منابع
افلاطونی، عباس؛ خزایی، مهدی. (1395). بررسی تأثیر کیفیت اقلام تعهدی و کیفیت افشا بر کارایی سرمایه‌گذاری در نیروی انسانی، بررسی‌های حسابداری و حسابرسی، 23(3)، 288-269.
افلاطونی، عباس. (1397). اقتصادسنجی در پژوهش‌های مالی و حسابداری با نرم‌افزار Eviews. جلد اول، چاپ اول، تهران: انتشارات ترمه.
خدامی‌پور، احمد؛ پناهی‌گنهرانی، رقیه. (1396). بررسی تأثیر محافظه‌کاری حسابداری بر کارایی سرمایه‌گذاری با لحاظ عدم تقارن اطلاعاتی، پژوهش‌های حسابداری مالی، 9(33)، 110-91.
رحمانی، علی؛ فرزانی، حجت‌اله؛ رستگار مقدم، هیوا. (1390). بررسی رابطه بین مالکیت اصلی و محافظه‌کاری در سود. دانش حسابداری، 2(6)، 63-43.
شهبازی، مجید؛ مشایخی، بیتا. (1393). بررسی رابطۀ نسبت بدهی، اندازه و هزینۀ سرمایۀ شرکت با محافظه‌کاری مشروط و غیر مشروط. دانش حسابداری، 5(16)، 54-33.
موسوی شیری، سیدمحمود؛ پیشوا، فاطمه؛ خلعتبری، حسن. (1395). ارزیابی مدیریت سود در سطوح مختلف محافظه‌کاری و سرمایه‌گذاران نهادی با استفاده از قانون بنفورد. بررسی‌های حسابداری وحسابرسی، 23(2)، 234-213.
References
Ahmed, A.S., Duellman, S. (2013). Managerial overconfidence and accounting conservatism. Journal of Accounting Research,51(1), 1-30.
Aflatoni, A., Khazai, M. (2006). Investigating the effect of accruals quality and disclosure quality on labor investment inefficiency. Journal of Accounting and Auditing Review, 23(3), 269-288 [In Persian].
Aflatoni, A. (2018). Econometrics in Accounting and Finance using Eviews. Mansori, Tehran, Terme [In Persian].
Basu, S., (1997). The conservatism principle and the asymmetric timeliness of earnings. Journal of Accounting and Economics, 24(1), 3-37.
Banker, R.D., Basu, S., Byzalov, D., Chen, J.Y. (2016). The confounding effect of cost stickiness on conservatism estimates. Journal of Accounting and Economics,61(1), 203-220.
Bernanke, B. (2004). Monetary policy and economic outlook. Federal reserve board speech delivered at the meetings of the American economic association. San Diego, California, January 4.
Bertomeu, J., Darrough, M., Xue, W. (2017). Optimal conservatism with earnings manipulation. Contemporary Accounting Research,34(1), 252-284.
Biddle, G.C., Hilary, G., Verdi, R.S. (2009). How does financial reporting quality relate to investment efficiency? Journal of Accounting and Economics,48(2-3), 112-131.
Caskey, J., Laux, V. (2016). Corporate governance, accounting conservatism, and manipulation. Management Science,63(2), 424-437.
Dechow, P.M., Skinner, D.J. (2000). Earnings management: Reconciling the views of accounting academics, practitioners, and regulators. Accounting Horizons,14(2), 235-250.
Francis, J.R., Martin, X. (2010). Acquisition profitability and timely loss recognition. Journal of Accounting and Economics,49(1-2), 161-178.
Ghaly, M., Dang, V.A., Stathopoulos, K. (2015). Institutional investment horizons and labor investment efficiency. Working Paper, Manchester Business School.
Gao, P. (2013). A measurement approach to conservatism and earnings management. Journal of Accounting and Economics,55(2-3), 251-268.
García Lara, J.M., Garcia Osma, B., Penalva, F. (2016). Conditional conservatism and the limits to earnings management. Available at SSRN.
Ha, J., Feng, M. (2018). Conditional conservatism and labor investment efficiency. Journal of Contemporary Accounting & Economics, 14(2), 143-163.
Hölmstrom, B. (1979). Moral hazard and observability. The Bell Journal of Economics, 10(1), 74-91.
Jensen, M.C. (1986). Agency costs of free cash flow, corporate finance, and takeovers. The American Economic Review,76(2), 323-329.
Jung, B., Lee, W.J., Weber, D.P. (2014). Financial reporting quality and labor investment efficiency. Contemporary Accounting Research,31(4), 1047-1076.
Khan, M., Watts, R.L. (2009). Estimation and empirical properties of a firm-year measure of accounting conservatism. Journal of Accounting and Economics,48(2-3), 132-150.
Khodamipour, A., Panahi Gonharani, R. (2017). The impact of accounting conservatism on the investment efficiency considering information asymmetry. Financial Accounting Researches,9(3), 91-110 [In Persian].
Lara, J.M.G., Osma, B.G., Penalva, F. (2009). Accounting conservatism and corporate governance. Review of Accounting Studies,14(1), 161-201.
Leventis, S., Dimitropoulos, P., Owusu Ansah, S. (2013). Corporate governance and accounting conservatism: Evidence from the banking industry. Corporate Governance: An International Review,21(3), 264-286.
McNichols, M.F., Stubben, S.R. (2008). Does earnings management affect firms’ investment decisions? The Accounting Review,83(6), 1571-1603.
Mousavi Shiri, S., Pishva, F., khalatbari, H. (2016). The review of earnings management in different level of conservatism and institutional investors base on Benford law. Journal of Accounting and Auditing Review, 23(2), 213-234 [In Persian].
Pinnuck, M., Lillis, A.M. (2007). Profits versus losses: Does reporting an accounting loss act as a heuristic trigger to exercise the abandonment option and divest employees? The Accounting Review,82(4), 1031-1053.
Rahmani, A., Farzani, H., Rastegarmoghadam, H. (2011). Relationship between ultimate ownership and earnings conservatism in listed companies of Tehran Stock Exchange. Journal of Accounting Knowledge, 2(6), 43-63 [In Persian].
Shahbazi, M., Mashayekhi, B. (2014). Relationship between debt ratio, size and cost of capital of firm with conditional and unconditional conservatism. Journal of Accounting Knowledge, 5(16), 33-54[In Persian].
Stubben, S.R. (2010). Discretionary revenues as a measure of earnings management. The Accounting Review, 85(2), 695-717.
Sun, Y., Xu, W. (2012). The role of accounting conservatism in management forecast bias. Journal of Contemporary Accounting & Economics,8(2), 64-77.
Stein, J.C. (2003). Agency, information and corporate investment. In Handbook of the Economics of Finance, 1, 111-165.
Watts, R.L. (2003). Conservatism in accounting part I: Explanations and implications. Accounting Horizons,17(3), 207-221.
)
