- استا، سهراب؛ قیطاسی، روح الله. (1391). اثر چرخه عمر واحد تجاری بر اقلام تعهدی اختیاری. پژوهش‌های حسابداری مالی، 4 (1): 104-89.
- بادآور‌نهندی، یونس؛ تقی‌زاده خانقاه، وحید. (1392). بررسی ارتباط بین کیفیت حسابرسی و کارایی سرمایه‌گذاری، بررسی های حسابداری و حسابرسی، 20 (2): 42- 19.
- نمازی، محمد؛ غلامی، رضا. (1393). تاثیر مدیریت سود مبتنی بر اقلام تعهدی بر کارایی سرمایه‌گذاری شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران. دانش حسابداری، 5 (2): 48-29.
- ﻣﺪرس، اﺣﻤﺪ؛ ﺣﺼﺎر‌زاده، رﺿـﺎ (1387). بررسی راﺑﻄـﻪ ﺑﯿﻦ ﮐﯿﻔﯿﺖ ﮔﺰارﺷﮕﺮی ﻣﺎﻟﯽ و ﮐـﺎراﯾﯽ ﺳـﺮﻣﺎﯾﻪﮔﺬاری در ﺑﻮرس اوراق ﺑﻬﺎدار، ﻓﺼـﻠﻨﺎﻣﻪ ﺑـﻮرس اوراق ﺑﻬﺎدار، 1 (2): 116-85.
- Anthony, J. H., and Ramesh, K. (1992). Association between accounting performance measures and stock prices: A test of the life cycle hypothesis. Journal of Accounting and Economics, 15 (1): 203-227.
- Billett, M. T., Garfinkel, A., and Jiang, Y. (2011). The influence of governance on investment: Evidence from a hazard model. Journal of Financial Economics, 102 (3): 643–670.
- Chen, S., Sun, Z., Tang, S., and Wu, D. (2011). Government intervention and investment efficiency: Evidence from China. Journal of Corporate Finance, 17 (2): 259–271.
- Chen, L., Chunlei, L., and Guanyu, W. (2013). Financial constraints, investment efficiency and corporate governance: Empirical evidence from China, Service Systems and Service Management (ICSSSM). 10th International conference.
- Cheung, Y., Stouraitis, A., and Tan, W. (2011). Corporate governance, investment, and firm valuation in Asian emerging markets. Journal of International Financial Management & Accounting, 22 (3): 246-273.
- Chen, F., Hope, O.K., Li, Q., and Wang, X. (2011). Financial reporting quality and investment efficiency of private firms in emerging markets. The Accounting Review, 86 (4): 1255–1288.
- Conyon, M.J., and Peck, S.I., (1998). Board control, remuneration committees, and top management compensation. Academy of Management Journal, 41 (2): 146–157.
- Das, S., Pandit, S. (2010). Audit quality, life-cycle stage and the investment efficiency of the firm.
www.ssrn.com.
- Degryse, H., and DeJong, A., (2001), Investment spending in the Netherlands: Asymmetric information or managerial discretion?, working paper, Erasmus University Rotterdam.
- Fama, E., and Jensen, M., (1983). Agency problems and residual claims. Journal of Law and Economics, 26 (2): 327–349.
- Fazzari, S.M., Hubbard, R.G., and Petersen, B.C., (1988). Financing constraints and corporate investment. Brookings Papers on Economic Activity, 1 (1): 141–195.
- Francis, H., Hasan, I., Song. L., and Waisman. M. (2013). Corporate governance and investment cash flow sensitivity: Evidence from emerging markets. Emerging Markets Review, 15 (3): 57–71.
- Gillan, S.L., and Starks, L. T. (2003). Corporate governance, corporate ownership, and the role of institutional investors: a global perspective. Journal of Applied Finance, 13 (2): 4 –22.
- Grabowski, H., and Mueller, D.C. (1972). Managerial and stockholder welfare models of firm expenditures. Review of Economics and Statistics, 54 (1): 9–24.
- Li, Q., and Wang. T. (2010). Financial reporting quality and corporate investment efficiency: Chinese experience. Nankai Business Review International, 1 (2): 197-213.
- Mueller, D. C., and Peev, E. (2007). Corporate governance and investment in Central and Eastern Europe. Journal of Comparative Economics, 35 (2): 414–437.
- Myers, S.C., and Majluf, N.S. (1984). Corporate financing and investment decisions when firms have information that investors do not have. Journal of Financial Economics, 13 (2): 187–221.
- Park, Y., and Chen, K. (2000). The effect of accounting conservatism and life-cycle stages nn firm valuation. Journal of Applied Business Research, 22 (3): 75-92.
- Richardson, S. (2006). Over-investment of free cash flow. Review of Accounting Studies, 11 (2-3), 159–189.
- Weisbach, M. (1988). Outside directors and CEO turnover. Journal of Financial Economics, 20 (1-2): 431– 460.
- Wurgler, J. (2000). Financial markets and the allocation of capital. Journal of Financial Economics, 58 (1): 187-214.
)
