ویژگی های سود پیش بینی شده توسط مدیریت و ریسک سقوط آتی قیمت سهام

Aflatooni, A. (2015). Statistical analysis with Eviews in accounting and financial management research. Tehran, Termeh publication. (In Persian)

An, Z., Li, D. & Yu, J. (2015). Firm crash risk, information environment, and speed of leverage adjustmen. Journal of Corporate Finance, (31), 132–151.

Beyer, A., Cohen, A. D., Lys, T. Z. & Walther, B. R. (2010). The financial reporting environment: Review of the recent literature. Journal of Accounting and Economics, )50(, 296-343.

Chen, C., Kim, J. B. & Yao, L. (2017). Earnings smoothing: Does it exacerbate or constrain stock price crash risk? Journal of Corporate Finance, (42): 36-54.

Chen, J., Hong, H. & Stein, J. (2001). Forecasting Crashes: Trading Volume, Past Returns, and Conditional Skewness in Stock Prices. Journal of Financial Economics, 61(3), 345–381.

Cheng, C. A. A., Khurana, K. & Zhang, E. (2014). Cash Flow Opacity and Stock Price Crash Risk. Available at: Www.ssrn.com.

Choi, J. H., Myers, L. A., Zang, Y. & Ziebart, D. (2011). Do Management EPS Forecasts Allow Returns to Reflect Future Earnings? Implications for The Continuation of Management’s Quarterly Earnings Guidance. Review of Accounting Studies, 16 (1), 143-182.

Chu, K. (2013). Corporate news: Pressure increases in Asia for firms to come clean. Wall Street Journal (1/24/2013).

Ebrahimi Kordlar, A. & Javani Ghalandari, M. (2016). The Effect of Auditor expertise on Earnings Quality and Stock Price Synchronicity. The Iranian Accounting and Auditing Review, 23(2), 137-164. (In Persian)

Eskandarli, T., Dastgir, M. & Ghaemi, M. H. (2014). Survey of profit forecasting effect by manager. Journal of Management Accounting and Auditing Knowledge, 3(10), 117-134. (In Persian)

Foroghi, D. & ghasem Zad, P. (2015). The effect of management overconfidence on the future stock price crash risk. Financial Accounting Knowledge, 2(2), 55-71. (In Persian)

Forooghi, D. & Mehrdad Ayask,. S. S. (2015). Market Reaction to the Timing of EPS Forecast. Journal of Empirical Researches in Accounting, 5(17), 139-162. (In Persian)

Forooghi, D., Amiri, H. & Mirzae, M. (2012). The Impact of Opacity in Financial Reporting on the Future Stock Price Crash Risk of Listed Companies in Tehran Stock Exchange. Journal of Financial Accounting Research, 3(4), 15-40. (In Persian)

Didar, H., Abdi, S. & Mostafazade, V. (2017). Voluntary Disclosure and Future Stock Price Crash Risk. 15th Iranian National Accounting Conference, 25-26 May, Iran, Tehran. (In Persian)

Imani Barandagh, M. & Abdi, S. (2016). The Impact of Income Smoothing on the Future Earnings Response Coefficient with the Effect of Moderating Different Information Environments. The Iranian Accounting and Auditing Review, 23(33), 289-310. (In Persian)

Fazlzadeh, A. & Abdi, S. (2017). Product Market Competition, Accuracy of Managers' Forecasted Earnings, Ownership Type: Evidence from international companies. Journal of International Business Administration, 1(1), 83-102. (In Persian)

Francis, B., Hasan, I., Song, L. & Waisman, M. (2013). Corporate governance and investment-cashflow sensitivity: Evidence from emerging markets. Emerging Markets Review, (15): 57-71.

Habib, A., Hasan, M. M. & Jiang, H. (2017). Stock price crash risk: Review of the empirical literature. Accounting & Finance. Available at http://onlinelibrary.wiley.com.

Heydari, M. & Abdi, S. (2016). Effect of disclosure quality and lack of transparency of cash flow on the future stock price crash risk. 14th Iranian National Accounting Conference, 26-27 May, Iran, Urmia. (In Persian)

Huang, X., LI, X., Tse, S. & Tucker, J. W. (2018). The Effects of a Mixed Approach toward Management Earnings Forecasts: Evidence from China. Journal of Business Finance and Accounting, 45(3-4), 319-351.

Hutton, A. P., Marcus, A. J. & Tehranian, H. (2009). Opaque Financial Reports, R2 and Crash Risk. Journal of Financial Economics, 94(1), 67-86.

Kasznik, R. & Lev, B. (1995). To warn or not to warn: Management disclosures in the face of an earnings surprise. The Accounting Review, 70(1), 113-134.

Kim, J, B., Luo, L. & Xie, H. (2016). Dividend Payments and Stock Price Crash Risk. Available at: http://www.ssrn.com.

Kim, J. B., Li, Y. & Zhang, L. (2011). Corporate Tax Avoidance and Stock price Crash Risk: Firm-level Analysis. Journal of Financial Economics, 100(3), 639–662.

Kothari, S. P., Shu, S. & Wysocki, P. D. (2009). Do Managers Withhold Bad News? Journal of Accounting Research, 47(1), 241–276.

Morck, R., Yeung, B. & Yu, W. (2000). The information content of stock arkets: Why do emerging markets have synchronous stock price movement? Journal of Financial Economies, 58 (1-2), 215-260.

Rahmani, A., Bashiri Manesh, N. & Shahrokhi, S. S. (2012). Effects of Management Earnings Forecasts on Future earnings response coefficient. Accounting Knowledge 3(10), 29-50. (In Persian)

Sharifi, S., Etemadi, H. & Sepasi, S. (2016). The Relationship between Qualitative Characteristics Of Earning Per Share Forecasts and Bankruptcy Risk. Journal of Empirical Researches in Accounting, 5(4), 1-21. (In Persian)

She'ri, S. & Nikbakht, M. (2012). The impact of accounting information on firms' stock returns in the stock market crash, Journal of Accounting Research, 1(4), 37-53. (In Persian)

Song, L. (2015). Accounting disclosure, stock price synchronicity and stock crash risk An emerging-market perspective. International Journal of Accounting & Information Management, 23 (4), 349-363.

Till, K. (1980). The SEC safe harbor for forecasts: A step in the right direction?. Duke Law Journal (3), 607-640.

Vorst, Patrick. (2017). Equity Market Competition and Stock Price Crash Risk. Available at: http://www.ssrn.com.

Xu, N., Jiang, X., Chan, K. C. & Yi, Z. (2013). Analyst coverage, optimism, and stock price crash risk: Evidence from China. Pacific-Basin Finance Journal, (25): 217–239.