1.رمضان احمدی، محمد؛ آرمن، سیدعزیز و مظاهری، اسماعیل (1396). بررسی اثر سوگیری تجمعی در برآوردهای محافظهکاری شرطی با استفاده از مدل بال، کوتاری و نیکولایو. بررسی های حسابداری و حسابرسی، 24(1): 1-18.
2.صالحی، اله کرم؛ و صالحی، برزو (1394). مروری بر مدلهای اندازه گیری مدیریت سود: اقلام تعهدی اختیاری و درآمد اختیاری. دانش حسابداری و حسابرسی مدیریت، 4(16): 103-118.
3.فداکار، سیدمهدی؛ فغانی ماکرانی، خسرو و ذبیحی، علی (1398). تبیین الگویی برای مدیریت سود در شرکت‌های ورشکسته و مقایسه آن با مدل اصلاح شده جونز. پژوهشهای حسابداری مالی و حسابرسی، 11 (43)، 153-176.
4.قربانی، آرش (1398). پیامدهای الگوی تغییر خطی تکه ای اقلام تعهدی عادی. فصلنامه حسابداری مالی، 11(42): 75-99.
5.
قربانی، آرش؛ ودیعی نوقابی.محمدحسین (1397). توسعه مدلهای جبری و تجربی برای تبیین و کنترل مولفه‌های موثر بر فرایند های ایجاد اقلام تعهدی. پژوهش های کاربردی در گزارشگری مالی، 7(1)؛ 7-42.
6.ملکی، الهام السادات؛ ابراهیمی، سیدکاظم و جلالی، فاطمه (1398). تاثیر چرخه عمر شرکت ها بر سطح محافظهکاری. پژوهشهای حسابداری مالی و حسابرسی، 11(44): 59-78.
7.
مهرانی، کاوه؛ و زمانی. محمدرضا (1394). بررسی تاثیر اضافه نمودن جریانات نقدی عملیاتی و اقلام تعهدی به مدلهای جونز و تعدیل شده جونز در بهبود این مدلها. فصلنامه بورس اوراق بهادار، 8(32): 5-26.
References
1. Allen, E.J, C.R Larson and R.G. Sloan, (2013),Accrual Reversals, Earnings and Stock Returns, Journal of Accounting and Economics, 56(1), 113-129.
2. Ball, R. and L. Shivakumar, (2005), Earnings quality in UK private firms: Comparative loss recognition timeliness, Journal of Accounting and Economics, 39(1), 83-128.
3. Ball, R. and L. Shivakumar. (2006) The role of accruals in asymmetrically timely gain and loss recognition, Journal of Accounting Research, 44(2),207-242.
4. Ball, R., Shivakumar, L,(2008), Earnings quality at initial public offerings, Journal of Accounting and Economics, 45(1), 324–349.
5. Banker, R. D, Byzalov, D., Ciftci, M., & Mashruwala, R. (2014). The moderating effect of prior sales changes on asymmetric cost behavior. Journal of Management Accounting Research, 26(2): 221–242.
6. Basu, S,(1997) ,The Conservatism Principle and the Asymmetric Timeliness of Earnings, Journal of Accounting and Economics, 24(3):3-37.
7. Bushman R, M. A. J. Smith and F. Zhang (2011). Investment Cash Flow Sensitivities Really Reflect Related Investment Decision, Working Paper, University of North Carolina.
8. Byzalov, D, and S. Basu. (2016). Conditional conservatism and disaggregated bad news indicators in accrual models. Review of Accounting Studies,21(3): 859-897.
9. Chiu Che-Wei, Po-Chang Chen and Yuqian Wang, (2019), Improving the estimation of discretionary accruals – the cycle approach, Journal of Finance and Accountancy, volume 25, 1-19.
10. Christodoulou, D , and V. Sarafidis. (2008). The Econometrics of estimating unexpected accruals. Part de “ Sydney based multi-disciplinary research initiative methodological and empirical advances in financial analysis; 1-26.
11. Dechow, P. and I. Dichev.( 2002). The quality of accruals and earnings: The role of accrual estimation errors. The Accounting Review, 77(1), 35-59.
12. Fadakar. S.M, Faghani Makranin. Kh, Zabihi. A, (2019), Explaining a Model for Profit Management in Bankrupt Companies and Comparing It with the Modified Jones Model, Financial and Auditing Accounting Research, 11 (43), 153-176. (in Persian)
13. Fairfield, P., Ramnath, S., & Yohn, T. L. (2009). Do industry-level analyses improve forecasts of financial performance?, Journal of Accounting Research, 47(1),147–178.
14. Ghorbani A, (2019), The implications of piecewise linear process of normal accruals. quarterly financial accounting journal, 11 (42) :75-99
. (in Persian)
15. Ghorbani, A., Vadiei Noghabi, M. (2018). Algebraic and Empirical Models for Specification and Control of Characteristics Affecting Accrual-generating Process. Applied Research in Financial Reporting, 7(1), 7-42
.
(in Persian)
16. Hope, O.K., Thomas, W.B., Vyas, D.,( 2013). Financial reporting quality of U.S. private and public firms. The Accounting Review, 88, 1715–1742.
17. Jones, J. (1991). earnings Management during Import Relief investigation, Journal of Accounting Research ,29(2):193-228.
18. Kang, S., and K. Sivarmakrishnan. (1995). Issues in testing earnings management and an instrumental variable approach. Journal of Accounting Research ,33(2): 353-367.
19. Liu Siming Diane, Len Skerratt. (2019). Revisiting the accruals loss recognition model of conservatism: are public companies really superior to private companies?, Economics and Finance Working Paper Series, Brunel university London.
20. Maleki. E, Ebrahimi. S.K, Jalali. F, (2019), The impact of corporate life cycle on the level of conservatism, Financial Accounting and Auditing Research, 11(44), 59-78, (in Persian)
21. McNichols, M. F. (2002). Discussion of: The quality of accruals and earnings: The role of accrual estimation error. The Accounting Review, 77(supplement), 61–69.
22. Mehrani.K, Zamani.M, (2015), Investigating the Impact of Adding Operational Cash Flows and accrual to Jones and Modified Jones Models in Improving These Models, Quarterly Journal of Securities Exchange, 8(32): 5-26. (in Persian)
23. Moreira. J and peter F. Pope, (2007), piecewise linear accrual models: do they really control for the asymmetric recognition of gains and losses?, CEF.UP Working papers 0703, universide Porto.
24. Peek, E., Cuijpers, R., Buijink, W.(2010). Creditors’ and shareholders’ reporting demands in public versus private firms: evidence from Europe. Contemporary Accounting Research, 27, 49–91.
25. Ramezan Ahmadi. M, Arman.S.A , Mazaheri.E, (2017), Discussing Aggregation Bias in Estimates of Conditional Conservatism using Ball, Kothari and Nikolayev Model, Accounting and Auditing Review, 24(1), 1-18. (in Persian)
26. Ronen J. and V. Yaari ,(2008), Earnings Management: Emerging Insights in Theory, Practice, and Research" , Springer Science Business Media, LLC.
27. Salehi.A, Salehi.B, (2015), A Review on the Measurement Models of the Earnings Management: Discretionary Accruals –based Models and Discretionary Revenues-based Model, Quarterly Journal of Management Accounting and Auditing Knowledge. 4(16): 103-118. (in Persian)
28. Watts, R. L. (2003). Conservatism in accounting part I:Explanations and implications. Accounting Horizons, 17(3),207–221.
)