بررسی ارتباط بین تعدیل در جریان وجه نقد آزاد با فرصت‌های رشد و بازده غیرعادی شرکت‌ها

Adelizadeh, J. , Pourehtesham, M. , & Ghasemi, G. (2018). Free cash flow, corporate growth opportunities and performance. International Conference on Management, Entrepreneurship and Economic Development, Takestan Higher Education Institute. (In Persian)

Aghaie, M. , Kazempour, M. , & Mansourlakoraj, R. (2014). The Effect of Free Cash Flow and Capital Structure on Different Criteria for Evaluating the Performance of the Material Industry and Pharmaceutical Products Companies Listed on the Tehran Stock Exchange. Journal of Health Accounting, 3 (2) , 1-15. (In Persian)

Banimahd, B. , & Rasouli, M. S. (2009). The Association Between Various Earnings, Cash Flaws as Performance Measures and Return Stock. Financial Knowledge of Securities Analysis, 2 (2) , 91-109. (In Persian)

Baradaran Hasanzadeh, R. , Badavr Nahandi, Y. , & Khodaie Ghieh Chaman, Z. (2017). Surveying the impact of Life Cycle and Free Cash Flow on Policy and yield. Accounting and Auditing Studies, 6 (21) , 32-49. (In Persian)

Bashiri, F. , & Jamali, A. (2013). The Impact of Cash Holdings & Financial Flexibility on Abnormal Stock Returns in the Companies Accepted in Tehran Stock Market Supervisor. Journal of Accounting Research, 3 (3) , 35-52. (In Persian)

Bradbury, M. (2011). Direct or indirect cash flow statements?. Australian Accounting Review, 21 (2) , 124–130.

Cheung, W. M. , & Jiang, L. (2016). Does free cash flow problem contribute to excess stock return synchronicity?. Review of Quantitative Finance and Accounting, 46 (1) , 123-140.

Chung, R. , Firth, M. , & Kim, J. B. (2005). Earnings management, surplus free cash flow, and external monitoring. Journal of business research, 58 (6) , 766-776.

Copeland Thomas, E. , Koller, T. , & Murrin, J. (1994). Valuation: measuring and managing the value of companies. Wiley frontiers in finance.

D’Mello, R. , & Miranda, M. (2010). Long-term debt and overinvestment agency problem. Journal of Banking & Finance, 34 (2) , 324-335.

Dogru, T. , Kizildag, M. , Ozdemir, O. , & Erdogan, A. (2020). Acquisitions and shareholders' returns in restaurant firms: The effects of free cash flow, growth opportunities, and franchising. International Journal of Hospitality Management, 84, 102327.

Ferreira, M. A. , & Vilela, A. S. (2004). Why do firms hold cash? Evidence from EMU countries. European financial management, 10 (2) , 295-319.

Foroughi, D. , Saeedi, A. , Rasaiian, A. , & Zare, S. (2011). The Effect of Earnings Quality on the Level of Cash Holdings in Tehran Stock Exchange. The Journal of Planning and Budgeting, 16 (2) , 57-82. (In Persian)

Ganji, H. , & Eskandari, G. (2014). Capital market response to accruals, free cash flow and net operating assets in Tehran Stock Exchange. Journal of Audit Science, 14 (57) , 173-190. (In Persian)

Griffin, P. A. , Lont, D. H. , & Sun, Y. (2010). Agency problems and audit fees: further tests of the free cash flow hypothesis. Accounting & Finance, 50 (2) , 321-350.

Ha, J. (2019). Agency costs of free cash flow and conditional conservatism. Advances in accounting, 46, 100417.

Ha, J. H. (2011). Agency Costs of Free Cash Flow and Conditional Conservatism (Doctoral dissertation, Oklahoma State University).

Izadinia, N. , & Karbalaee, A. (2012). Identifying the Effect of Selected Financial Variables on Stock Return in Tehran Stock Exchange. Journal of Financial Accounting Research, 4 (1) , 17-30. (In Persian)

Jensen, M. C. (1986). Agency costs of free cash flow, corporate finance, and takeovers. The American economic review, 76 (2) , 323-329.

Kadioglu, E. , Kilic, S. , & Yilmaz, E. A. (2017). Testing the relationship between free cash flow and company performance in Borsa Istanbul. International Business Research, 10 (5) , 148-158.

Karpavičius, S. , & Yu, F. (2017). How institutional monitoring creates value: Evidence for the free cash flow hypothesis. International Review of Economics & Finance, 52, 127-146.

Khademi, M. , Valipour, H. , & Moradi, J. (2014). Investigation of the Impact of Disclosure Quality on the Relationship between free Cash Flow and Firm Value. Journal of Asset Management and Financing, 2 (2) , 87-98. (In Persian)

Khodadadi, V. , Farazmand, H. , & Ghorbani, R. (2015). Factors affecting free cash flow valuation of listed companies in Tehran Stock Exchange. Accounting and Auditing Research, 7 (26) , 28-45. (In Persian)

Kieso, D. E. , Weygandt, J. J. , & Warfield, T. D. (2010). Intermediate accounting. (13th ed.). John Wiley & Sons, Inc.

Kordestani, G. , Ghorbani, R. , & Khansari, N. (2018). Corporate Governance And Relation between Free Cash Flow and Return. Empirical Research in Accounting, 7 (4) , 213-233. (In Persian)

Lehn, K. , & Poulsen, A. (1989). Free cash flow and stockholder gains in going private transactions. The Journal of Finance, 44 (3) , 771-787.

Mahmoud Abadi, H. , Mahdavi, G. , & Fereydouni, M. (2013). An Investigation the Effects of the Free Cash Flows and Agency Costs on the Performance of the Companies Listed in Tehran Stock Exchange (TSE). Journal of Knowledge Accounting, 4 (12) , 111-131. (In Persian)

Mehrani, S. , & Bagheri, B. (2009). The effect of free cash flow and institutional shareholders on earnings management in listed companies in Tehran Stock Exchange. Accounting Research, 1 (2) , 51-64. (In Persian)

Moradzadehfard, M. , Gheytasi, R. , & Masjed Mousavi, M. (2010). The Relationship between Free Cash Flows of Firms (FCFF) and Free Cash Flows of Equities (FCFE) and the Market Value (Tehran Stock Exchange Listing Companies). Financial Knowledge of Securities Analysis, 3 (7) , 1-18. (In Persian)

Odabashian, K. (2005). The effect of large leverage increases on opportunistic behavior and earnings management. University of Connecticut.

Park, K. , & Jang, S. S. (2013). Capital structure, free cash flow, diversification and firm performance: A holistic analysis. International Journal of Hospitality Management, 33, 51-63.

Rahimian, N. , Akhoondzadeh, M. , & Habashi, A. (2013). The impact of earnings management on relationship between free cash flow and shareholder value in listed companies in Tehran Stock Exchange. Journal of Audit Science, 13 (52) , 1-21. (In Persian)

Rubin, P. H. (1990). Managing business transactions: Controlling the cost of coordinating, communicating, and decision making (pp. 162-164). New York: Free Press.

Saadati, S. , & Pakmaram, A. (2020). The effect of corporate governance characteristics on the relationship between free cash flows and the level of corporate investment. Quarterly Journal of Accounting and Management Perspectives, 3 (25) , 97-123. (In Persian)

Siegel, M. A. (2006). Accounting shenanigans on the cash flow statement. The CPA Journal, 76 (3) , 38.

Wang, G. Y. (2010). The impacts of free cash flows and agency costs on firm performance. Journal of service science and management, 3 (04) , 408.

Yaari, U. , Nikiforov, A. , Kahya, E. , & Shachmurove, Y. (2016). Finance methodology of free cash flow. Global Finance Journal, 29, 1-11.

Yahyazadehfar, M. , Shams, S. , & Pakdin Amiri, M. (2013). The relation among growth opportunities in valuation of free cash flow. Accounting and Auditing Review, 20 (1) , 113-132. (In Persian)

Yudianti, N. (2003). The effect of investment opportunity set and earnings management to the relationship between free cash flow and shareholder value. Disertasi, Sanata Dharma University, Indonesia.