- Asadi, Q., & Manjeq Tappeh, V. (2011). Investigating the effect of management change on earnings management. Financial Management Outlook, 1 (1).
- Aqhdamimoqadam, S., & Sarkani, S. Y. (2012). A study of the "leader-subordinate" relationship in the field of earnings management and dividend Policy
- Alicia Ramírez-Orellanaa, María J. Martínez-Romeroa,∗, Teresa Mari˜ no-Garrido. October 2017. Measuring fraud and earnings management by a case of study: Evidence from an international family business. EUROPEAN JOURNAL OF FAMILY BUSINESS.
- Al-Gabel El-Gharbi University , 2013. Earnings Managment VS FINANCIAL EPORTING FRAUD –KEY FEATURES FOR DISTINGUISHING. Economics and Organization Vol. 10, No 1, , pp. 39 – 47
- Alireza Adel (2020) .investigating the effect of the dimensions of the rhombus model of fraud on the occurrence of fraud in the financial statements of companies listed on the Tehran Stock Exchange.MA. Thesis for master's degree. Zarand Higher Education Institute.
- Alikhani; Izadinia and Kiani .(2021) The role of earnings management in identifying fraud in companies listed on the Tehran Stock Exchange. Journal of Financial Management and Asset Management Volume 8 Number 4.
- Banimahd, B., & Nikomram, H. 1390. Book of accounting theories. (Introduction to descriptive theories). Date of first publication of Islamic Azad University
- Babaei, Z., Seffati F., & Ghiasvand, A. (2016). Investigating the relationship between fraudulent earnings management in the financial statements of listed and over-the-counter member companies. International Conference on Management, Economics and Accounting.
- Beatty, A., Liao, S., and Yu, J., 2013. The spillover effect of fraudulent financial reporting on peer firms’ investments. Journal of Accounting and Economics .
- Bayley, Luke and Stephen Taylor. 2007. Identifying earnings overstatements: A practical test. Working paper. ABN Amro Sydney and University of New South Wales.
- Cathy A. Beaudoin. for the degree of Doctor of Philosophy May 2008. Earnings Management: The Role of the Agency Problem and Corporate Social Responsibility. A Thesis Submitted to the Faculty of Drexel University.
- Patricia M. January 2009. Predicting Material Accounting Misstatements. The Haas School of Business University of California, Berkeley.
- Desai, H., Hogan, C.E. and Wilkins, M.S., 2006. The reputational penalty for aggressive accounting: Earnings restatements and management turnover. The ccounting Review,81(1), pp.83-112
- Dechow, P.M., Richardson, S.A. and Tuna, I., 2003. Why are earnings kinky? An examination of the earnings management explanation. Review of accounting studies
- Dechow, P.M. and Skinner, D.J., 2000. Earnings management: Reconciling the views of accounting academics, practitioners, and regulators. Accounting horizons.
- Dechow, Patricia M, and Ilia Dichev. 2002. The quality of accruals and earnings: The role of accrual estimation errors. The Accounting Review 77
- Donelson, D.C., McInnis, J.M. and Mergenthaler, R.D., 2013. Discontinuities and earnings management: Evidence from restatements related to securities litigation.Contemporary Accounting Research,30(1), pp.242-268.
- Forqandoost Haqiqi, K. Hashemi, S. A., & Foroughi Dehkordi, A. (2014). Study of the relationship between earnings management and the possibility of fraud in the financial statements of companies listed on the Tehran Stock Exchange. Fourteenth year audit knowledge.
- Gao, H., Luo, J. and Tang, T., 2015. Effects of managerial labor market on executive
compensation: Evidence from job-hopping. Journal of Accounting and Economics, 59(2),
203-220.
- Garvey, G.T. and Milbourn, T.T., 2006. Asymmetric benchmarking in compensation:
Executives are rewarded for good luck but not penalized for bad. Journal of Financial
Economics, 82(1), pp.197-225.
- Gandom kar, N. (2016). Investigating the Impact of Behavioral Financial Factors on Investing in Securities. Thesis to receive a master's degree. School of Management - Department of Commerce, Azad University, Central Tehran Branch.
- Gao, H., Luo, J. and Tang, T., 2015. Effects of managerial labor market on executive
compensation: Evidence from job-hopping. Journal of Accounting and Economics, 59(2),
203-220.
- Garvey, G.T. and Milbourn, T.T., 2006. Asymmetric benchmarking in compensation:
Executives are rewarded for good luck but not penalized for bad. Journal of Financial
Economics, 82(1), pp.197-225.
- Haidarpour, F., & Volikhani, M. (1398). The effect of severe weakness in internal controls on the quality of profits in companies listed on the Tehran Stock Exchange. Accounting and auditing studies, 30.
- Hejazi, R., & Jafari, M. (2020). Explaining ethical and immoral behaviors of earnings management using advanced structural models. Accounting knowledge. 11 (4). University of Management and Economics, Shahid Bahonar University of Kerman.
- Huber, Dennis; DiGabriele, James A. 2021 Financial Statement Fraud and the Failure of Corporate Financial Statement Fraud Prediction Journal of Accounting and Finance; West Palm Beach Vol. 21, Iss. 4, (2021): 30-41.
- Johan L. Perols, Barbara A. Lougee.2011The relation between earnings management and financial statement fraud. Advances in Accounting, incorporating Advances in International Accounting 27 (2011) 39–53
- , A. (2018). Investigating the Effects of Applying Auditing Standards on Information Disclosure in Fraudulent Financial Reporting Thesis: Doctoral dissertation in accounting; (Presenting a Model for Fraud Risk Prediction).
- Khosravi Moghadam., Z. (2017). Investigating the relationship between management narcissism and earnings management, Zohreh Khosravi Moghaddam. Master Thesis. Al-Zahra University.
- Karamshahi, B. The effect of audit quality on the cost of agency, earnings management and conservatism in companies listed on the Tehran Stock Exchange, Faculty member of the Accounting Department, Baft Higher Education Complex,
- Karpoff, J.M., Lee, D.S. and Martin, G.S., 2008a. The consequences to managers for financial misrepresentation.Journal of Financial Economics, 88(2), pp.193-215.
- Mashayekhi; B., & Hosseinpur, A. H. (2016). Investigating the Relationship between Real Profit Management and Accrued Earnings Management in Companies Suspected of Tehran Stock Exchange Fraud. Journal of Experimental Financial Accounting Studies, 12 (49), PP. 29-52
- Paul Wood, Justin . The cost of refraining from managing earnings when an industry-leading peer is reporting Fraudulently.2017. . (Doctor of Philosophy) thesis, University of Iowa
- Perols, J. L., & Lougee, B. A. (2011). “The relation between earnings
management and financial statement fraud”. Advances in Accounting, 27(1) 39 – 53.
- Pourzamani, Z., Pooyan, R., & Zolfaqari, M. (2012). The relationship between earnings management and corporate financial incapacity. Journal of Financial Knowledge and Securities Analysis, 16.
- Pourzamani, Z., Talebnia, Q., & Zolfaghari, M. (2019). Opportunistic and efficient earnings management and its relationship with financial constraints: Debt hypothesis test of positive accounting theories. Empirical accounting research, 33.
- Pasandidefard , Vadizadeh , Sepasi (2020). Identifying the effective factors on fraudulent and incorrect financial reporting using the meta-combined method. In the Scientific Quarterly of Value and Behavioral Accounting, Volume 5, Number 9, Pages 301- 334
- Royaee, R. A., Rahnamay Roodpashti, F., & Abdoli, M. R. (2009). Investigating the relationship between culture and agency theory based on earnings management approach. Journal of Cultural Management.
- Soltani, Kh. (2016). "The relationship between ethical risks and earnings management" Journal of Accounting Knowledge, seventh year.
- Sepasi, S., Etemadi, H., Adel, A., & Tashdidi, E. (2019). Presenting a new approach; In predicting and detecting financial statements fraud using the bee algorithm. Journal of Accounting Knowledge.
- Shamsai, V. (2013). Earnings and Fraud Management in Financial Reporting; Recognition of distinction by auditors. Auditor Analytical Monthly. (64).
- Svabova. Lucia, Kramarova Katarina.2020.” Detecting earnings manipulation and fraudulent financial reporting in Slovakia” OeconomiA copernicana Volume 11Issue 3September2020
- Stayesh, M. H., Ghayouri Moghaddam, A. (2017). Presenting the Representation Cost Model in the Manager-Owner Relationship Using a Systematic Perspective Financial Accounting Quarterly / Tenth Year / Financial Accounting Quarterly.
- Zare Bahmanmiri, M. J. (2016). Presenting a Model for Predicting the Possibility of Fraud in Financial Reports; PhD Thesis in Accounting, Faculty of Economics and Administrative Sciences of Mazandaran Province.
- Zang, Zeting. 2020 .A Machine Learning Analysis of Earnings Management Practices in Four East Asian Economies . University of Sydney. The University of Sydney Business School, Discipline of Accounting
|
1؛ Elham Tajiknia2
