بشیریمنش، نازنین؛ مهری کامرود، ملیحه (1397). تأثیر توانایی مدیریت بر کیفیت افشای اطلاعات با تأکید بر محافظهکاری.
پژوهشهای کاربردی در گزارشگری مالی، 7(1)، 71-90
https://www.arfr.ir/article_68837.html.
خواجوی، شکراله؛ جهان دوست مرغوب، مهران و ویسی حصار، ثریا (1400). تأثیر توانایی مدیران بر پیامدهای عدم شفافیت اطلاعات شرکت.
پژوهشهای کاربردی در گزارشگری مالی، 10(1)، 149-185
https://www.arfr.ir/article_136994.html.
دموری، داریوش؛ عارف منش، زهره و عباس موصلو، خلیل (1390). بررسی رابطه بین هموارسازی سود، کیفیت سود و ارزش شرکت در شرکتهای پذیرفته شده در بورس اوراق بهادار تهران.
پژوهشهای حسابداری مالی، 3(1)، 39-54
https://far.ui.ac.ir/article_16902.html.
منصورفر، غلامرضا؛ دیدار، حمزه و حسینپور، وحید (1394). بررسی تأثیر توانایی مدیریت بر کیفیت سود شرکتهای پذیرفته شده در بورس اوراق بهادار تهران.
پژوهشهای حسابداری مالی، 7(1)، 37-54
https://far.ui.ac.ir/article_17035.html.
References
Amiram, D., & E. Owens. (2018). Sign reversal in the relationship between income smoothing and cost of debt.
Journal of Business, Finance, & Accounting, 45(1-2), 40-71
https://doi.org/10.1111/jbfa.12295.
Barnea, A., Ronen, J., & Sadan, S. (1976). Classificatory smoothing of income with extraordinary items.
The Accounting Review, 51(1), 110 122
https://www.jstor.org/stable/245377.
Barth, M.E., Elliot, J.A., & Finn, M.W. (1999). Market rewards associated with pattern of increasing earnings.
Journal ofAccounting Research, 37(2), 387-413
https://doi.org/10.2307/2491414.
Bashirimanesh, N., & Mehri Kamrod, M. (2018). Impact of management ability on information disclosure quality with an emphasis on conservatism.
Applied Research in Financial Reporting, 7(1), 71-90
https://www.arfr.ir/article_68837.html [In Persian].
Cahan, S.F., Liu, G., & Sun, J. (2008). Investor protection, income smoothing, and earnings informativeness.
Journal ofInternational Accounting Research, 7(1), 1-24
https://doi.org/10.2308/jiar.2008.7.1.1.
Chaney, P., Jeter, D., & Lewis, C.M. (1998). The use of accruals in income smoothing: A permanent earnings hypothesis. Advances in Quantitative Analysis of Finance & Accounting, 6, 103-135.
Choi, J.H., Myers, L.A., Zang, Y., & Ziebart, D. (2011). Do management EPS forecasts allow returns to reflect future earnings? Implications for the continuation of management’s quarterly earnings guidance.
Review of Accounting Studies,
16(1), 143-182
https://doi.org/10.1007/s11142-010-9131-6.
Coff, R.W. (1999). When competitive advantage doesn’t lead to performance: The resource-based view and stakeholder bargaining power.
Organization Science, 10(2), 119-133
https://doi.org/10.1287/orsc.10.2.119.
Collins, D.W., Kothari, S.P., Shanken, J., & Sloan, R.G. (1994). Lack of timeliness and noise as explanations for the low contemporaneous return-earnings association.
Journal of Accounting and Economics, 18(3), 289-324
https://doi.org/10.1016/0165-4101(94)90024-8.
Damoori, D., Arefmanesh, Z., & Abasi Muselo, K. (2011). Investigating the relation between income smoothing, earnings quality and firm value.
Financial Accounting Research, 3(1), 39-54
https://far.ui.ac.ir/article_16902.html [In Persian].
Das, S., Shroff, P.K., Zhang, H. (2009). Quarterly earnings patterns and earnings management.
Contemporary Accounting Research, 26(3), 797 831
https://doi.org/10.1506/car.26.3.7.
Dascher, P.E., & Malcom, R.E. (1970). A note on income smoothing in the chemical industry.
Journal of Accounting Research, 8(2), 253–259
https://doi.org/10.2307/2490110.
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
https://doi.org/10.1016/j.jacceco.2010.09.001.
DeFond, M., Hung, M., & Trezevant, R. (2007). Investor protection and the information content of annual earnings announcements: International evidence.
Journal of Accounting and Economics, 43(1), 37–67
https://doi.org/10.1016/j.jacceco.2006.09.001.
Demerjian, P.R., Lev, B., Lewis, M., & McVay, S.E. (2013). Managerial abilty and earnings quality.
The Accounting Review, 88(2), 463–498
https://doi.org/10.2308/accr-50318.
Demerjian, P.R., Lewis, M., McVay, S.E. (2017). How does intentional earnings smoothing vary with managerial ability?
Journal of Accounting, Auditing & Finance, Forthcoming,
http://dx.doi.org/10.2139/ssrn.2426313.
Dou, Y., Hope, O.K., & Thomas, W.B. (2013). Relationship-specificity, contract enforceability, and income smoothing.
The Accounting Review, 88(5), 1629–1656
https://doi.org/10.2308/accr-50489.
Falato, A., Li, D., & Milbourn, T. (2015). Which skills matter in the market for CEOs? Evidence from pay for CEO credentials.
Working Paper, Federal Reserve Board and Washington University in St Louis.
https://doi.org/10.1287/mnsc.2014.2024.
Fernandes, N., & Ferreira, M.A. (2009). Insider trading laws and stock price informativeness.
Review of Financial Studies, 22(5), 1845–1887
https://doi.org/10.1093/rfs/hhn066.
Financial Accounting Standards Board (FASB). (2010). Statement of financial accounting concepts No. 8: conceptual framework for financial reporting.
Francis, J., Huang, A.H., Rajgopal, S., & Zang, A.Y. (2008). CEO reputation and earnings quality.
Contemporary Accounting Research, 25(1), 109–147
https://doi.org/10.1506/car.25.1.4.
Fudenberg, D., & Tirole, J. (1995). A theory of income and dividend smoothing based on incumbency rents.
Journal of Political Economy, 103(1), 75–93
https://doi.org/10.1086/261976.
Hann, R.N., Lu, Y.Y., & Subramanyam, K.R. (2007b). Uniformity versus flexibility: Evidence from pricing of the pension obligation.
The Accounting Review, 82(1), 107–137
https://doi.org/10.2308/accr.2007.82.1.107.
Holcomb, T.R., Holmes Jr., R.M., & Connelly, B.L. (2009). Making the most of what you have: Managerial ability as a source of resource value creation.
Strategic Management Journal, 30(5), 457–485
https://doi.org/10.1002/smj.747.
Hashemi, S.A., & Samadi, V. (2009). The effects of profit smoothing on its information content in companies listed in Tehran Stock Exchange.
Journal of Accounting and Auditing Research, 1(1), 148-167
https://www.iaaaar.com/article_105220.html?lang=fa [In Persian].
Jones, J.J. (1991). Earnings management during import relief investigations.
Journal of Accounting Research, 29(2), 193–228
https://doi.org/10.2307/2491047.
Kanagaretnam, K., Lobo, G.L., & Yang, D.H. (2004). Joint tests of signaling and income smoothing through bank loan loss provisions.
Contemporary Accounting Research, 21(4), 843–884
https://doi.org/10.1506/UDWQ-R7B1-A684-9ECR.
Khazaei, M., Zalaghi, H., & Aflatooni, A. (2019). Impacts of management ability on of financial statement comparability.
Journal of Accounting Knowledge, 10(2), 21-42
https://jak.uk.ac.ir/article_2276.html [In Persian].
Khajavi,, S., Jahandoust Marghoub, M., & weysihesar, S. (2021). The impact of managers' ability on the consequences of corporate opacity.
Applied Research in Financial Reporting, 10(18), 149-185
https://www.arfr.ir/ article_136994.html [In Persian].
Kirschenheiter, M., & Melumad, N.D. (2004). Earnings quality and smoothing.
Working paper, Columbia University DOI:
10.2139/ssrn.930445.
Liu, C., Ryan, S., & Wahlen, J.M. (1997). Differential valuation implications of loan loss provisions across banks and fiscal quarters.
The Accounting Review, 72(1), 133–146
https://www.jstor.org/stable/248226.
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 https://doi.org/10.1016/j.jacceco.2004.07.004
Louis, H., & White, H. (2007). Do managers intentionally use repurchase tender offers to signal private information? Evidence from firm financial reporting behavior.
Journal of Financial Economics, 85(1), 205–233
https://doi.org/10.1016/j.jfineco.2006.08.003.
Lundholm, R.J., & Myers, L.A. (2002). Bringing the future forward: The effect of disclosure on the returns-earnings relation.
Journal of Accounting Research, 40(3), 809–839
https://doi.org/10.1111/1475-679X.00072.
Mansourfar, G., Didar, H., & Hosseinpour, V. (2015). The effect of managerial ability on earning quality of listed companies in Tehran Stock Exchange.
Financial Accounting Research, 7(1), 37-54
https://far.ui.ac.ir/article_ 17035 .html [In Persian].
McNichols, M., & Wilson, G.P. (1988). Evidence of earnings management from the provision for bad debts.
Journal of Accounting Research, 26(Supplement), 1–31.
https://doi.org/10.2307/2491176.
Muslu, V., Radhakrishnan, S., Subramanyam, K.R., & Lim, D. (2015). Forward-looking MD&A disclosure and the information environment.
Management Science, 61(5), 931–948
https://doi.org/10.1287/mnsc.2014.1921.
Rahmani, A., & Bashirimanesh, N. (2011). Analysis of the Effect of Income Smoothing on Informative of Stock Prices.
Financial Accounting Research, 3(3), 39-54.
https://far.ui.ac.ir/article_16920.html [In Persian].
Rajgopal, S., Shevlin, T., & Zamora, V. (2006). CEOs’ outside employment opportunities and the lack of relative performance evaluation in compensation contracts.
Journal of Finance, 61(4), 1813–1844
https://doi.org/10.1111/j.1540-6261.2006.00890.x.
Rasoulkhani, B., & Bozorg Asl, M. (2020). Economic links and the effect of earnings quality on market risk.
Research in Financial Reporting, 8(2), 57-85
https://www.arfr.ir/article_104483.html [In Persian].
Safari Gerayli, M., & Rezaei Pitenoei, Y. (2018). Managerial ability and financial reporting readability: A test of signaling theory.
Journal of Accounting Knowledge, 9(2), 191-218
https://jak.uk.ac.ir/article_2049.html [In Persian].
Sankar, M.R., & Subramanyam, K.R. (2001). Reporting discretion and private information communication through earnings.
Journal of Accounting Research, 39(2), 365–386
https://doi.org/10.1111/1475-679X.00017.
Taleb Bidokhti, A., Vadiei, M., & Kazeroni, A. (2011). Interest income smoothing effect on content. Financial Accounting and Auditing Research, 3(9), 167-191 https://sanad.iau.ir/journal/faar/Article/510628?jid=510628 [In Persian].
Trueman, B., & Titman, S. (1988). An explanation for accounting income smoothing.
Journal of Accounting Research, 26(Supplement), 127–139
https://doi.org/10.2307/2491184.