. iosrjournals.org
- Watts, R. L., Zimmerman, J.L.M. (1986). Positive Accounting Theory. Prentice-Hall Inc.
- White, G. Sondhi, A. Fried, D. (2003). The analysts and use of financial statements. John Wiley and Sons, third edition, 767.
- Xie, B., Davidson, W.N., DaDalt P, J., (2003). Earnings management and corporate governance: the role of the board and the audit committee. Journal of Corporate Finance. 9(3), 295-316 https://doi.org/10.1016/S0929-1199(02)00006-8
|
1؛ فریدون رهنمای رودپشتی2؛ بهمن بنی مهد 
3؛ هاشم نیکومرام2
