ارائه مدل اقتضایی تأثیر ساختار هیئت مدیره بر کیفیت سود: رویکرد معادلات ساختاری

آقایی، محمدعلی؛ چالاکی، پری. (1388). بررسی رابطه بین ویژگی­های حاکمیت شرکتی و مدیریت سود در شرکت­های پذیرفته­شده دربورس اوراق بهادار تهران. فصلنامه­ تحقیقات حسابداری و حسابرسی: 1 (4)؛ 77-54.

ایزدی نیا، ناصر؛ رسائیان، امیر. (1390). سازوکار حاکمیت شرکتی و کیفیت سود. دانش حسابداری مالی: 1 (1)؛ 67-52.

بشلیده، کیومرث. (1396). روش‌های پژوهش و تحلیل آماری مثال‌های پژوهشی با SPSS و AMOS، اهواز: دانشگاه شهید چمران اهواز.

تنانی، محسن؛ محب خواه، محمد. (1393). بررسی رابطه بین استراتژی کسب و کار با کیفیت سود و بازده سهام در شرکت­های پذیرفته شده در بورس اوراق بهادار تهران. پژوهش­های تجربی حسابداری: 4 (1)؛ 127-105.

ستایش، محمدحسین؛ ابراهیمی، فهیمه. (1391). تأثیر سازوکارهای حاکمیت شرکتی بر محتوای اطلاعاتی سود در شرکت­های پذیرفته شده در بورس اوراق بهادار. دانش حسابداری: 8؛ 48-31.

فرج­زاده دهکردی، حسن. (1390). ارائه مدلی برای تأثیرگذاری مدیریت سود بر ویژگی های سود. رساله دکتری، دانشگاه تربیت مدرس.

قدرتی، حسن؛ فیضی، سعید. (1394). تأثیر حاکمیت شرکتی بر میزان مدیریت سود در بازار بورس اوراق بهادار تهران. دانش حسابرسی: 14 (58)؛ 232-205.

Abbott, L. J. , Parker, S. , & Peters, G. F. (2004). Audit committee characteristics and restatements. Auditing: A Journal of Practice & Theory, 23 (1) , 69-87.

Adams, R. B. , & Ferreira, D. (2007). A theory of friendly boards. The journal of finance, 62 (1) , 217-250.

Aghaei, M. A. , & Chalaki, P. (2008). The Relation Between Corporate Governance Attributes and Earnings Management of the Firms Listed in Tehran Stock Exchange. Accounting and Auditing Research, 1 (4) , 54-77. (In Persian).

Aguilera, R. V. , Filatotchev, I. , Gospel, H. , & Jackson, G. (2008). An organizational approach to comparative corporate governance: Costs, contingencies, and complementarities. Organization science, 19 (3) , 475-492.

Armstrong, C. S. , Guay, W. R. , & Weber, J. P. (2010). The role of information and financial reporting in corporate governance and debt contracting. Journal of accounting and economics, 50 (2-3) , 179-234.

Azim, M. I. (2012). Corporate governance mechanisms and their impact on company performance: A structural equation model analysis. Australian journal of management, 37 (3) , 481-505.

Balsam, S. , Krishnan, J. , & Yang, J. S. (2003). Auditor industry specialization and earnings quality. Auditing: A journal of practice & Theory, 22 (2) , 71-97.

Bashleideh, K. (2017). Research Methods and Statistical Analysis: Example of research with SPSS & AMOS. Shahid Chamran University of Ahvaz. (In Persian).

Becker-Blease, J. R. (2011). Governance and innovation. Journal of Corporate Finance, 17 (4) , 947-958.

Bentley, K. A. , Omer, T. C. , & Sharp, N. Y. (2013). Business strategy, financial reporting irregularities, and audit effort. Contemporary Accounting Research, 30 (2) , 780-817.

Berle, A. A. , & Means, G. G. C. (1991). The modern corporation and private property. Transaction publishers.

Berson, Y. , Shamir, B. , Avolio, B. J. , & Popper, M. (2001). The relationship between vision strength, leadership style, and context. The Leadership Quarterly, 12 (1) , 53-73.

Boone, A. L. , Field, L. C. , Karpoff, J. M. , & Raheja, C. G. (2007). The determinants of corporate board size and composition: An empirical analysis. Journal of financial Economics, 85 (1) , 66-101.

Boyd, B. K. (1995). CEO duality and firm performance: A contingency model. Strategic management journal, 16 (4) , 301-312.

Bradshaw, P. (2009). A contingency approach to nonprofit governance. Nonprofit management and leadership, 20 (1) , 61-81.

Chapman, C. S. (1997). Reflections on a contingent view of accounting. Accounting, organizations and society, 22 (2) , 189-205.

Cheng, S. (2008). Board size and the variability of corporate performance. Journal of financial economics, 87 (1) , 157-176.

Chenhall, R. H. (2003). Management control systems design within its organizational context: findings from contingency-based research and directions for the future. Accounting, organizations and society, 28 (2-3) , 127-168.

Chou, J. , Ng, L. , Sibilkov, V. , & Wang, Q. (2011). Product market competition and corporate governance. Review of Development Finance, 1 (2) , 114-130.

Cohen, J. R. , Krishnamoorthy, G. , & Wright, A. (2004). The corporate governance mosaic and financial reporting quality. Journal of accounting literature, 23 (1) 87-152.

Coles, J. L. , Daniel, N. D. , & Naveen, L. (2008). Boards: Does one size fit all? Journal of financial economics, 87 (2) , 329-356.

Cornett, M. M. , Marcus, A. J. , & Tehranian, H. (2008). Corporate governance and pay-for-performance: The impact of earnings management. Journal of financial economics, 87 (2) , 357-373.

Cornforth, C. (2003). The governance of public and non-profit organizations. Routledge.

Dalton, D. R. , Daily, C. M. , Johnson, J. L. , & Ellstrand, A. E. (1999). Number of directors and financial performance: A meta-analysis. Academy of Management journal, 42 (6) , 674-686.

Davidson, R. , Goodwin‐Stewart, J. , & Kent, P. (2005). Internal governance structures and earnings management. Accounting & Finance, 45 (2) , 241-267.

Davis, J. H. (1991). Board leadership roles and shareholder returns: An examination of agency theory (Doctoral dissertation, University of Iowa).

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.

Dikolli, S. S. , Mayew, W. J. , & Steffen, T. D. (2012). Honoring one’s word: CEO integrity and accruals quality. Available at URL: http: //ssrn. Com.

Donaldson, L. (2001). The contingency theory of organizations. Sage.

Drazin, R. , & Van de Ven, A. H. (1985). Alternative forms of fit in contingency theory. Administrative science quarterly, 30 (4) , 514-539.

Ebrahim, A. (2007). Earnings management and board activity: an additional evidence. Review of Accounting and Finance, 6 (1) , 42-58.

Efendi, J. , Srivastava, A. , & Swanson, E. P. (2007). Why do corporate managers misstate financial statements? The role of option compensation and other factors. Journal of financial economics, 85 (3) , 667-708.

Farajzadeh Dehkordi, H. (2012). A Model for the Impact of Earnings Management on Earnings Attributes, PHD Dissertation, Tarbiat Modares University. (in Persian).

Filatotchev, I. , & Toms, S. (2003). Corporate governance, strategy and survival in a declining industry: A study of UK cotton textile companies. Journal of Management Studies, 40 (4) , 895-920.

Fiss, P. C. , & Zajac, E. J. (2004). The diffusion of ideas over contested terrain: The (non) adoption of a shareholder value orientation among German firms. Administrative science quarterly, 49 (4) , 501-534.

Fornell, C. , & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of marketing research, 18 (1) , 39-50.

Francis, J. , Huang, A. H. , Rajgopal, S. , & Zang, A. Y. (2008). CEO reputation and earnings quality. Contemporary Accounting Research, 25 (1) , 109-147.

Gani, L. , & Jermias, J. (2006). Investigating the effect of board independence on performance across different strategies. The International Journal of Accounting, 41 (3) , 295-314.

Garcia-Torea, N. , Fernandez-Feijoo, B. , & de la Cuesta, M. (2016). Board of director's effectiveness and the stakeholder perspective of corporate governance: Do effective boards promote the interests of shareholders and stakeholders? BRQ Business Research Quarterly, 19 (4) , 246-260.

Gerdin, J. , & Greve, J. (2004). Forms of contingency fit in management accounting research—a critical review. Accounting, organizations and society, 29 (3-4) , 303-326.

Ghodrati, H. , & Faizi, S. (2015). The Effects of Corporate Governance on the extent of the Earnings Management of the Firms Listed in Tehran Stock Exchange. Journal of Audit Science, 14 (58) , 205-232. (In Persian).

Ghofar, A. , & Sardar, S. M. N. (2013). Analysis of the determinants and effectiveness of corporate governance: A contingency theory approach. In A conference paper: Asian conference on corporate governance and sustainability, Thailand.

Giroud, X. , & Mueller, H. M. (2010). Does corporate governance matter in competitive industries? Journal of financial economics, 95 (3) , 312-331.

Guest, P. M. (2008). The determinants of board size and composition: Evidence from the UK. Journal of Corporate Finance, 14 (1) , 51-72.

Heracleous, L. (2001). What is the impact of corporate governance on organizational performance? Corporate governance: an international review, 9 (3) , 165-173.

Hermalin, B. E. , & Weisbach, M. S. (2003). Boards of directors as an endogenously determined institution: a survey of the economic literature. Economic Policy Review, 9, 7-26.

Izadinia, N. , &  Rasaiian, A. (2011). Corporate Governance practice and Earnings quality. Journal of Financial Accounting Knowledge, 1 (1) , 52-67. (In Persian).

Jokipii, A. (2006). The structure and effectiveness of internal control: A contingency approach. Vaasan yliopisto.

Jokipii, A. (2011). Determinants and consequences of corporate governance in firms: the moderating role of contingency factor, Journal of Management and Governance, 14 (2) , 115–144.

Kao, L. , & Chen, A. (2004). The effects of board characteristics on earnings management. Corporate Ownership & Control, 1 (3) , 96-107.

Kiel, G. C. , & Nicholson, G. J. (2003). Board composition and corporate performance: How the Australian experience informs contrasting theories of corporate governance. Corporate governance: an international review, 11 (3) , 189-205.

Klein, A. (2002). Audit committee, board of director characteristics, and earnings management. Journal of accounting and economics, 33 (3) , 375-400.

Lehn, K. M. , Patro, S. , & Zhao, M. (2009). Determinants of the size and composition of US corporate boards: 1935‐2000. Financial management, 38 (4) , 747-780.

Lim, R. (2011). Are corporate governance attributes associated with accounting conservatism? Accounting & Finance, 51 (4) , 1007-1030.

Linck, J. S. , Netter, J. M. , & Yang, T. (2008). The determinants of board structure. Journal of financial economics, 87 (2) , 308-328.

Mintzberg, H. (1973). Strategy-making in three modes. California management review, 16 (2) , 44-53.

El Mir, A. , & Seboui, S. (2006). Corporate governance and earnings management and the relationship between economic value added and created shareholder value. Journal of Asset Management, 7 (3-4) , 242-254.

Oba, B. , Tigrel, E. , & Sener, P. (2014). Board structure in listed firms: evidence from an emerging economy. Corporate Governance, 14 (3) , 382-394.

Otley, D. T. (1980). The contingency theory of management accounting: achievement and prognosis. Accounting, Organizations and Society, 5 (4) , 413-428.

Paglis, L. L. , & Green, S. G. (2002). Leadership self‐efficacy and managers' motivation for leading change. Journal of Organizational Behavior, 23 (2) , 215-235.

Prasad, B. , & Junni, P. (2017). A contingency model of CEO characteristics and firm innovativeness. Management Decision, 55 (1) , 156-177

Randøy, T. , & Jenssen, J. I. (2004). Board independence and product market competition in Swedish firms. Corporate governance: an international review, 12 (3) , 281-289.

Ronen, J. , & Yaari, V. (2008). Earnings Management: Emerging Insights in Theory, Practice, and Research. New York: Springer US.

Schoonhoven, C. B. (1981). Problems with contingency theory: testing assumptions hidden within the language of contingency theory. Administrative science quarterly, 26 (3) , 349-377.

Scott, W. R. (1998). Organizations: Rational, natural, and open systems. Prentice hall.

Setayesh, M. H. , & Ebrahimi, F. (2012). Effects of Corporate Governance on Earnings Informativeness of the Companies in Tehran Stock Exchange. Journal of Accounting Knowledge, 3 (8) , 31-48. (In Persian).

Shields, J. F. , & Shields, M. D. (1998). Antecedents of participative budgeting. Accounting, organizations and society, 23 (1) , 49-76.

Strebel, P. (2004). The case for contingent governance. MIT Sloan Management Review, 45 (2) , 59.

Tanani, M. , & Mohebkhah, M. (2014). The Relation of Business Strategy with Earnings Quality and Stock Return in Firms listed in TSE. Journal of Empirical Research in Accounting, 4 (1) , 105-127. (In Persian).

Tian, G. Y. , & Twite, G. (2011). Corporate governance, external market discipline and firm productivity. Journal of Corporate Finance, 17 (3) , 403-417.

Warfield, T. D. , Wild, J. J. , & Wild, K. L. (1995). Managerial ownership, accounting choices, and informativeness of earnings. Journal of accounting and economics, 20 (1) , 61-91.

Williamson, O. E. (1983). Organization form, residual claimants, and corporate control. the Journal of Law and Economics, 26 (2) , 351-366.

Wu, H. L. (2008). When does internal governance make firms innovative? Journal of Business Research, 61 (2) , 141-153.

Zahra, S. A. , & Pearce, J. A. (1989). Boards of directors and corporate financial performance: A review and integrative model. Journal of management, 15 (2) , 291-334.

Zajac, E. J. , & Westphal, J. D. (1994). The symbolic management of CEO compensation. Administrative Science Quarterly, 39, 367-90.

Zona, F. , Zattoni, A. , & Minichilli, A. (2013). A contingency model of boards of directors and firm innovation: The moderating role of firm size. British Journal of Management, 24 (3) , 299-315.

‌‌