Subject Areas : • Corporate Governance and the related new subjects
Nassim Shahmoradi 1 , Somayye Entezari 2 , Marzieh Shafiei 3
1 - عضو هیات علمی دانشگاه آزاد اسلامی واحد یزد
2 - Accounting
3 - Msc, Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran
Keywords:
Abstract :
References:
Abbasi, Mahmoud and Afshari, Hossein, 2016, examining the relationship between corporate governance and earnings management in companies listed on the Tehran Stock Exchange, the first conference on accounting, management and economics with a dynamic approach of the national economy, Malayer
Abbaspourthani, Amir and Zabarjadi Laleh, Farzad, 1400, Examining the relationship between the relevance of figures, earnings management and corporate governance of companies listed on the Tehran Stock Exchange, the second industrial engineering, management, economics and accounting conference
Aghaei, Mohammad Ali (2009), investigating the relationship between the characteristics of corporate governance and management accounting research. Earning in companies accepted in Tehran Stock Exchange
Ahmedpour Ahmad, Javan Saeed (2014). Investigating the ownership structure and the relationship between the remuneration of the board of directors and the performance of companies listed on the Tehran Stock Exchange, Financial Accounting Research, 7(2), 17-31
Ali shah, SZ, Zafar, N. and Durriani, TK (2009), "Board Composition and Earnings Management an Empirical Evidence Form Pakistani Listed Companies", Middle Eastern Finance and Economics, issue. 3, pp. 28-38.
Ansari, Abdul Mahdi; Dari Sadeh, Mustafa; Nargesi, Masoud, (2012) Investigating the effect of manipulation of real activities on accrual earnings management in companies admitted to the stock exchange. Bahadar, Tehran, 11th National Accounting Conference of Iran
Azadi, Zahra and Mohammadi, Esfandiar (2014), Institutional Ownership, Ownership Concentration and Audit Liability, Audit Knowledge, No. 60, pp. 165-190
Bagheri, Akbar and Farahini Farahani, Mohammad and Bagheri, Owais, 1400, Investigating the impact of ownership structure, directors' remuneration and financial performance on earnings management of companies listed on Tehran Stock Exchange, 8th international conference on modern management, accounting, economics and banking techniques. With a business growth approach
Barzegari Khangah, Jamal and Qaidi, Salimeh (2017), the impact of remuneration and board structure on investment in research and development, Financial Accounting Knowledge, No. 3, pp. 116-99
Beasley, M. , 1996, "An empirical analysis of the relationship between the board of director composition and financial statement fraud", the accounting review, No.71
Beaver, R. and P. Brown (1968). An empirical evaluation of accounting numbers, Journal of Accounting Research 6, 159-178
Beaver, WH (1996). The information content of annual earnings announcements, Journal of Accounting Research 6, Suppl.,67-92
Bouwens, J., Kroos, P. (2011). Target ratcheting and effort reduction. Journal of Accounting & Economics, 51, 171-185
Bradley, M., Jarell, GA, Han Kim, E., 2007. On the existence of an optimal capital structure. J. Financ. 39 (3), 357–373.
Bryan, S., Hwang, LS, Klein, A., & Lilien, SB (2004). "Compensation of Outside Directors: An Empirical Analysis of Economic Determinants", Available at SSRN 244540.
Carroll, AB (1991). The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders. Business horizons, 34(4), 39-48.
Chang Kua, H. Wang, H. Jen Yeh, L. (2017). The Role of Education of Directors in Influencing Firm R&D Investment. Asia Pacific Management Review. 111 (7): 1-13.
Collins, D. & Haribar, P. (1999). "Earnings-based and accrual-based market anomalies: one effect or two?", Journal of Accounting and Economics, October, 101-122.
Collins, D. & Haribar, P. (1999). "Earnings-based and accrual-based market anomalies: one effect or two?", Journal of Accounting and Economics, October, 101-122
Dabbagh, Rahim and Zovari, Akbar and Moulai, Habib and Basiri Aghmian, Zahra, 2018, the effect of corporate governance mechanisms on earnings management and social responsibility reporting of companies listed on the Tehran Stock Exchange, the third conference of applied research in economics, management and accounting, Jiroft,
Danai Fard, Hassan; Elwani, Mehdi; Azar, Adel (1383). Quantitative research methodology in management: a comprehensive approach. Tehran: Safar, Ishraghi.
Dastgir, Mohsen and Kohkan, Marjan, 1401, the effect of conditional accounting conservatism on the social responsibility of companies listed on the Tehran Stock Exchange, taking into account the moderating role of corporate governance, the second conference on industrial engineering, management, accounting and economics
DeAngelo, H., Masulis, RW, 1981. Optimal capital structure under corporate and personal taxation. J. Financ. Econ. 3 (1), 3–29.
DeAngelo, L. (1998). "Auditor size and audit quality", Journal of Accounting and Economics, Vol. 3, No. 3, pp. 183-199.
Dechow Patricia M., Richardson Scott Anthony, and Tuna Irem A. (2003). "Why are earnings kinky? An examination of the earnings management explanation", Review of Accounting Studies, 8 (June-September): 355-384
Dechow Patricia, Sloan Richard and Sweeney Amy P. (1995). "Detecting earnings management", The Accounting Review, 70, 2 (April): 193–225
Dechow, PM and Skinner, DJ Earnings management: Reconciling the views of accounting academics, practitioners, and regulators. Accounting Horizons, 2000, 14 (June): 235-250
DeFond, ML, Francis, JR and Wong, TJ (2000). "Auditor industry specialization and market segmentation: Evidence from Hong Kong", Journal of Practice & Theory, Vol. 19, No. 1, pp. 49-66.
Duong, L., & Evans, J. (2021). Gender differences in compensation and earnings management: Evidence from Australian CFOs. Pacific-Basin Finance Journal, 40, 17-35.
El Diri, M., Lambrinoudakis, C., & Alhadab, M. (2020). Corporate governance and earnings management in concentrated markets. Journal of Business Research, 108, 291-306
Fallah, Majid. Ehtsham, Ali (2016) The relationship between good corporate governance and cost stickiness in institutions admitted to the Tehran Stock Exchange. The second international conference on criticism and analysis of management in the third millennium, Mashhad, Apadana Scientific and Cultural Institute
Frank Yu. (2006). "Corporate Governance and Earnings Management", Journal of Accounting and Economics, October, 101-122
Ghafari Hasan Kala, Seyedah Parisa and Yousefi Saeedabadi, Reza, 2017, Examining the relationship between corporate social responsibility, corporate governance and managerial risk-taking in companies listed on the Tehran Stock Exchange, the 4th National Conference of Iran's New Sciences and Technologies, Tehran
Ghafran, C., O'Sullivan, N., & Yasmin, S. (2022). When does audit committee busyness influence earnings management in the UK? Evidence on the role of the financial crisis and company size. Journal of International Accounting, Auditing and Taxation, 47, 100467.
Ghardan, Ehsan and Hosseini Sarcheshme, Akbar, 1400, investigating the effect of corporate governance on the relationship between CEO power and earnings management, the third national conference on knowledge management and electronic businesses with a resistance economy approach, Mashhad
God gave, but; Tucker, Reza (2016), The impact of corporate governance structure on the financial performance and value of companies listed in the Tehran Stock Exchange, Danesh Habarsi, No. 60, pp. 165-190
Graham, JR, Harvey, CR, Rajgopal, S., The economic implications of corporate financial reporting, Journal of Accounting and Economics, 2005, 40, 3–73.
Harakeh, M., El-Gammal, W., & Matar, G. (2019). Female directors, earnings management, and CEO incentive compensation: UK evidence. Research in International Business and Finance, 50, 153-170.
Harris, O., Karl, JB, & Lawrence, E. (2019). Board compensation and earnings management: Does gender really matter? Journal of Business Research, 98, 1-14.
Hassah Yeganeh, Yahya and Yazdanian, Narges (2016), the effect of corporate governance on reducing earnings management, Accounting Business Studies, Volume 5, Number 17 - pp. 25-46
Healey, P. (1985). "The effect of Board compensation schemes on accounting decisions", Journal of Accounting and Economics, vol. 7, No. 1/3, pp. 85-107
Hossam, Somia and Khodadadi, Davoud, 1400, Examining the relationship between corporate governance and company size with earnings management in companies listed on the Tehran Stock Exchange, 8th International Conference on Financial Management, Business, Banking, Economics and Accounting
Jensen, Michael C. and William H. Meckling. (1976). "Theory of the firm: Managerial behavior, agency cost, and ownership structure", Journal of Financial Economics, No. 3, pp. 305-360.
Jones, JJ (1991). "Earnings management during important relief investigations", journal of accounting research, vol. 29, pp. 193-228.
Kang, H. and Hsiang, L. , 1995, "earnings management and corporate governance in Asia's emerging markets", Tiwan
Kazemi, Hossein and Beshkouh, Mahdi and Ismaili, Mahdieh, 2016, investigating the impact of corporate governance and ownership concentration on earnings management in companies listed on the Tehran Stock Exchange, the third national conference on knowledge management and electronic businesses with a resistance economy approach , Mashhad
Khalsizadeh, Elham and Elahe Barzegar, (2016) Investigating the relationship between employers' dependence and paid Board compensationes in institutions admitted to the Tehran Stock Exchange, 10th International Conference on Economics and Management, Rasht, Islamic Azad University, Rasht Branch
Khodadadi, Vali and Taker, Reza (2008), the impact of corporate governance structure on the financial performance and value of companies listed on the Tehran Stock Exchange, Accounting and Auditing Research, No. 15, pp. 25-41
Khodayi, Behzad (2016), investigating the relationship between social responsibility and real earnings management and accounting in family and non-family owned companies, Management and Accounting Studies Quarterly, No. 4, pp. 308-323
Khodayi, Behzad (2016), investigating the relationship between social responsibility and real earnings management and accounting in family and non-family owned companies, Accounting Research and Studies Quarterly, No. 4, pp. 308-323
Khosh Taynet, Mohsen and Khani Abdullah. (1382). "Earnings management and Board compensation: a study to clarify financial information", Accounting Studies Quarterly, No. 3, pp. 15-38
Khosh Taynet, Mohsen; Khani, Abdullah (2012); Earnings management and Board compensation: a study to clarify financial information, Accounting Studies, No. 3, pp. 19-35
Khushchingol and Meshki (2016) Investigating the quality of accruals in crisis-affected and healthy institutions and investigating the effect of good corporate governance on the quality of accruals of crisis-affected institutions in the Tehran Stock Exchange.
Klein, A. (2002). "Audit committee, board of director characteristics, and earnings management", Journal of Accounting and Economics, vol. 33, pp. 375-400.
Koh, PS (2003). "On the Association between Institutional Ownership and Aggressive Corporate Earnings Management in Australia", The British Accounting Review, vol. 35, pp. 105–128.
Kothari SP, Leone Andrew L. and Wasley Charles E. (2004). "Performance matched discretionary accrual measures", Journal of Accounting and Economics, 39, 1 (February): 163-197
Kuo, YF, Lin, YM, & Chien, HF (2021). Corporate social responsibility, enterprise risk management, and real earnings management: Evidence from managerial confidence. Finance Research Letters, 41, 101805.
Leuz. C., Dhananjay, N and Peter, W. (2003). "Investor protection and earnings management: An international comparison", Journal of Financial Economics vol. 69, pp. 505-527.
Lin, ZJ and M.Liu (2018): The Impact of Corporate Governance on Auditor Choice: Evidence from China. Journal of International Accounting, Auditing and Taxation, Vol. 18, pp. 44-59
Mahmoudi, Farzaneh and Salehi, Mahdi and Lari, Mahmoud, 2016, Investigating the impact of board of directors' remuneration on company performance and earnings management through quantile regression, the third international conference on industrial management and engineering, Tehran
Mashaikh, Shahnaz and Mahmoudian, Nasim (2016), Investigating the effect of board of directors and CEO remuneration, corporate governance and company characteristics on tax management, New Researches in Accounting and Auditing, No. 2, pp. 9-36
Mashayikhi, Beta; Mehrani, Sasan; Mehrani, Kaveh, Karmi, Gholamreza, (2004). The role of discretionary accruals in the earnings management of companies listed on the Tehran Stock Exchange, Accounting and Auditing Studies, No. 42, p. 74
McGill, G., and E. Outslay. (1988). "Lost in translation: detecting tax shelter activity in financial statements". National Tax Journal LVII, 739–756.
McGuire, Sean T., Thomas C. Omer and Dechun Wang. (2012). "Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference?" The Accounting Review, 37 (3): 975–1003.
McNichols, Maureen 1988. Discussion of the quality of accruals and earnings: The role of accrual estimation error. The Accounting Review, 77 (Supplement): 61–69.
Mehrani, Sasan and Karmi, Gholamreza (2015). Accounting theory volume two. Tehran: Negah Danesh Publications.
Mehravar, Mehdi and Kargar, Hamed, 2018, investigating the relationship between social responsibility and tax evasion and earnings management of companies listed on the Tehran Stock Exchange, the first national conference on humanities and development, Shiraz
Mills, LF and Kaye J. Newberry. (2001). "The Influence of Tax and Nontax Costs on Book Tax Reporting Differences: Public and Private Firms". The Journal of the American Taxation Association, 23(1): 1-19.
Mills, LF and Kaye J. Newberry. (2017). "The Influence of Tax and Nontax Costs on Book Tax Reporting Differences: Public and Private Firms". The Journal of the American Taxation Association, 23(1): 1-19.
Navidi Abbaspour, Ebrahim and Amini Sarand, Hadi, 2018, the effect of corporate governance mechanisms on earnings management with the moderating role of corporate social responsibility, the second national conference on basic research in management and accounting, Tehran
Noravesh, Iraj; Thank you Sahar; Nik Bakht, Mohammad Reza, Investigating Earnings management in Companies, Accepted in Tehran Stock Exchange, Journal of Social and Human Sciences of Shiraz University, 2014. 22nd period, number 2 (special accounting letter),
Okofo, O., Ali, MJ, & Kamran, A. (2021). The impact of corporate governance on the relationship between earnings management and Board compensation. Journal of Applied Accounting Research.
Osma. BC and Belen, GA (2007). "The Effect of the Board Composition and its Monitoring Committees on Earnings Management: evidence from Spain", Corporate Governance: An International Review, vol. 15, issue 6, pp. 1413-1428.
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Abbasi, Mahmoud and Afshari, Hossein, 2016, examining the relationship between corporate governance and earnings management in companies listed on the Tehran Stock Exchange, the first conference on accounting, management and economics with a dynamic approach of the national economy, Malayer
Abbaspourthani, Amir and Zabarjadi Laleh, Farzad, 1400, Examining the relationship between the relevance of figures, earnings management and corporate governance of companies listed on the Tehran Stock Exchange, the second industrial engineering, management, economics and accounting conference
Aghaei, Mohammad Ali (2009), investigating the relationship between the characteristics of corporate governance and management accounting research. Earning in companies accepted in Tehran Stock Exchange
Ahmedpour Ahmad, Javan Saeed (2014). Investigating the ownership structure and the relationship between the remuneration of the board of directors and the performance of companies listed on the Tehran Stock Exchange, Financial Accounting Research, 7(2), 17-31
Ali shah, SZ, Zafar, N. and Durriani, TK (2009), "Board Composition and Earnings Management an Empirical Evidence Form Pakistani Listed Companies", Middle Eastern Finance and Economics, issue. 3, pp. 28-38.
Ansari, Abdul Mahdi; Dari Sadeh, Mustafa; Nargesi, Masoud, (2012) Investigating the effect of manipulation of real activities on accrual earnings management in companies admitted to the stock exchange. Bahadar, Tehran, 11th National Accounting Conference of Iran
Azadi, Zahra and Mohammadi, Esfandiar (2014), Institutional Ownership, Ownership Concentration and Audit Liability, Audit Knowledge, No. 60, pp. 165-190
Bagheri, Akbar and Farahini Farahani, Mohammad and Bagheri, Owais, 1400, Investigating the impact of ownership structure, directors' remuneration and financial performance on earnings management of companies listed on Tehran Stock Exchange, 8th international conference on modern management, accounting, economics and banking techniques. With a business growth approach
Barzegari Khangah, Jamal and Qaidi, Salimeh (2017), the impact of remuneration and board structure on investment in research and development, Financial Accounting Knowledge, No. 3, pp. 116-99
Beasley, M. , 1996, "An empirical analysis of the relationship between the board of director composition and financial statement fraud", the accounting review, No.71
Beaver, R. and P. Brown (1968). An empirical evaluation of accounting numbers, Journal of Accounting Research 6, 159-178
Beaver, WH (1996). The information content of annual earnings announcements, Journal of Accounting Research 6, Suppl.,67-92
Bouwens, J., Kroos, P. (2011). Target ratcheting and effort reduction. Journal of Accounting & Economics, 51, 171-185
Bradley, M., Jarell, GA, Han Kim, E., 2007. On the existence of an optimal capital structure. J. Financ. 39 (3), 357–373.
Bryan, S., Hwang, LS, Klein, A., & Lilien, SB (2004). "Compensation of Outside Directors: An Empirical Analysis of Economic Determinants", Available at SSRN 244540.
Carroll, AB (1991). The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders. Business horizons, 34(4), 39-48.
Chang Kua, H. Wang, H. Jen Yeh, L. (2017). The Role of Education of Directors in Influencing Firm R&D Investment. Asia Pacific Management Review. 111 (7): 1-13.
Collins, D. & Haribar, P. (1999). "Earnings-based and accrual-based market anomalies: one effect or two?", Journal of Accounting and Economics, October, 101-122.
Collins, D. & Haribar, P. (1999). "Earnings-based and accrual-based market anomalies: one effect or two?", Journal of Accounting and Economics, October, 101-122
Dabbagh, Rahim and Zovari, Akbar and Moulai, Habib and Basiri Aghmian, Zahra, 2018, the effect of corporate governance mechanisms on earnings management and social responsibility reporting of companies listed on the Tehran Stock Exchange, the third conference of applied research in economics, management and accounting, Jiroft,
Danai Fard, Hassan; Elwani, Mehdi; Azar, Adel (1383). Quantitative research methodology in management: a comprehensive approach. Tehran: Safar, Ishraghi.
Dastgir, Mohsen and Kohkan, Marjan, 1401, the effect of conditional accounting conservatism on the social responsibility of companies listed on the Tehran Stock Exchange, taking into account the moderating role of corporate governance, the second conference on industrial engineering, management, accounting and economics
DeAngelo, H., Masulis, RW, 1981. Optimal capital structure under corporate and personal taxation. J. Financ. Econ. 3 (1), 3–29.
DeAngelo, L. (1998). "Auditor size and audit quality", Journal of Accounting and Economics, Vol. 3, No. 3, pp. 183-199.
Dechow Patricia M., Richardson Scott Anthony, and Tuna Irem A. (2003). "Why are earnings kinky? An examination of the earnings management explanation", Review of Accounting Studies, 8 (June-September): 355-384
Dechow Patricia, Sloan Richard and Sweeney Amy P. (1995). "Detecting earnings management", The Accounting Review, 70, 2 (April): 193–225
Dechow, PM and Skinner, DJ Earnings management: Reconciling the views of accounting academics, practitioners, and regulators. Accounting Horizons, 2000, 14 (June): 235-250
DeFond, ML, Francis, JR and Wong, TJ (2000). "Auditor industry specialization and market segmentation: Evidence from Hong Kong", Journal of Practice & Theory, Vol. 19, No. 1, pp. 49-66.
Duong, L., & Evans, J. (2021). Gender differences in compensation and earnings management: Evidence from Australian CFOs. Pacific-Basin Finance Journal, 40, 17-35.
El Diri, M., Lambrinoudakis, C., & Alhadab, M. (2020). Corporate governance and earnings management in concentrated markets. Journal of Business Research, 108, 291-306
Fallah, Majid. Ehtsham, Ali (2016) The relationship between good corporate governance and cost stickiness in institutions admitted to the Tehran Stock Exchange. The second international conference on criticism and analysis of management in the third millennium, Mashhad, Apadana Scientific and Cultural Institute
Frank Yu. (2006). "Corporate Governance and Earnings Management", Journal of Accounting and Economics, October, 101-122
Ghafari Hasan Kala, Seyedah Parisa and Yousefi Saeedabadi, Reza, 2017, Examining the relationship between corporate social responsibility, corporate governance and managerial risk-taking in companies listed on the Tehran Stock Exchange, the 4th National Conference of Iran's New Sciences and Technologies, Tehran
Ghafran, C., O'Sullivan, N., & Yasmin, S. (2022). When does audit committee busyness influence earnings management in the UK? Evidence on the role of the financial crisis and company size. Journal of International Accounting, Auditing and Taxation, 47, 100467.
Ghardan, Ehsan and Hosseini Sarcheshme, Akbar, 1400, investigating the effect of corporate governance on the relationship between CEO power and earnings management, the third national conference on knowledge management and electronic businesses with a resistance economy approach, Mashhad
God gave, but; Tucker, Reza (2016), The impact of corporate governance structure on the financial performance and value of companies listed in the Tehran Stock Exchange, Danesh Habarsi, No. 60, pp. 165-190
Graham, JR, Harvey, CR, Rajgopal, S., The economic implications of corporate financial reporting, Journal of Accounting and Economics, 2005, 40, 3–73.
Harakeh, M., El-Gammal, W., & Matar, G. (2019). Female directors, earnings management, and CEO incentive compensation: UK evidence. Research in International Business and Finance, 50, 153-170.
Harris, O., Karl, JB, & Lawrence, E. (2019). Board compensation and earnings management: Does gender really matter? Journal of Business Research, 98, 1-14.
Hassah Yeganeh, Yahya and Yazdanian, Narges (2016), the effect of corporate governance on reducing earnings management, Accounting Business Studies, Volume 5, Number 17 - pp. 25-46
Healey, P. (1985). "The effect of Board compensation schemes on accounting decisions", Journal of Accounting and Economics, vol. 7, No. 1/3, pp. 85-107
Hossam, Somia and Khodadadi, Davoud, 1400, Examining the relationship between corporate governance and company size with earnings management in companies listed on the Tehran Stock Exchange, 8th International Conference on Financial Management, Business, Banking, Economics and Accounting
Jensen, Michael C. and William H. Meckling. (1976). "Theory of the firm: Managerial behavior, agency cost, and ownership structure", Journal of Financial Economics, No. 3, pp. 305-360.
Jones, JJ (1991). "Earnings management during important relief investigations", journal of accounting research, vol. 29, pp. 193-228.
Kang, H. and Hsiang, L. , 1995, "earnings management and corporate governance in Asia's emerging markets", Tiwan
Kazemi, Hossein and Beshkouh, Mahdi and Ismaili, Mahdieh, 2016, investigating the impact of corporate governance and ownership concentration on earnings management in companies listed on the Tehran Stock Exchange, the third national conference on knowledge management and electronic businesses with a resistance economy approach , Mashhad
Khalsizadeh, Elham and Elahe Barzegar, (2016) Investigating the relationship between employers' dependence and paid Board compensationes in institutions admitted to the Tehran Stock Exchange, 10th International Conference on Economics and Management, Rasht, Islamic Azad University, Rasht Branch
Khodadadi, Vali and Taker, Reza (2008), the impact of corporate governance structure on the financial performance and value of companies listed on the Tehran Stock Exchange, Accounting and Auditing Research, No. 15, pp. 25-41
Khodayi, Behzad (2016), investigating the relationship between social responsibility and real earnings management and accounting in family and non-family owned companies, Management and Accounting Studies Quarterly, No. 4, pp. 308-323
Khodayi, Behzad (2016), investigating the relationship between social responsibility and real earnings management and accounting in family and non-family owned companies, Accounting Research and Studies Quarterly, No. 4, pp. 308-323
Khosh Taynet, Mohsen and Khani Abdullah. (1382). "Earnings management and Board compensation: a study to clarify financial information", Accounting Studies Quarterly, No. 3, pp. 15-38
Khosh Taynet, Mohsen; Khani, Abdullah (2012); Earnings management and Board compensation: a study to clarify financial information, Accounting Studies, No. 3, pp. 19-35
Khushchingol and Meshki (2016) Investigating the quality of accruals in crisis-affected and healthy institutions and investigating the effect of good corporate governance on the quality of accruals of crisis-affected institutions in the Tehran Stock Exchange.
Klein, A. (2002). "Audit committee, board of director characteristics, and earnings management", Journal of Accounting and Economics, vol. 33, pp. 375-400.
Koh, PS (2003). "On the Association between Institutional Ownership and Aggressive Corporate Earnings Management in Australia", The British Accounting Review, vol. 35, pp. 105–128.
Kothari SP, Leone Andrew L. and Wasley Charles E. (2004). "Performance matched discretionary accrual measures", Journal of Accounting and Economics, 39, 1 (February): 163-197
Kuo, YF, Lin, YM, & Chien, HF (2021). Corporate social responsibility, enterprise risk management, and real earnings management: Evidence from managerial confidence. Finance Research Letters, 41, 101805.
Leuz. C., Dhananjay, N and Peter, W. (2003). "Investor protection and earnings management: An international comparison", Journal of Financial Economics vol. 69, pp. 505-527.
Lin, ZJ and M.Liu (2018): The Impact of Corporate Governance on Auditor Choice: Evidence from China. Journal of International Accounting, Auditing and Taxation, Vol. 18, pp. 44-59
Mahmoudi, Farzaneh and Salehi, Mahdi and Lari, Mahmoud, 2016, Investigating the impact of board of directors' remuneration on company performance and earnings management through quantile regression, the third international conference on industrial management and engineering, Tehran
Mashaikh, Shahnaz and Mahmoudian, Nasim (2016), Investigating the effect of board of directors and CEO remuneration, corporate governance and company characteristics on tax management, New Researches in Accounting and Auditing, No. 2, pp. 9-36
Mashayikhi, Beta; Mehrani, Sasan; Mehrani, Kaveh, Karmi, Gholamreza, (2004). The role of discretionary accruals in the earnings management of companies listed on the Tehran Stock Exchange, Accounting and Auditing Studies, No. 42, p. 74
McGill, G., and E. Outslay. (1988). "Lost in translation: detecting tax shelter activity in financial statements". National Tax Journal LVII, 739–756.
McGuire, Sean T., Thomas C. Omer and Dechun Wang. (2012). "Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference?" The Accounting Review, 37 (3): 975–1003.
McNichols, Maureen 1988. Discussion of the quality of accruals and earnings: The role of accrual estimation error. The Accounting Review, 77 (Supplement): 61–69.
Mehrani, Sasan and Karmi, Gholamreza (2015). Accounting theory volume two. Tehran: Negah Danesh Publications.
Mehravar, Mehdi and Kargar, Hamed, 2018, investigating the relationship between social responsibility and tax evasion and earnings management of companies listed on the Tehran Stock Exchange, the first national conference on humanities and development, Shiraz
Mills, LF and Kaye J. Newberry. (2001). "The Influence of Tax and Nontax Costs on Book Tax Reporting Differences: Public and Private Firms". The Journal of the American Taxation Association, 23(1): 1-19.
Mills, LF and Kaye J. Newberry. (2017). "The Influence of Tax and Nontax Costs on Book Tax Reporting Differences: Public and Private Firms". The Journal of the American Taxation Association, 23(1): 1-19.
Navidi Abbaspour, Ebrahim and Amini Sarand, Hadi, 2018, the effect of corporate governance mechanisms on earnings management with the moderating role of corporate social responsibility, the second national conference on basic research in management and accounting, Tehran
Noravesh, Iraj; Thank you Sahar; Nik Bakht, Mohammad Reza, Investigating Earnings management in Companies, Accepted in Tehran Stock Exchange, Journal of Social and Human Sciences of Shiraz University, 2014. 22nd period, number 2 (special accounting letter),
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