نقش تعدیل‌گر استقرار کمیتۀ حسابرسی و تخصص حسابرس در صنعت بر ارتباط بین جریان نقد آزاد و مدیریت سود واقعی

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اعتمادی، حسین؛ شفاخیبری، نصیبه. (1390). تأثیر جریان نقد آزاد بر مدیریت سود و نقش کمیته حسابرسی در آن. حسابداری مالی، 3(10)، 42-18.

ایزدی‌نیا، ناصر؛ ربیعی، حامد؛ حمیدیان، نرگس. (1392). بررسی رابطة بین اهرم مالی و مدیریت سود واقعی شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران. پیشرفت‌هایحسابداری، 5 (1)، 54-33.

توکل‌نیا، اسماعیل. (1396). تخصص حسابرس در صنعت، جریان نقد آزاد و مدیریت سود از طریق معاملات با اشخاص وابسته. بررسی‌های حسابداری و حسابرسی، 24(1)، 60-41.

خدادادی، ولی؛ جان‌جانی، رضا. (1390). بررسی رابطه مدیریت سود و سودآوری شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران. پژوهش‌های حسابداری مالی، 3(1)، 96-77.

فخاری، حسین؛ عدیلی، مجتبی. (1391). بررسی رابطه بین جریان‌های نقدی آزاد و مدیریت سود از طریق فعالیت‌های واقعی. بررسی‌های حسابداری و حسابرسی، 19(4)، 78-63.

محمدیان، محمد. (1390). نقش و روابط حسابرس،کمیته حسابرسی و هیئت مدیره در پاسخگویی به سهامداران. حسابرس، 4(56)، 136-136.

مرادی، جواد؛ کشاورز؛ فاطمه. (1395). بررسی پیامدهای کوته‌بینی مدیران از دیدگاه تئوری نمایندگی و فرضیة جریان‌های نقد آزاد. بررسی‌های حسابداری و حسابرسی، 23 (4)، 546 -527.

تختائی، نصراالله؛ تمیمی، محمد؛ موسوی، زهرا. (1390). نقش کمیته حسابرسی در کیفیت گزارشگری مالی. حسابدار رسمی، 3(15)، 56-45.

نوبخت، مریم؛ برادران حسن‌زاده، رسول. (1396). تأثیر جریان نقد آزاد بر مدیریت سود واقعی و تصنعی. بررسی‌های حسابداری و حسابرسی، 24(3)، 440-421.

نوبخت، یونس؛ آجار، ملک. (1399). تأثیر مدیریت سود تعهدی و واقعی بر ارزش شرکت: پژوهشی در شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران. تحقیقات مالی، 22(4)، 593-568.

ودیعی‌نوقابی، محمد حسین؛ نوروزی، محمد؛ قدرتی زوارم، عباس؛ تیمورپور، سهیلا. (1398). بررسی نقش تعدیل‌گرکیفیت حسابرسی بر ارتباط بین اثربخشی کمیتۀ حسابرسی و مدیریت سود.  دانش حسابرسی، 19(74)، 125-107.

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