افلاطونی، عباس؛ نیکبخت، لیلی (1389). کاربرد اقتصادسنجی در تحقیقات حسابداری، مدیریت مالی و علوم اقتصادی. تهران، انتشارات ترمه.
بزرگ اصل، موسی؛ صالح زاده، بیستون (1394). رابطۀ توانایی مدیریت و پایداری سود با تأکید بر اجزای تعهدی و جریانهای نقدی در شرکتهای پذیرفته شده در بورس اوراق بهادار تهران. دانش حسابرسی، 14(58)، 170- 153.
پورزمانی، زهرا؛ جهانشاد، آزیتا؛ کاشانی، محمود (1391). پایداری سود در شرکتهای پذیرفته شده در بورس اوراق بهادار تهران با تأکید بر قابلیت اتکای اقلام تعهدی. آیندهپژوهی مدیریت، 23(2)، 66-57.
Aflatoni, A., Nikbakht, L. (2010). Application of Econometrics in Accounting Research. Financial Management and Economic Sciences, Tehran, Terme Publication [In Persian].
Bozorgasl, M., Salehzade, B. (2015). Relationship management ability, and the persistence of earnings and cash flows with an emphasis on accrual components companies listed on Tehran Stock Exchange. Audit Knowledge, 14(58), 153-170 [In Persian].
Pourzamani, Z., Jahanshad, A., Kashani, M. (2012). The persistence of earnings components companies listed on Tehran Stock Exchange with an emphasis on accrual components. Future Studies of Management, 23(2), 57-66 [In Persian].
Brown, P., Ball, R. (1967). Some preliminary findings on the association between the earnings of a firm, its industry, and the economy. Journal of Accounting Research, (Supplement, 1967), 55-77.
Dechow, P., Ge, W., Schrand, C. (2010). Understanding earnings quality: A review of the proxies, their determinants, and consequence. Journal of Accounting and Economics, 50(2-3), 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.
Guay, W., Taylor, D., Xiao, J. (2014). Adapt or perish: Evidence of CEO adaptability to Industry shocks,
https://ssrn.com/abstract= 2234886.
Hui, K.W., Karen, K.N., Yeung, P.E. (2016). On the persistence and pricing of industry-wide and firm-specific earnings, cash flows, and accruals.
Journal of Accounting and Economics.
61(1), 185-202.
Hui, K., Yeung, P.E. (2013). Under reaction to industry-wide earnings and the post-forecast revision drift. Journal of Accounting Research, 51(4), 701-737.
Konstantinidi, T., Kraft, A., Pope, P. (2016). Asymmetric persistence and the pricing of accruals and cash flows.
Journal of Accounting, Finance and Business Studies.
52(1), 140-165.
Lev, B. (1983). Some economic determinants of time-series properties of earnings. Journal of Accounting and Economics, 5(1), 31-48.
Magee, R. (1974). Industry-wide commonalities in earnings. Journal of Accounting Research, 12(2), 270-287.
Owens, E.L., Wu, J.S., Zimmerman, J.L. (2014). Business model shocks and abnormal accrual models. Working Paper, University of Rochester.
Sloan, R. (1996). Do stock prices fully reflect information in accruals and cash flows about future earnings? The Accounting Review, 71, 289-316.
Wahlen, J., Baginski, S., Bradshaw, M. (2015). Financial Reporting, Financial Statement Analysis and Valuation. 8th edition. South-Western Cengage learning.
Zhou, M. (2016). Does accounting for uncertain tax benefits provide information about the relation between book-tax differences and earnings persistence? Review of Accounting and Finance, 15(1), 65-84.