نقش تحریفات موقت حسابداری در کاهش پایداری اقلام تعهدی

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- نوروش ایرج، امین ناظمی و مهدی حیدری، (1385)، کیفیت اقلام تعهدی و سود با تأکید بر نقش خطای برآورد اقلام تعهدی، بررسیهای حسابداری و حسابرسی، شماره 43، ص 135 تا 15.

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- Jones, J., (1991), "Earnings Management during Import Relief Investigations," Journal of Accounting Research, Vol. 29, pp. 193-228.

- Richardson, S., Sloan, R., Soliman, M. and Tuna, I. (2005), "Accrual Reliability, Earnings Persistence and Stock Prices," Journal of Accounting and Economics, Vol. 39, pp. 437-485.

- Richardson, S., Sloan, R., Soliman, M. and Tuna, I. (2006), "The Implications of Accounting Distortions and Growth for Accruals and Profitability," The Accounting Review, Vol. 81, pp. 713-744.

- Sloan, R., (1996), "Do Stock Prices fully Reflect Information in Accruals and Cash flows about Future Earnings?" The Accounting Review, Vol. 71, pp. 289-315.

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- Xie, H. (2001), "The Mispricing of Abnormal Accruals," The Accounting Review, Vol. 76, pp. 357-373.