Ansari, A. and Khajavi, H. (2011). Investigation of relationship between income smoothing, market value of stock and financial ratios, Journal of Financial Accounting Research, 2(8), 33-50 [In Persian].
Atik, A. (2009). Detecting income smoothing behaviors of Turkisk listed companies through empirical tests using discretionary accounting changes, Journal of Critical Perspectives on Accounting, 20(5), 591-613.
Azar, A. and Momeni, M. (2004). Statistic and its Application in Management, Samt Publication, 10th Edition [In Persian].
Baltagi, B. (2005). Econometric Analysis of Panel Data, John Wiley & sons, LTD, Third Edition.
Barena, A., Ronen, J., and Sadan, S. (1976), Classificatory smoothing of income with extraordinary items, Accounting Review, 22(6), 652-689.
Beaver, W.H., and Manegold, J. (1975). The association between market determined and accounting-determined measures of systematic risk: Some further evidence, Journal of Financial and Quantitative Analysis, 38, 231-284.
Beidleman, C. (1973). Income smoothing: The role of management, Accounting Review, 48, 653-667.
Dastgir, M. (2009). Foundation in Financial Management, second Volume, Nopardazan Publication [In Persian].
Drew, M., and Naughton, T., and Veeraraghavan, M. (2004). Is idiosyncratic volatility priced? Evidence from the Shanghai Stock. Exchange, International Review of Financial Analysis, 13, 349– 366.
Eckel, N. (1981). The income smoothing hypothesis revisited, Abacus, 17(1), 28-40.
Foster, G. (1986). Financial Statement Analysis, Printic – Hall, Second Edition.
Hepworth, S.R. (1951). Smooth period income, Accounting Review, 12, 32-39.
Jones, J.J. (1991). Earnings management during import relief investigations, Journal of Accounting Research, 29(2), 193-228.
Jones, P.C. (2007). Investment Management, [Tehrani, R, and Noorbakhsh, A.], Negah Danesh Publication [In Persian].
Kardan, B. and Khalilian M.S. (2013). Investigating the impact of risk factors on common stack risk premium, Journal of Accounting Knowledge, 4(13), 53-74. [In Persian]
Khani, A. and Molaii, M. (2009). Relationship between accounting earnings, operating cash flow and systematic risk in TSE, Accounting and Auditing Research, 1, 186-212 [In Persian].
Kirschenheiter, M., and Melumad, N. (2002). Earnings quality and smoothing, Journal of Accounting Research, 40(3), 761-796.
Markarian, G., and Gill-de-Alboronz, B. (2008). Income smoothing and idiosyncratic volatility,www.ssm.com.
Raei, R. and Talangi, A. (2010). Advanced Management of Investment, Samt Publication [In Persian].
Sitkin, S.B., and Weingart, L.R. (1995). Determinants of risky decision-making behavior: A test of the mediating role of risk perceptions and propensity, Academy of Management Journal, 33(6), 1573-1582.