رابطه بین بیش‌ارزشیابی سهام و بحران مالی شرکت‌ها

References

Biddle, G.C., Mary, L.M., Song, F.M. (2010). Accounting conservatism and bankruptcy risk. Social Science Electronic Publishing, Inc. Available at: www.ssrn.com.

Bisogno, M., Deluca, R. (2015). Financial distress and earnings manipulation: Evidence from Italian SMEs. Journal of Accounting and Finance, 4(1), 42-51.

Burnham, K.P., Anderson, D.R. (2002). Model selection and multimodel inference: A practical information-theoretic approach, 2nd ed. Springer-Verlag. ISBN 0-387-95364-7.

Burns, N., Kedia, S., (2008). Executive option exercises and financial misreporting. Journal of Banking and Financial, 32, 845-857.

Charitou, A., Lambertides, N., Trigeorgis, L. (2011). Distress risk, growth and earnings quality. Abacus, 47(2), 158-181.

Dastgir, M., Hoseinzadeh, A.H., Khodadadi, V., Vaez, S.A. (2012). Earning quality in failed firm. Financial Accounting Research, 4(1), 1-16 [In Persian].

Davalos, S., Leng, F., Feroz, E.H., Cao, Z. (2009). Bankruptcy classification of firms investigated by the US securities and exchange commission: An evolutionary ensemble computing model approach. International Journal of Applied Decision Sciences, 2(4), 360-388.

Dutzi, A., Rausch, B. (2016). Earnings management before bankruptcy: A review of the literature. Journal of Accounting and Auditing: Research & Practice, Vol. 2016, 1-21.

Ebrahimi, S.K., Bahraminasab, A. Mamashli, R. (2017). The effect of financial crisis on the quality of financial reporting. Journal of Accounting Knowledge, 8(3), 141-165 [In Persian].

Edwards, A., Schwab, C., Shevlin, T. (2016). Financial constraints and cash tax savings. The Accounting Review, 91(3), 859–881.

Etemadi, H., Abdoli, L. (2015). Income smoothing and stock price performance in financial crisis.Financial Accounting Quarterly, 8(3), 1-28 [In Persian].

Garcia Lara, J., Garcia Osma, B., Neophytou, E. (2009). Earning quality in ex-post failed firm. Accounting and Business Research, 39(2), 119-138.

Gerald, E.A. (1998). The Analysis and use of financial statements. American Business Review, 16, 983-1037.

Ghaemmaghami, K. (2018). The effect of equity overvaluation on companies' financial crisis. Master's Thesis, Ferdowsi University of Mashhad [In Persian].

Habib, A, Bhuiyan, B.U., Islam, A. (2012). Financial distress, earning management and market pricing of accruals during the global financial crisis. 11th Auckland Regional Conference, 30th November 2012, Auckland, New Zealand.

Habib, A., Hasan, M. (2017). Business strategy, overvalued equities, and stock price crash risk. Working Paper, Massey University.

Heidarzadeh Hanzaee, A., Hosseinzadeh Zorofchi, G. (2019). Investigation the impact of business strategy, overvalued equity on stock price crash risk. Financial Knowledge of Securities Analysis, 12(44), 11-22 [In Persian].

Heidarzadeh Hanzaee, A., Hosseinzadeh Zorofchi, Gh. (2019). Investigation the impact of business strategy, overvalued equity on stock price crash risk. Financial Knowledge of Securities Analysis, 12(44), 11-22.

Houmes, R.E., Foley, M., Cebula, R. (2013). Audit quality and overvalued equity. Accounting Research Journal, 26(1), 56-74.

Iatridis, G.E. (2011). Accounting disclosures, accounting quality and conditional and unconditional conservatism. International Review of Financial Analysis, 20(2), 88-102.

Jantadej, P. (2006). Using the combination of cash flow components to predict finance distress. Ph.D. Dessertation, The Graduate College at the University of Nebraska.

Jardin, P., Séverin, E. (2011). Predicting corporate bankruptcy using a self-organizing map: An empirical study to improve the forecasting horizon of a financial failure model, Decision Support Systems, 51, 701–711.

Jensen, M. (2005). Agency costs of overvalued equity. Financial Management, 34, 5-19.

Jones, J. (1991). Earning management during import relief investigations. Journal of  Accounting Research, 29, 193-228.

Karshenasan, A., Bahraminasab, A., Mamashli, R. (2018). The effect of financial crisis on the probability of fraudulent reporting and stocks value. Financial Accounting Knowledge, 5(4), 145-168 [In Persian].

Khajavi, Sh., Amiri, F. (2013). Recognition of efficient factors affecting in companies’ bankruptcy using TOPSIS_AHP. Empirical Studies in Financial Accounting, 10(38), 69-90 [In Persian].

Khajavi, Sh., Farajpour bandari, F. (2012). A comparative evaluation of the effects of board of directors characteristics on Altman and Ohlson bankruptcy prediction. Applied Research in Financial Reporting, 1(1), 107-132 [In Persian].

Kothari, S.P., Loutskina, E., Nikolaev, V. (2006). Agency cost of overvalued equity as an explanation for the accrual anomaly. Working Paper, MIT, University of Virginia, Tilburg University.

Lambert, T.A. (2006). Overvalued equity and the case for an asymmetric insider trading regime. Available at: http://lawreview.law.wfu.edu/documents/ issue.41.1045.pdf.

Molanazari, M., Hejazi, R., Sahraei, M. (2010). Investigate the relationship between financing methods (outsourcing resources) and success and failure. Financial Accounting and Audit Research, 2(6), 65-86 [In Persian].

Molazeinali, S., Molazeinali, N. (2019). Investigating the relationship between earnings management, financial information disclosure and financial crisis. New Research Approaches in Management and Accounting, 3(13), 1-20 [In Persian].

Mousavi Shiri, S.M., Khalatbari, H., Vaghfi, S.H. (2012). The effect of overvaluation equity on earning management. Journal of Accounting knowledge, 3(9), 143-166 [In Persian].

Munsif, V., Raghunandan, K., Rama, V. (2012). Internal control reporting and audit report lags: further evidence. Auditing: A Journal of Practice & Theory, 31(3), 203–218.

Nagar, N., Sen, K. (2016). Earnings management strategies during financial distress. IIMA working papers WP2016-02-03, Indian Institute of Management Ahmedabad, Research and Publication Department.

Namazi, M., Ghadiryian Arani, M.S. (2014). Investigation of the relationship between bankruptcy risk, intellectual capital and its components. The Journal of Empirical Researches in Accounting, 3(3), 115-141 [In Persian].

Olson, D.L., Dursun, D., Yanyan, M. (2012). Comparative analysis of data mining methods for bankruptcy prediction. Decision Support Systems, 52, 464–473.

Pulic, A. (2000). VAIC- an accounting tool for IC management. International Journal of Technology Management, 20(5-8), 702-714.

Rhodes-Kropff, M., Robinson, D., Viswanathan, S. (2005). Valuation waves and merger activity: The empirical evidence. Journal of Financial Economics, 77, 561-603.

Vakilifard, H.R., Ohadi, F., Karimi Hesari, F. (2013). The relationship between weaknesses of internal controls and systematic risk. Quantitative Studies in Management, 1(4), 117-134 [In Persian].

Valipour, H., Talebniya, Gh., Javanmard, A. (2013). The Investigation of earning management effects on earning Quality in firms under financial crises. Journal of Accounting knowledge, 4(13), 75-103 [In Persian].

Weisbach, M. (1988). Outside directors and CEO turnover. Journal of Financial Economics, 20, 431-460.

Wibowo, A.S., Christa, U.R., Nurwati, S., Sabirin, S., Murniati, T.M. (2019). Overvaluation and distress risk in Indonesia stock exchange. Revista ESPACIOS. ISSN 0798 1015, 40(18), 2-12.

Zarif Fard, A. (1999). Identification and analysis of factors related to the assessment of Earning quality of Iranian enterprises. Master's thesis, University of Tehran [In Persian].

Zubair, S., Kabir, R., Huang, X. (2020). Does the financial crisis change the effect of financing on investment? Evidence from private SMEs. Journal of Business Research, 110, 456-463.