Abdollahi, A. H., Honarmandi, Z., & Zarei, S. (2023). The effect of economic uncertainty on profitability and profit predictability in Tehran Stock Exchange banks. Journal of Accounting and Management Vision, 6(80), 222-239. (In Persian)
Acemoglu, D., Johnson, S., Robinson, J., & Thaicharoen, Y. (2003). Institutional causes, macroeconomic symptoms: volatility, crises and growth. Journal of monetary economics, 50(1), 49-123.
Al Saedi, A. A. (2018). Earnings management and its relationship with stock returns: an empirical study on a sample of Qatari listed industrial companies. Academy of Accounting and Financial Studies Journal, 22(5), 1-12.
Al-Hemiary, N. J. (2010). The Local Management Role in Social Development in Yemen. Doctoral dissertation, The National Management School, Rabat, Morocco. unpublished.
Arnold, P. J. (2009). Global financial crisis: The challenge to accounting research. Accounting, organizations and Society, 34(6-7), 803-809.
Arthur, N., Tang, Q., & Lin, Z. S. (2015). Corporate accruals quality during the 2008–2010 Global Financial Crisis. Journal of International Accounting, Auditing and Taxation, 25, 1-15.
Aruwa, S. A. S., Ibrahim, H., & Banai, G. (2020). Effect of firm characteristics on audit quality of listed oil and gas companies in nigeria. Nsuk Journal of Administration, 12(1).
Ashtab, A., & Dehghan, B. (2023). The Effect of Integrated Reporting on Earnings Quality with Emphasis on Agency Costs. Financial Accounting Knowledge, 10(2), 97-117. (In Persian)
Balios, D., Sdrolias, A., & Thanos, I. (2020). Earnings Management in State-Owned Enterprises in a Period of Macroeconomic Instability. Journal of Modern Accounting and Auditing, 16(6), 237-253.
Ball, R., Robin, A., & Wu, J. S. (2003). Incentives versus standards: properties of accounting income in four East Asian countries. Journal of accounting and economics, 36(1-3), 235-270.
Beeri, I., Uster, A., & Vigoda-Gadot, E. (2019). Does performance management relate to good governance? A study of its relationship with citizens’ satisfaction with and trust in Israeli local government. Public Performance & Management Review, 42(2), 241-279.
Bertomeu, J., Darrough, M., & Xue, W. (2017). Optimal conservatism with earnings manipulation. Contemporary Accounting Research, 34(1), 252-284.
Bhagat, S., Malhotra, S., & Zhu, P. (2011). Emerging country cross-border acquisitions: Characteristics, acquirer returns and cross-sectional determinants. Emerging markets review, 12(3), 250-271.
Bushman, R. M., & Piotroski, J. D. (2006). Financial reporting incentives for conservative accounting: The influence of legal and political institutions. Journal of accounting and economics, 42(1-2), 107-148.
Cariolle, J., & Goujon, M. (2015). Measuring macroeconomic instability: A critical survey illustrated with exports series. Journal of economic surveys, 29(1), 1-26.
Charitou, A., Lambertides, N., & Trigeorgis, L. (2007). Earnings behaviour of financially distressed firms: The role of institutional ownership. Abacus, 43(3), 271-296.
Chen, K. C., Chen, Z., & Wei, K. J. (2009). Legal protection of investors, corporate governance, and the cost of equity capital. Journal of corporate finance, 15(3), 273-289.
Chien, N. B., & Thanh, N. N. (2022). The impact of good governance on the people’s satisfaction with public administrative services in Vietnam. Administrative Sciences, 12(1), 35.
Choi, J. H., Kim, J. B., & Lee, J. J. (2011). Value relevance of discretionary accruals in the Asian financial crisis of 1997–1998. Journal of Accounting and Public Policy, 30(2), 166-187.
Cui, X., Yao, S., Fang, Z., & Wang, H. (2021). Economic policy uncertainty exposure and earnings management: Evidence from China. Accounting & Finance, 61(3), 3937-3976.
Daryaei, A. A., & Fattahi, Y. (2020). Blockholders Ownership and Liquidity: Panel Smooth Transition Regression Model. Financial Management Strategy, 8(3), 63-86. (In Persian)
Daryaei, A. A., & Fattahi, Y. (2020). The asymmetric impact of institutional ownership on firm performance: panel smooth transition regression model. Corporate Governance: The International Journal of Business in Society, 20(7), 1191-1203.
Davoodi, H. R., Montiel, P., & Ter-Martirosyan, A. (2021). Macroeconomic Stability and Inclusive Growth. International Monetary Fund, Working Paper, (2021/081).
DeAngelo, L. E. (1981). Auditor size and audit quality. Journal of accounting and economics, 3(3), 183-199.
Dechow, P. M., Sloan, R. G., & Sweeney, A. P. (1995). Detecting earnings management. Accounting review, 193-225.
Djankov, S., La Porta, R., Lopez-de-Silanes, F., & Shleifer, A. (2008). The law and economics of self-dealing. Journal of financial economics, 88(3), 430-465.
Durnev, A., & Kim, E. H. (2005). To steal or not to steal: Firm attributes, legal environment, and valuation. The Journal of finance, 60(3), 1461-1493.
Ellahie, A., & Kaplan, Z. (2021). Show me the money! Dividend policy in countries with weak institutions. Journal of Accounting Research, 59(2), 613-655.
Ernst & Young. (2018). Integrity in the spotlight: The future of compliance. 15th global fraud survey. https://assets.ey.com/content/dam/eysites/eycom/en_gl/topics/assurance/assurance-pdfs/ey-integrity-in-spotlight.pdf.
Febrianti, F. D., Sugiyanto, S., & Fitria, J. R. (2020). Green Intellectual Capital Conservatism Earning Management, To Future Stock Return As Moderating Stock Return (Study Of Mining Companies In Indonesia Listed On Idx For The Period Of 2014-2019). The Accounting Journal Of Binaniaga, 5(2), 141-154.
Filip, A., & Raffournier, B. (2014). Financial crisis and earnings management: The European evidence. The International Journal of Accounting, 49(4), 455-478.
Flores, E., Weffort, E. F. J., da Silva, A. F., & Carvalho, L. N. G. (2016). Earnings management and macroeconomic crises: Evidences from Brazil and USA capital markets. Journal of Accounting in Emerging Economies.
Gao, C., Zuzul, T., Jones, G., & Khanna, T. (2017). Overcoming institutional voids: A reputation‐based view of long‐run survival. Strategic Management Journal, 38(11), 2147-2167.
García‐Sánchez, I. M., & Noguera‐Gámez, L. (2018). Institutional investor protection pressures versus firm incentives in the disclosure of integrated reporting. Australian Accounting Review, 28(2), 199-219.
Giao, C. V. (2021). Good governance and problems for state management in Vietnam. State Organization Journal 2, 48–58.
Griffiths, A., & Zammuto, R. F. (2005). Institutional governance systems and variations in national competitive advantage: an integrative framework. Academy of Management Review, 30(4), 823-842.
Gurtner, B. (2010). The financial and economic crisis and developing countries. International Development Policy| Revue internationale de politique de développement, (1), 189-213.
Healy, P. M., & Wahlen, J. M. (1999). A review of the earnings management literature and its implications for standard setting. Accounting horizons, 13(4), 365-383.
International Monetary Fund. IMF. (2020). How the IMF Promotes Global Economic Stability. https://www.imf.org/en/About/Factsheets/Sheets/2016/07/27/15/22/How-the-IMFPromotes-Global-Economic-Stability.
Jenkins, D. S., Kane, G. D., & Velury, U. (2009). Earnings conservatism and value relevance across the business cycle. Journal of Business Finance & Accounting, 36(9‐10), 1041-1058.
Jones, J. J. (1991). Earnings management during import relief investigations. Journal of accounting research, 29(2), 193-228.
Kalbuana, N., Suryati, A., & Pertiwi, C. P. A. (2022). Effect of Company Age, Audit Quality, Leverage and Profitability on Earnings Management. International Journal of Economics, Business and Accounting Research (IJEBAR), 6(1).
Kashmiri, H. (2014). Testing accruals-based earnings management models in an international context: a thesis presented in partial fulfilment of the requirements for the degree of Master of Business Studies in Accountancy at Massey University, Albany, New Zealand (Doctoral dissertation, Massey University).
Kasznik, R. (1999). On the association between voluntary disclosure and earnings management. Journal of accounting research, 37(1), 57-81.
Khalil, M., & Ozkan, A. (2016). Board independence, audit quality and earnings management: Evidence from Egypt. Journal of Emerging Market Finance, 15(1), 84-118.
Khan, M. H. (2009). Governance, growth and poverty reduction. Poor Poverty, 61.
Kothari, S. P., Leone, A. J., & Wasley, C. E. (2005). Performance matched discretionary accrual measures. Journal of accounting and economics, 39(1), 163-197.
Kousenidis, D. V., Ladas, A. C., & Negakis, C. I. (2013). The effects of the European debt crisis on earnings quality. International Review of Financial Analysis, 30, 351-362.
Liao, Y., Chi, W., & Chen, Y. (2013). Auditor economic dependence and accounting conservatism: Evidence from a low litigation risk setting. International Journal of Auditing, 17(2), 117-137.
Loayza, N. V., Ranciere, R., Servén, L., & Ventura, J. (2007). Macroeconomic volatility and welfare in developing countries: An introduction. The World Bank Economic Review, 21(3), 343-357.
McNichols, M. F. (2002). Discussion of the quality of accruals and earnings: The role of accrual estimation errors. The accounting review, 77(s-1), 61-69.
Mehnatfar, U., Osmani, F., Cheshomi, M., & Aghar, L. (2023). Do the development of technology and the expansion of trade reduce the ecological footprint? A case study: evidence from developing countries. Economic Growth and Development Research, 14(53), 110-97. (In Persian)
Moghaddam, A., & Abbaspour, N. (2017). The effect of leverage and liquidity ratios on earnings management and capital of banks listed on the Tehran Stock Exchange. International Review of Management and Marketing, 7(4), 99-107.
Nasiri Alamoti, H., Mehrazeen, A., Masih abadi, A., & Heydari, M. (2023). Eranings Increasing or Decreasing Accounting choices: with emphasis on the role of firm size and corporate governance. Financial Accounting Knowledge, 10(4), 81-101. (In Persian)
Phan A. N. M. P. (2022). The impact of financial leverage and audit quality on firm performance: the case of listed firms in Vietnam. Journal of Southwest Jiaotong University, 57(3).
Pong, C., Chia, Y. M., Lapsley, I., & Lee, H. W. (2007). Choice of auditors and earnings
management during the Asian financial crisis. Managerial Auditing Journal, 22(2), 177- 196. https://doi.org/10.1108/02686900710718672.
Preiato, J., Brown, P., & Tarca, A. (2015). A comparison of between‐country measures of legal setting and enforcement of accounting standards. Journal of Business Finance & Accounting, 42(1-2), 1-50.
Qaisaria, R., Salehi, A. K., & Ghobadic, S. (2023). Presenting and Explaining the Model of the Role of Behavioral Characteristics and Financial Literacy of Real Investors on Their Financial Management Components in the Iranian Capital Mar-ket. Advances in Mathematical Finance and Application, 8(4), 1371-1387.
Religiosa, M. W & Surjandari, D. A. (2021). The Relation of Company Risk, Liquidity, Leverage, Capital Adequacy and Earning Management: Evidence from Indonesia Banking Companies. Mediterranean Journal of Social Sciences, 12(1), 1-15.
Roychowdhury, S. (2006). Earnings management through real activities manipulation. Journal of accounting and economics, 42(3), 335-370.
Sabouri, N., Ebrahimi, A., and Keshavarz, M. (1401). Investigating the effect of economic policy uncertainty on the change of managerial behavior of managers according to the mediating variable of internal and external risk. Scientific journal of modern research approaches in management and accounting, 6(20), 2218-2233. (In Persian)
Schipper, K. (1989). Commentary on earnings management. Accoun-ting Horizons, 3(4), 91-102.
Scott, D. W. (2015). Multivariate density estimation: theory, practice, and visualization. John Wiley & Sons.
Setayesh, M. H., & Daryaei, A. A. (2017). Good governance, innovation, economic growth and the stock market turnover rate. The Journal of International Trade & Economic Development, 26(7), 829-850.
Sitanggang, S. N., Ikhsan, A., & Nasirwan, N. (2020). Analysis of the Influence of Managerial Ownership, Audit Quality and Audit Committee on Income Management (Study on Manufacturing Companies in the Consumer Goods Sector Listed on the Indonesia Stock Exchange 2014-2018). Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences, 3(3), 2521-2533.
Skorobogatova, N. (2016). Macroeconomic instability: its causes and consequences for the economy of Ukraine. Eastern Journal of European Studies, 3(2), 63.
Soliman, M., & Abdel Salam, M. (2013). Corporate governance practices and audit quality: An empirical study of the listed companies in Egypt. Available at SSRN 2257815.
Tarigan, B., Pramono, A. J., Rusmin, R., & Astami, E. W. (2022). The Impact of Ownership Structure and Audit Quality on Carbon Emission Disclosure: An Empirical Study from Indonesia. The Journal of Asian Finance, Economics and Business, 9(4), 251-259.
Trombetta, M., & Imperatore, C. (2014). The dynamic of financial crises and its non-monotonic effects on earnings quality. Journal of Accounting and Public Policy, 33(3), 205-232.
Viana Jr, D., Lourenço, I., Black, E. L., & Martins, O. S. (2022). Macroeconomic Instability, Institutions and Earnings Management: An Analysis in Developed and Emerging Market Countries. Forthcoming, Journal of International Accounting, Auditing and Taxation.
Viana Junior, D. B. C., Lourenço, I. M. E. C., & Martins, O. S. (2019). The effect of macroeconomic instability on earnings management in developed versus emerging countries. The effect of macroeconomic instability on earnings management in developed versus emerging countries, 24, 1-20.
Viana, J. D. B. C. (2021). Cross-country differences in earnings management: the role of economic and institutional factors [Tese de doutoramento, Iscte - Instituto Universitário de Lisboa]. Repositório do Iscte.
Wijaya, A. L. (2020). Profitability, audit quality, and firm value: Case on Indonesian manufacturing companies. Contabilidad y Negocios, 15(30), 43-61.
World Bank. (2018). GDP annual growth: World Bank national accounts data, and OECD National Accounts data files. https://data.worldbank.org/indicator/NY.GDP.MKTP.KD.ZG.
Zhang, L., Ma, Y., & Hu, Y. (2022). Does CEO duality worsen or fosters audit quality: evidence from Chinese firms?. Economic Research-Ekonomska Istraživanja, 36(1), 1-21.