Aflatoni, A. (2013). Statical Analysis in Financial Management and Accounting Research by Eviews. Tehran, Termeh publishing [In Persian].
Etemadi, H., Montazeri, J. (2013). Reviewing influential factors on capital structure of firms listed in Tehran security exchange with emphases on production market competition. Iranian Accounting and Auditing Review, 20(3), 1-26 [In Persian].
Aghion, P., Bloom, N., Blundell, R., Griffith, R., Howitt, P. (2005). Competition and innovation: An inverted-U relationship. Quarterly Journal of Economics, 120(2), 701-728.
Ashbaugh-Skaife, H., Collins, D., Lafond, R. (2006). The effects of corporate governance on firms credit ratings. Journal of Accounting and Economics,42(1-2), 203-243.
Balakrishnan, K., Cohen, D. (2012). Product market competition and financial accounting misreporting. Working Paper, University of Pennsylvania and University of Texas at Dallas.
Ball, R., Shivakumar, L. (2005). Earning quality in UK private firms: Comparative loss recognition timeliness. Journal of Accounting and Economics, 39, 83-128.
Carlin, B., Davies, S., Iannaccone, A. (2012).Competition, comparative performance, and market transparency. American Economic Journal Microeconomics, 4(4), 202-237.
Caves, R.E. (1992). Industrial Efficiency in Six Nations. Cambridge, MIT Press.
Dechow, P., Dichev, I. (2002). The quality of accruals and earnings: The role of accrual estimation errors. The Accounting Review, 77, 35-59.
Dechow, P., Ge, W., Schrand, C. (2010). Understanding earnings quality: A review of the proxies, their determinants and their consequences. Journal of Accounting and Economics, 50(2), 344-401.
Dichev, I., Graham, J., Harvey, C., Rajgopal, S. (2013). Earnings quality: Evidence from the field. Journal of Accounting and Economics, 56(2-3), 1-33.
Du, J., Chen, M. (2010). Market competition measurement and firm R&D responses to market competition prasure. Chinese Economic Association (Europe/UK) Annual Conference, July 12-13, University of Oxford, UK.
Francis, J., Lafond, R., Olsson, P., Schipper, K. (2004). Cost of equity and earnings attributes. The Accounting Review, 79, 967-1010.
Francis, J., Lafond, R., Olsson, P., Schipper, K. (2005). The market pricing of accruals quality. Journal of Accounting and Economics, 39, 295-327.
Green, A., Mayes, D. (1991).Technical inefficiency in manufacturing-industries. The Economic Journal, 101(406), 523-538.
Guney, Y., Li, L., Fairchild, R. (2011). The relationship between product market competition and capital structure in Chinese listed firms. International Review of Financial Analysis, 2, 41-51.
Guo, Y., Jung, B., Yang, S.Y. (2015). Product market competition and earnings quality: A nonlinear relationship. American Accounting Association Annual Meeting and Conference on Teaching and Learning in Accounting, August 6-10, New York.
Hermalin, B. (1992). The effects of competition on executive behavior. The RAND Journal of Economics, 23(3), 350-365.
Hirbar, P., Nichols, C. (2007). The use of unsigned earnings quality measures in test of earnings management. Journal of Accounting Research, 45, 1017-1053.
Karuna, C. (2007). Industry product market competition and managerial incentives. Journal of Accounting and Economics, 43(2-3), 275-297.
Karuna, C., Subramanyam, K.R., Tian, F. (2012).Industry product market competition and earnings management. Working Paper, University of Houston.
Khodamipour, A., Bozrai, Y. (2013). Investigation on the relationship between product market competition with board structure and disclosure quality. Journal of Accounting Knowledge, 4(14), 51-66 [In Persian].
Kole, S., Lehn, K. (1997). Deregulation, the evolution of corporate governance structure, and survival. American Economic Review, 87(2), 421-425.
Kole, S., Lehn, K. (1999). Deregulation, the evolution of corporate governance structure. The case of the U.S. airline industry. Journal of Financial Economics, 52(1), 79-117.
Kordestani, G., Tayefeh, S. (2013). Earnings attributes and cost of equity. Journal of Financial Research, 15(1), 51-74 [In Persian].
Li, X. (2010).The impact of product market competition on the quantity and quality of voluntary disclosures. Review of Accounting Studies, 15(3), 663-711.
Li, J., Man, L., Zhao, R. (2013). The corporate governance role of information quality and corporate takeovers. Working Paper, Carnegie Mellon University and Purdue University.
Namazi, M., Rezaei, G., Momtazian, A. (2014). Product market competition and accounting information quality. Journal of Accounting Advances, 6(2), 131-166 [In Persian].
Nickell, S.J. (1996). Competition and corporate performance. The Journal of Political Economy, 104(4), 724-746.
Palepu, K.G., Bernard, V.L., Healy, P.M. (1995).Business Analysis and Valuation Cincinnati. South-Western Publishing.
Pandey, I.M. (2004). Capital structure, profitability and market structure: Evidence from Malaysia. Asia Pacific Journal of Economics and Business, 8(2), 78-91.
Richardson, S. (2001). Discretionary disclosure: A Note. Abacus, 37(2), 233-247.
Scherer, F. (1967). Market structure and the employment of scientists and engineers. American Economic Review, 57, 524-531.
Schipper, K., Vincent, L. (2003).Earnings quality. Accounting Horizons, 17, 97-110.
Schmidt, K.M. (1997). Managerial incentives and product market competition. The Review of Economic Studies, 64(2), 191-213.
Sutton, J. (1991). Sunk Costs and Market Structure. Cambridge, MIT Press, M.A.
Vaez, S.A., Ghalambor, M., Ghanavati, N. (2014).The Impact of existing and potential competition of product market on disclosure quality of companies listed on Tehran Stock Exchange using factor analysis on competition variables. Journal of Financial Management Strategy, 2(4),91-112 [In Persian].
Vaez, S.A., Ghalambor, M., Ghanavati, N. (2015). Effect of product market competition on earnings quality, using factor analysis. Journal of Accounting Knowledge, 6(21), 129-149 [In Persian].
Zhao, Y., Chen, K. (2008). Staggered boards and earnings management. The Accounting Review, 83(5), 1347-1381.