References
1.Abbasi, Majid, Kalantari, Elham (2014). Investigating the Impact of Corporate Governance on the Duality of CEO Duties. Trend Quarterly, 21st Year, Nos. 65 and 66, Spring and Summer 1393. 145-174. (in Persian) .
2.Aghaei, Mohammad Ali-Etemadi, Hossein-Azar, Adel-Chalaki, Perry (2009). Characteristics of Corporate Governance and the Information Content of Earnings in Tehran Stock Exchange with Emphasis on the Role of Earnings Management, Iranian Journal of Management Science, Issue 16, Volume 4, Winter 88, 27-53. (in Persian).
3.Amini, Peyman-Alizadeh, Ali-Rajabi, Mahnaz (2015). Investigating the Impact of Board Independence on the Relationship between Tax Avoidance and Stock Price Risk, Quarterly Bulletin, Eighth Year, No. 30, Summer 94: 53-81. (in Persian) .
4.Anthony F, Andrew T , Gary G (2010). “Predicting Future Earnings Growth: A Test of the Dividend Payout Ratio in the Australian Market “The International Journal of Business and Finance Research, Vol. 4, No. 2, 43-58.
5.Anthony, J. H. and, K. Ramesh (1992). “Association between Accounting Performance Measures and Stock Prices: A Test of the Life Cycle Hypothesis”, Journal of Accounting and Economics, Vol. 15, pp203-227.
6.Arab Salehi, Mehdi-Ziaie Mohammad Ali (2010). The Relationship between Governance System and Earnings Quality in Companies Listed in Tehran Stock Exchange, Journal of Financial Accounting, Volume 2, Issue 5, Spring 89: 39-56. (in Persian)
7.Asno Ashari, Hamideh; Naderi Noori, Mehdi (1396). Earnings Management Model in the Corporate Life Cycle. Journal of Financial Accounting Knowledge, Volume 4, Issue 1, Spring 96. 1-21.(in Persian) .
8.Chtourou, S.M., Bedard, J. and Courteau, L. (2001). Corporate Governance and Earnings Management, Working Paper, SSRN. /abstract=275053
9.Demodran, Oswat (2014). Advanced Corporate Finance .. Translated by Ahmad Badri, Ruhollah Farhadi and Sara Shahriari. Tehran, Nas Publishing. 1- 614. (in Persian).
10. Denis, D. J., & Osobov, I. (2008). Why do firms pay dividends? International evidence on the determinants of dividend policy. Journal of Financial Economics, 89, 62–82.
11. Etemadi, Hossein; Anvari Rostami, Ali Asghar; Ahmadian, Vahid. (2014). Life Cycle Theory Test in Profit Sharing Policies of Tehran Stock Exchange Companies. Empirical Studies of Financial Accounting Studies 11. 59-81. (in Persian) .
12. Fakhari, Hussein; Yousef Al Taba, Nasibah. (1389). Investigating the Relationship between Profit Sharing Policy and Corporate Governance in Listed Companies in Tehran Stock Exchange. Accounting and auditing reviews. Volume 17. No. 62. 69-84 (in Persian) .
13. Ghaemi, Mohammad Hossein Masoumi, Javad Azadi, Mohammad Reza (2012). Measuring anomalous stock returns in terms of trading interruption. Financial Accounting Research, Volume 3, Issue 3, autumn90: 113-126. (in Persian)
14. Ghalibaf Asl, Hassan Zamani, Fatemeh (2008). Investigating the Impact of Board Composition on the Performance of Companies Listed in Tehran Stock Exchange, Tehran University Financial Research, Ninth Volume, Autumn 87. 1-16. (in Persian) .
15. Ghalibaf Asl, Hassan-Valizadeh, Farideh (2016). Investigating the Relationship between Profit Sharing and Information Asymmetry and Stock Liquidity. Financial Management Strategy, Fourth Year, No. 14, autumn 95. 1-23. (in Persian) .
16. Izadienia, Nasser-Soltani, Asghar-Alinigian, Nasrin (2010). Evaluation of Factors Affecting Profit Sharing Policy in Listed Companies in Tehran Stock Exchange. Journal of Accounting Studies, No. 26, Summer 89: 139-155. (in Persian)
17. Jahankhani, Ali; Ghorbani, Saabd (2005). Identifying and explaining the determinants of the earnings policy of companies listed on the Tehran Stock Exchange. Journal of Financial Research, No. 20, Winter 84: 27-48. (in Persian)
18. Mahdavi, Gholamhossein-Kermani, Ehsan (2015). Investigating the Impact of Board Independence on the Relationship between Information Asymmetry in Financial Reporting Quality of Companies Listed in Tehran Stock Exchange, Financial Management Strategy, Third Year, No. 11, Winter 94. 1-26. (in Persian) .
19. Meshki, Mehdi (2011). Determining Factors Affecting Stock Exchange Performance Using Generalized Moments Method (GMM) and Estimated Generalized Least Squares (EGLS) Accounting Advances, Volume 3, Issue 1, Spring Summer 90: 91-119. . (in Persian)
20. Moradi, Mehdi; Deldar, Mustafa (2012). Investigating the effect of non-institutional shareholders on dividend policy. Empirical Research in Financial Accounting, Second Year, No. 2, 106-124. (in Persian) .
21. Moradzadeh, Mehdi-Nazemi Ardakani, Mehdi-Gholami, Reza-Farzani, Hojjatollah (2009). Investigating the Relationship between Institutional Owners of Stocks and Earnings Management in Companies Listed in Tehran Stock Exchange. Accounting and Auditing Reviews, Volume 16, Number 55, Spring 2009, 85-93 (in Persian).
22. Obedience, Partial Proposal, Ali-Mani Moghaddam, Amirhadi (1397). The Dividend Conundrum (Overview of Dividend Theories). Quarterly Accounting. No. 46. Autumn 97. 46-55. (in Persian) .
23. Pakmaram, Asgar; Yasman Mayan, Rasool (1397). Investigating the Impact of Agent Conflict on Information Asymmetry, Journal of Management Size and Accounting, Volume I, Number 2, Autumn 97: 83-96. (in Persian)
24. Park Y, Chen K. (2006). “The Effect of Accounting Conservatism and Life-Cycle Stages On Firm Valuation”, Journal of Applied Business Research, 22, 75-92.
25. Ramazan Zadeh, Abbas (2009). Investigating Factors Influencing the Profit Sharing Policy of Chemical and Pharmaceutical Companies Listed in Tehran Stock Exchange. (Researcher) Management Journal, Sixth Year, No. 16. 87-80. (in Persian) .
26. Sabzali Pour, Farshad-Qatasi, Ruhollah-Rahmati, Salman (2012). Investigating the Relationship between Corporate Governance Mechanisms and Profit Prediction. Financial Accounting Research, No. 2, Volume IV, autumn 91, 123-140. (in Persian).
27. Sajjadi, Seyed Hossein; Hajizadeh, Saeed; Nikkar, Javad (2014). The effect of cost stickiness on earnings time symmetry with emphasis on the relationship between cost stickiness and conditional conservatism.Kerman Accounting Knowledge Journal. Year 5. No. 16. 9-11. (in Persian) .
28. Schmid, M. M., Oesch, D., and Ammann, M. (2011). Corporate Governance and Firm Value: International Evidence. Journal of Empirical Finance18. PP 36-55.
29. Sedighi, Rouhollah (2013). Relationship of Board Structure with Information Profitability of Accounting Profit, Quarterly Journal of Experimental Financial Accounting Studies, Volume 11, Issue 37, Spring 92. 99-125. (in Persian) .
30. Shams, Mina; Fooladi, Massoud, Farhadi, Maryam (2016). The Impact of Board Independence and Auditor Quality on Earnings Management in Companies Listed in Tehran Stock Exchange. Journal of Accounting Reviews, Doormess, No. 10, Spring 95: 61-81. (in Persian) .
31. Shin, Min-Shik, Kwon, Joong-Saeng and Soo-Eun Kim 2011, 'Earned Surplus and Dividend Policy: A Test of the Financial Life Cycle Theory in Korean Capital Market", International Research Journal of Finance and Economics,vol.59, pp. 87-100. Available from: euro journals [5 Aug 2011]. [36] Stacescu,
32. Shourvorazi, Mohammad Reza, Khalili, Mohsen, Soleimani, Hamid, Forutan, Omid (2015). The Relationship between Corporate Governance and Corporate Performance Based on Fuzzy Regression. Financial Accounting and Auditing Research, Seventh Year, No. 25, Spring 94,121-139. (in Persian) .
33. Wang, Ming-Hui, Ke, Mei-Chu and Liu, Yen-Sheng Huang. (2011). Dividend Policy and Life Cycle Hypothesis: Evidence From Taiwan, The international Journal of Bisiness and Finance Research, vol. 5, No. 1, pp. 33-52.
34. Zinjirdar, Majid; Amir Hosseini, Zahra; Zamani, Majid (2010). Investigating the Relationship between Corporate Governance Mechanisms and Earnings Management in the Iranian Capital Market. , Journal of Financial Engineering and Portfolio Management, Issue 3, Summer 89: 1-20. (in Persian) .
)