برادرانزاده، رسول؛ بادآور نهندی، یونس؛ نگهبان، لیلا. (1393). تأثیر محدودیتهای مالی و هزینههای نمایندگی بر کارایی سرمایهگذاری. پژوهشهای حسابداری مالی، 1(19)، 106-89.
دستگیر، محسن؛ غنیزاده، بهرام. (1392). تأثیر کیفیت اقلام تعهدی بر سرمایهگذاریهای بلندمدت در شرکتهای پذیرفته شده در بورس اوراق بهادار تهران. حسابداری مالی، 5(20)، 65-42.
کاشانیپور، محمد؛ راسخی، سعید؛ نقینژاد، بیژن؛ رسائیان، امیر. (1389). محدودیتهای مالی و حساسیت سرمایه- گذاری به جریانهای نقدی در بورس اوراق بهادار تهران. پیشرفتهای حسابداری، 2(2)، 74-51.
مدرس، احمد؛ محمدی، جمال. (1388). بررسی تأثیر مدیریت سود در تصمیمات سرمایهگذاری شرکتهای پذیرفته شده در بورس اوراق بهادار تهران. بورس، 87، 43-34.
هاشمی، سید عباس؛ صادقی، محسن. (1388). رابطۀ اقلام تعهدی اختیاری با وجه نقد عملیاتی، بازدۀ سهام و کارایی سرمایهگذاری دارایی سرمایهای در شرکتهای پذیرفته شده بورس اوراق بهادار تهران، حسابداری مالی، 1(2)، 17-1.
Almeida, H., Campello, M., Weisbach, M. (2004). The cash flow sensitivity of cash. Journal of Finance, 59(4), 1777-1804.
Baradaran Hassanzadeh, R., Badavar Nahandi, Y., Negahban, L. (2014). The impact of financial constraints and agency costs of investment efficiency. Financial Accounting Researches, 19(1), 89-106 [In Persian].
Baginski, S., Hassel, J., Kimbrough, M. (2002).The effect of legal environment on voluntary disclosure: evidence from management earnings forecasts issued in u.s. and canadian markets. The Accounting Review, 77(1), 25-50.
Berger, P., Hann, R. (2007). Segment profitability and the proprietary and agency costs of disclosure. The Accounting Review, 82(4), 869-906.
Campello, M., Graham, J. (2013). Do stock prices influence corporate decisions? Evidence from the technology bubble. Journal of Financial Economics 107(1), 89-110.
Chaney, P., Lewis, C. (1995). Earnings management and firm valuation under asymmetric information. Journal of Corporate Finance, 1(3-4), 319-345.
Crawford, D., Franz, D., Lobo, G. (2005). Signaling managerial optimism through stock dividends and stock splits: A reexamination of the retained earnings hypothesis. The Journal of Financial and Quantitative Analysis, 40(3), 531-561.
Dastgir, M., Ghanizadeh, B. (2014). The effect of accrual quality on long-term investment. Quarterly Financial Accounting, 20(5), 42-65 [In Persian].
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(2-3), 344-401.
DuCharme, L., Malatesta, P., Sefcik, S. (2004). Earnings management, stock issues, and shareholder lawsuits. Journal of Financial Economics, 71(1), 23-49.
Dye, R. (1988). Earnings management in an overlapping generation’s model. Journal of Accounting Research, 26(2), 195-235.
Easterbrook, F.H. (1984). Two agency-cost explanations on dividends. American Economic Review, 74(4), 220-230.
Fazzari, S., Hubbard, G., Petersen, B., Blinder, A., Poterba. J. (1988). Financing constraints and corporate investment. Brookings Papers on Economic Activity, 1(1), 141-195.
Grullon, G., Michaely, R. (2004). The information content of share repurchase programs. Journal of Finance, 59(2), 651-680.
Guay, W., Kothari, S., Watts, R. (1996). A market-based evaluation of discretionary accruals models. Journal of Accounting Research, 34, 83-105.
Hadlock, C., Pierce, J. (2010). New evidence on measuring financial constraints: Moving beyond the KZ. Index. Review of Financial Studies, 23(5), 1909-1940.
Hao, Q., Li, K. (2015). The bright side of discretionary accruals: Evidence from finance and innovation. European Financial Management, 22(4), 540-575.
Hashemi, S.A., Sadeghi, M. (2009).The relationship between discretionary accruals and operating cash flow, return and investment efficiency in companies listed in Tehran Stock Exchange. Quarterly Financial Accounting, 2(1), 1-17 [In Persian].
Healy, P., Wahlen, J. (1999). A review of the earnings management literature and its implications for standard setting. Accounting Horizons 13(4), 365-383.
Kaplan, S., Zingales, L. (1997). Do financing constraints explain why investment is correlated with cash flow? The Quarterly Journal of Economics, 112(1), 169-215.
Kashanipour, M., Rasekhi, S., Naghinejad, B., Rassayian, A. (2010). Financial constraints and investment-cash flow sensitivity in companies listed in Tehran Stock Exchange. Journal of Accounting Advances, 2(2), 51-74 [In Persian].
Li, K., Tang, V. (2008). Earnings quarterly and future capital investment: Evidence from discretionary accruals. Working Paper, Georgetown University.
Linck, J., Netter, J., Shu, T. (2013). Can managers use discretionary accruals to ease financial constraints? Evidence from discretionary accruals prior to investment. The Accounting Review, 88, 2117-2143.
Liu, C., Ryan, S., Wahlen, J. (1997). Differential valuation implications of loan loss provisions across banks and fiscal quarters. The Accounting Review 72(1), 133-146.
Louis, H., Robinson, D. (2005). Do managers credibly use accruals to signal private information? Evidence from the pricing of discretionary accruals around stock splits. Journal of Accounting and Economics, 39(2), 361–380.
Miller, M.H., Rock, K. (1985). Dividend policy under asymmetric information. Journal of Finance, 40(4), 1031-1051.
McNichols, M., Stubben, S. (2008). Does earnings management affect firms' investment decisions? The Accounting Review, 83(6), 1571-1603.
Modares, A., Mohamadi, J. (2009). The effect of earning management on investment decisions in tehran stock exchange. Bourse, 87, 34-43 [In Persian].
Myers, S., Majluf, N. (1984). Corporate financing and investment decisions when firms have information that investors do not have. Journal of Financial Economics, 13(2), 187-221.
Skinner, D. (1997). Earnings disclosures and stockholder lawsuits. Journal of Accounting and Economics, 23(3), 249-282.
Stephens, C., Weisbach, M. (1998). Actual share reacquisition in open market repurchase programs. Journal of Finance, 53(1), 313-333.
Subramanyam, K. (1996). The pricing of discretionary accruals. Journal of Accounting and Economics, 22(1-3), 249-281.
Vermaelen, T. (1981). Common stock repurchases and market signaling. Journal of Financial Economics, 9(2), 139-183.