رابطه ارزشی تغییرات اهرم مالی در تبیین عملکرد عملیاتی

- احمدی، محمدرضا (1380)؛ ارتباط ساختار سرمایه و بازده شرکتهای بورس اوراق بهادار تهران؛ پایان نامه کارشناسی ارشد؛ دانشگاه آزاد واحد تهران مرکزی.

- بهرامفر، نقی؛ و سید حسام شمس عالم، (1383)؛ بررسی تأثیر متغیرهای حسابداری بر بازده غیر عادی آینده سهام شرکتهای پذیرفته شده در بورس اوراق بهادار تهران، بررسیهای حسابداری و حسابرسی؛ سال یازدهم؛ شماره 37؛ ص 50-23.

- سلطان پناه، هیرش؛ و سیدرضا حسنی، (1386)؛ ارتباط بین بازده پرتفوی با ریسک سیستماتیک و اهرم مالی در صنایع پذیرفته شده در بورس اوراق بهادار تهران؛ مجله دانشکده علوم اداری و اقتصاد دانشگاه اصفهان؛ سال نوزدهم؛ شماره 6.

- کرمی، غلامرضا؛ مرادی، محمدتقی؛ مرادی، فریدون؛ و آرمیتا مصلی نژاد (1385)؛ بررسی روابط خطی و غیرخطی بین نسبتهای مالی و بازده سهام در بورس اوراق بهادار تهران؛ بررسیهای حسابداری و حسابرسی؛ شماره 46؛ ص 36-19

-  ملکی پورغربی، محمود (1375)؛ بررسی تحلیلی استفاده از اهرم مالی بر سودآوری شرکتهای پذیرفته شده در بورس اوراق بهادار تهران؛ پایان‌نامه کارشناسی ارشد حسابداری؛ دانشگاه شهید بهشتی.

-  نمازی، محمد؛ و  نورالدین رستمی، (1385)؛ بررسی ارتباط بین نسبتهای مالی و نرخ بازده سهام شرکتهای پذیرفته شده در بورس اوراق بهادار تهران؛ بررسی حسابداری و حسابرسی؛ شماره 44؛ ص 127-105.

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- Barth, M.E., Beaver, W.H., and Landsman, W.R. (2001), The Value Relevance of the Value Relevance Literature for Financial Accounting Standard Setting: another view, Journal of Accounting and Economics, Vol. 3, pp. 77-104.

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- Brown, S., Lo, K., and Lys, T. (1999), Use of R2 in Accounting Research, Measuring Changes in Value Relevance over the Last four decades, Journal of Accounting and Economics, Vol. 28, pp. 83-115.

- Charitou, A., Clubb, C. and Andreou, A. (2001), The Effect of Earnings Permanence, Growth and Firm Size on the Usefulness of Cash Flows and Earning Security Returns, Empirical Evidence for the U.K, Journal of Business Finance and Accounting, Vol. 28, pp. 563-594.

- Charitou. A. and Clubb, C., and Andreou, A. (2000), The Value Relevance of Earnings and Cash Flow: Empirical Evidence for Japan, Journal of International Financial Management and Accounting, Vol. 11, pp. 1-22.

- Cheng, S.A, Liu, C. and Schoefer, T. (1992), Earnings Permanence and the Incremental Information Content of Cash from Operations, Journal of Accounting Research, Vol. 34, pp. 173-181.

- Collins, D.W., Maydew, E.L. and Weiss, I.S. (1997), Changes in the Value-Relevance of Earnings and Book values over the Past forty years, Journal of Accounting and Economics, Vol. 24, pp. 39-67.

- Das, S. and Lev, B. (1994), Non- Linearity in the Return- Earnings Relation: Tests of alternative specification and expectations, Contemporary Accounting Research, Vol.11, pp. 353-379.

- Dimitrov, V. and Prem, C.J. (2008), The Value-Relevance of Change in Financial Leverage Beyond Growth Assets and GAAP Earning, Journal of Accounting, Auditing and Finance, pp. 191-223.

- Eckbo, E. (1968), The Valuation Effects of Corporate Debt Offerings, Journal of Financial Economics, Vol. 15, pp. 152-199.

- Francis, J. and Schipper, K. (1999), Have Financial Statement Lost their Relevance, Journal of Accounting Research, Vol. 37, pp. 319-352.

- Freeman, R.N. and Tse, S.Y. (1992), A-Non-Linear Model of Security Price Responses to Unexpected Earnings, Journal of Accounting Research, Vol. 30, pp. 185-209.

- Gjerde, Q. Knivsfla, K.H. and Saettem, F. (2004), The Value Relevance of Financial Reporting on the Oslo Stock Exchange over the period 1964-2003, http://ideas.repec.org/p/hhs/nhhfms/2005_023.html.

- Hathorn, J. (2000), The Role of Earning, Cash Flow and other Accounting Variables in Explaining Long-Run Returns, PhD dissertation, Kent State University.

- Hodgson, A. and Clarck, S. (2000), Earnings, Cash Flows and Return, Functional Relations and the Impact of Firm Size, Journal of Accounting and Finance, Vol. 40, pp. 51-73.

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- Kortweg, A. (2004), Financial Leverage and Expected Stock Return, Evidence from Pure Exchange Offers, Journal of Finance and Economics, Vol. 4, pp. 213-231.

- Lev, B. and Zarowin, P. (1999), The Boundaries of Financial Reporting and How to extend them, Journal of Accounting Research; Vol. 37, pp. 353-385.

- Livnat, J. and Zarowin, P. (1990), The Incremental Information Content of Cash Flow Components, Journal of Accounting and Economics, Vol. 13, pp. 25-46.

- Miller, M. and Rock, K. (1985), Dividend Policy under Asymmetric Information, Journal of Finance, Vol. 40, pp. 1031-1051.

- Rafik, M.B. and Ezzedin, A., (2006), Value Relevance of Accounting Earnings and the Information Content of Its Components, Empirical Evidence in Tunisian Stock Exchange, http://www.ssrn.com.

- Ohlson, J., (1999), Earnings, Book Values and Dividends in Security Valuation, Contemporary Accounting Research, Vol. 11, pp. 661-687.

- Spiess, D. and Affleck-Graves, J. (1999), The Long-Run Performance of Stock Return Following Debt Offering, http://ssrn.com/abstract:2116.

- Subramanyam, K.R. (1996), the Pricing of Discretionary Accruals, Journal of Accounting and Economics, Vol. 22, pp. 249-281.