توان بازار محصول، ساختار صنایع و مدیریت سود شرکت: شواهدی از بورس اوراق بهادار تهران

ثقفی، علی، مرادی جز، محسن و حسینعلی سهرابی، (1393)، رابطه بین مدیریت سود و عدم تقارن اطلاعاتی در شرایط نااطمینانی محیطی، مجله دانش حسابداری، سال پنجم، ش 17، ص 7 تا 27.

[2] خواجوی، شکرالله، محسنی فرد، غلامعلی، رضایی، غلامرضا و سید داوود حسینی راد، (1392)، بررسی اثرهای رقابت در بازار محصول بر مدیریت سود شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران، فصلنامه علمی پژوهشی مدیریت دارایی و تأمین مالی، سال اول، شماره سوم، ص 119-134.

[3] نمازی، محمد و رضا غلامی، (1393)، تأثیر مدیریت سود مبتنی بر اقلام تعهدی بر کارایی سرمایه‌گذاری شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران، مجله دانش حسابداری، سال پنجم، ش 17، ص 29 تا 48.

[4] Akdogu, E., MacKay, P., 2012. Product markets and corporate investment: theoryb and evidence. Journal of Banking and Finance. 35, 439–453.

[5] Bartov, E., Mohanram, P., (2004). “Private information, earnings manipulation and executive sstock-option exercises”. The Accounting Review, 79, 889–920.

[6] Belkaui A, Picur RD, 1984.The smoothing of income numbers: same empirical evidence on systematic differences between core and periphery industrial sector, Journal of business finance and accounting, Vol.11, winter 1984, P 527.

[7] Collins, D., Hribar, P., 2000. Earnings-based and accrual-based market anomalies: one effect or two? Journal of Accounting and Economics. 29, 101–124.

[8] Cormier,D., Sylvain, H., Marie, L, (2013). “The incidence of earnings management on information asymmetry in an certain environment: Some Canadian evidence”. Journal of International Accounting, Auditing and Taxation. 22 ,26– 38.

[9] Dai, Y., Kong, D., Wang, L., (2013), Information asymmetry, mutual funds and earnings management: Evidence from China, China Journal of Accounting Research 6, 187–209.

[10] Datta, S., Idkanda, M., Singh, V, (2013). “Product market power, industry structure, and corporate earnings management”. Journal of Banking & Finance 37 3273–3285.

[11] Dechow P.M, D.J. Skinner, 2002, Earnings management: reconciling the views of accounting academics,paractitioners, and regulators. Accounting Horizons.

[12] Dechow, P., Dichev, I., 2002. “The quality of accruals and earnings management: the role of Accruals Estimation errors”. The Accounting Review, 77, 35–59.

[13] Dechow, P., Sloan, R., Sweeney, A., 1996. Causes and consequences of earnings manipulation: an analysis of firms subject to enforcement actions by the EC. Contemporary Accounting Research 13, 1–36.

[14] Fama, E.F., 1980. Agency problems and the theory of the firm. Journal of Political Economy 88, 288–307.

[15] Fang, J. (2012), “STOCK LIQUIDITY, PRICE INFORMATIVENESS, AND ACCRUALS-BASED EARNINGS MANAGEMENT”. A Dissertation Doctor of Philosophy in The Louisiana State University.

[16] Fosu, S, (2013). “Capital structure, product market competition and firm performance: Evidence from South Africa” , The Quarterly Review of Economics and Finance 53 140– 151.

[17] Gosh; Dipankar & Olsen;Lori,(2009), Environmental uncertainty and managers’ use of discretionary accruals, Accounting, Organizations & Society; Vol 34 ,188-205.

[18] Graham, J., Harvey, C., Rajgopal, S., 2005. The economic implications of corporate financial reporting. Journal of Accounting and Economics 40, 3–73.

[19] Grullon, G., Michaely, R., 2007. Corporate payout policy and product market competition. Working Paper. Rice University.

[20] Haushalter, D., Klasa, S., Maxwell, W.F., 2006. The influence of product market dynamics on a firm’s cash holdings and hedging behavior. Journal of Financial Economics 84, 797–825.

[21] Karuna, C., and Subramanyam, K.R., andF. Tian. (2012). "Industry product marketcompetition and Earnings Management."Available at SSRN:http ://ssrn .com /abstract =1466319.

[22] Kothari, S.P., A.J. Leone, and C.E. Wasley. 2005. Performance matched discretionaryaccrual measures. Journal of Accounting & Economics 39(1) :163-197.

Leuz, C., Nanda, D., Wysocki, P.D., 2003. Earnings management and investor protection: An international comparison. Journal ofFinancial Economics 69, 505–527.

[23] Markarian, G., and J. Santaló. (2010)."Product market competition, informationand earnings anagement." IE BusinessSchool Working Paper.

[24] MARKARIAN, G., SANTALO, J., (2014), Product market competition, information and earnings management, Journal of Business Finance & Accounting, 000, 1–28, xxxx 2014, 0306-686X.

[25] Shleifer, A. (2004). "Does competitiondestroy ethical behavior?." AmericanEconomic Review, Vol. 4, No. 2, PP. 18-41.

[26] Skinner, D., Sloan, R., 2002. Earnings surprises, growth expectations, and stock returns or don’t let an earnings torpedo sink your portfolio. Review of Accounting Studies 7, 289–312.