Bhattacharya, N., Ecker, F., Olsson, P. M., & Schipper, K. (2012), Direct and mediated associations among earnings quality, information asymmetry, and the cost of equity, The Accounting Review, 87(2); 449-482.
Botosan, C. A. (1997), Disclosure level and the cost of equity capital, The accounting review, 72(3); 323-349.
Easley,D., Ohara,M.(2004), Information and the cost of capital, Journal of finance, 59(4); 1553-1583.
Flavio Leonel de Carvalho, (2018), Earnings quality, investment decision and financial constraint, review of business management, 20; 573-598.
Francis, J., Nanda, D., Per Olsson, (2008), Voluntary disclosure, earnings quality and cost of capital, Journal of accounting research, 46(1); 53-99.
Haghighat, H., & Motamedm, M. (2011), Investigating the Relationship between Personality Fluctuation and Profit Predictability, Accounting Advancement, 3(2); 65-87. (in Persian)
Ibrahim,E.A.(2020), The qualitative characteristics of accounting information and earning and Islamic banking performance, International journal of financial studies, 8(2): 1-30.
Jensen, Michael C. & Meckling William H.(1976), Theory of the firm:Managerial behaviour, agency costs and ownership structure, Journal of Financial Economics, 3 (4); 305-360.
Joshua ronen & varda yaari,(2008), Earnings management: emerging insights in theory, practice and research, springer sicience & business media, 3; 567- 582
Khajavi, S., Fateha M.H., & Najafi, Z. (2014), Investigating the relationship between the quality of information disclosure and the cost of representation of companies listed on the Tehran Stock Exchange, Accounting Knowledge, 18; 67-89. (in Persian)
Khajavi, SH., & Alizadeh, V. (2015), Study of the relationship between the level of voluntary disclosure and agency costs, asset management and financing, 3(1); 41-54. (in Persian)
Kim, J., & Charlie, B. (2013), Real earnings management and cost of cost of capital, Journal of accounting and public policy, 32(6); 518-543.
Kiswanto, Navi Fitriani, (2019), The influence of earnings management and asymentry information on the cost of equity capital moderated by disclosure level, Journal keuangan dan perbankan, 23(1); 123-137.
Kline, R. B. (2011), Principles and practice of structural equation modeling, Sadralsadat Seyed Jalal, Minaei Asgha, Tehran, Bisheh. (in Persian)
Lahaya,. (2017), Quality of earning and Voluntary disclosure of impact on the cost of capital equity through information asymmetry, Journal of finance and banking, 21(2);188-199.
Lisa, A. H., & steven,(2017), Structural equation modelimg in archival capital markets research, financial accounting journal.7;132-152.
Nasiri, M., Ghaemi, M,H., Haghighat, H. (2020), Capital increase and agency of costs, Financial accounting quarterly. 13(50);191-219. (in Persian)
Nermin Shehata, F. (2014), Theories and Determinants of Voluntary Disclosure, Accounting and Finance Research, 3(1); 62-88.
Nunnally, c. Jum. (1978), Introductory statistics for psychology and education, McGrow Hill Newyork. ISBN-0070475830, 13(6).
Nurjanati, R., & Rodoni, A. (2015), Effect of information asymmetry and level of disclosure on equity cost with managerial ownership as a modderating variable, Journal of business and management, 5(24); 173-190.
Mehrani, S., Karmi, Gh., Sasani, A., Eskandari, Gh.(2012), Investigating the relationship between The cost of equity with earnings quality, Audit Knowledge.13(50); 1-18. (in Persian)
Pahlavan, Sharif, Mahdavian. (2019), Structural equation modeling with Amos, Tehran. Bisheh. (in Persian)
Pourhydari, O., Yousefzadeh., L.Z., Azamim Z.(2016), Investigating the relationship between earnings quality and cost of capital with voluntary disclosure, Knowledge of financial accounting.4(3); 1-20. (in Persian)
Qamruzman,MD. Ishrat Jahan, Salma karim,(2021), The impact of voluntary disclosure on firm value: evidence from manufacture firms in bangladesh, journal of Asian finance, economics and business, 8(6); 671-685.
Rashidi, Baghim khodadadi, v., Ramazan, Ahmadi, M., Farazmandm H. (2018), Modeling the interactive effect of disclosure quality in information pricing, Financial accounting quarterly. 11(41); 103-125. (in Persian)
Ronen, J., Yaari, V.(2008), earnings management, Journal of accounting,auditing and inancial,18(3); 379-410.
Sabz Alipourm Qitasi, Rahmati. (2019), Examining the relationship between corporate governance mechanism and profit forecasting accuracy, Experimental accounting research, 4(2); 123-140. (in Persian)
Salehi, H., Sajjadi, Khodadadi, & Rasekh, A. (2018), Structural Equation Modeling to Investigate the Impact of Corporate Governance on the Cost of Equity, Empirical Accounting Research, 27; 129-145. (in Persian)
Wang, G. Y. (2010), The impacts of free cash flows and agency costs on firm performance, Service science and management, 3(4); 408-418
Watson, A., Sherves, p., marston,C, (2002), voluntary disclosure of accounting ratio in the UK, British Accounting review. 34; 289-313.
Yimei Man, & stwart, L., Nirosha, H. W. (2018), Earning management and agency cost: evidence from china, Financial markets and corporate governance (FMCG) journal. 12(2); 123-145.
)