بررسی آثار مدیریت خطا بر فشار بازار سرمایه در شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران

References

Aphroditi, J., Papadaki, O.C., Pavlopoulou, L. (2021). Sources of corporate financing and operating performance: The effects of strategic ownership and financial restatements, Advances in International Accounting, 76(3), 28-60.

Akhgar, M.O., Sajadi, Z., Hajimirzaee, M. (2021). Uncertain relationship of economic policies with profit management with emphasis on the role of companies' life cycle. Development and Capital, 6(2), 71-91 [In Persian].

Amir Azad, M., Hassanzadeh, R., Mohammadi, A., Taghizadeh, H. (2019) . Conceptual model of factors affecting the quality of financial reporting in Iran by the method of grounded theory . financial accounting research, 021-42,(38) 4. [In Persian]

Baghomian, R., Rajab Dari, H., Khani Zalan, AR .(2021). The relationship between the readability of financial reports and the simultaneity of stock prices with the moderating role of institutional ownership and information asymmetry. Empirical studies of financial accounting (71)18[In Persian].

 Bakhtiari, M (2020), Investigating the relationship between capital market pressure, real profit management and institutional ownership stability in petrochemical companies admitted to the Tehran Stock Exchange, the second international conference on new challenges and solutions in industrial engineering, management and accounting. [In Persian].

Bani Mahd, B., Arabi, M., Hasanpour, S. (2017) Experimental and methodological researches in accounting, fifth edition: Termeh Publications. [In Persian].

Bolton, B, Lian., Q, Rupley, K, & Zhao, J. (2016). Industry contagion effects of internal control material weekness disclosures. Incorporating Advances in International Accounting, 34(4)27–40.  

Biglarkhani, G.R., Talebnia, G .(2021). Investigating the effects of reducing the complexity of financial reporting with social responsibility and profit management. Quarterly scientific journal of accounting and management audit knowledge 183-203, (38)10. In Persian].

Cannon, M.D., Edmondson, A.C. (2005). Failing to learn and learning to fail (intelligently): How great organizations put failure to work to innovate and improve. Long Range Planning, 38(3), 299-319. https://doi.org/10.1016/j.lrp.2005.04.005   

Chen, Dong., Wang, Feng.,  Xing, Cunyu. (2020), Financial reporting fraud and CEO pay-performance Incentives, Journal of Management Science and Engineering, 6 (2), 197-210.

Dastgir, M., Saedi, R.(2020). The effect of the delay in the audit report and the weakness of internal controls on the investment efficiency of companies admitted to the stock exchange. quarterly journal of experimental accounting research, 23-51 , (35)10. [In Persian].

Dastgir, M., Arab Salehi, M., Javed, D. (2015). Investigating the effect of internal control quality on conditional conservatism in companies listed on the Tehran Stock Exchange. Financial accounting scientific research quarterly. 125-151 , (26)7. [In Persian].

Dong, Ji., Xu. Lu., Wei., Qu, Wen. (2017). Voluntary Disclosure of Internal Control Weakness and Earnings Quality: Evidence From China: The International Journal of Accounting, 52 (1), 27–44.

Frese, M., Keith, N. (2015). Action errors, error management, and learning in organizations. Annual Review of Psychology, 66(1), 661-687.

Gleason, C., Jenkins, N., Johnson, W.B. (2008). The contagion effects of accounting restatements. The Accounting Review, 83 (1), 83–110.

Gold, A., Gronewold, U., Salterio, S.E. (2019). Error management in audit firms:Error climate, type, and originator. The Accounting Review, 89(1), 303-330.

Gord, A., Miri Podeh, M. (2017). An error management perspective on audit quality: moving towards a multi-level model. New researches in management and accounting. 55-102 , 4(30) . [In Persian].  

Goodman, P.S., Ramanujam, R., Carroll, J. S., Edmondson, A. C., Hofmann, D. A., Sutcliffe, K.M. (2011). Organizational errors: Directions for future research. Research in Organizational Behavior, 31, 151-176.

Hosseinzadeh, M., Walian, H., Abdoli, M.R. (2021). Dynamic competitive capabilities and financial reporting quality. Journal of accounting knowledge, 157-133 , (42)10 . [In Persian].

Iqbal, A.,  Fayaz.A.,  Umar, M., Ullah, I.,  Jebran, K. (2021). Product Market Competition and Financial Analysts’ Forecast Quality: The Mediating Role of Financial Reporting Quality. Borsa Istanbul Review, (29), 1-30.

Kafashpour Yazdi, M., Taftian, A., Moinuddin, M. (2020). Investigating the effect of information symmetry on the relationship between management profit forecasting and company risk using static and dynamic models. Quarterly scientific research journal of financial accounting, 144-171, (44) 11. [In Persian].

Kalbasi, N., Khosravipour, N. (2020). Investigating the quality of financial reporting based on audit characteristics at the time of initial release. Journal of financial accounting knowledge, 155-177 , (4) 7. [In Persian

Kaldonski, M; Jewartowski, T., Mizerk, J.(2021). Capital market pressure, real earnings management, and institutional ownership stability - Evidence from Poland. International Review of Financial Analysi. 107-139, 71.

Khodai Walezakard, M.,; Yahyai, M. (2010). Investigating the relationship between financial reporting quality and investment efficiency in Tehran Stock Exchange. Journal of Management Accounting, 1-15 , (2)3 . [In Persian].

Kosmidou, K,. Kousenidis, D,. Ladas, A., Negkakis, C,. (2020), Regulation of capital flows: Effects on liquidity and the role of financial reporting quality. Journal of Economic Behavior & Organization, (175), 86-97.

Lenard, M. J., Petrusk, K., Alam, P., Yu, B. (2016). Internal control weaknesses and evidence of real activities manipulation. Advances in Accounting,. Incorporating Advances in International Accounting, 33, 47–58.

Li, Valerie. (2019). The effect of real earnings management on the persistence and informativeness of earnings. British Accounting Review, 51(4): 402-423.

Naderi, M., Hajiha, Z.(2019). Investigating the relationship between accounting quality and significant internal control weaknesses. Quarterly scientific research journal of financial accounting, 95-118 , (37)10 . [In Persian].

Naderi, M., Mahmoudi, M., Yazdani, S. (2022). Presenting the measurement model of error management and its effect on fraudulent financial reporting with emphasis on the role of audit quality. Journal of accounting knowledge 53-82, 13 (2). [In Persian

Najafi Rad, N., Ahadianpoorparvin, d., Lashkarizadeh, M. (2021). The effect of mutual funds performance on dynamic earnings management in initial public offering. Development and capital. 6 (1), 103-121. [In Persian].

Namazi, N., Azizi, P. (2021) Investigating the moderating effect of audit quality on the relationship between financial reporting quality and underpricing of IPOs. Empirical studies of financial accounting, 144-115, (69)18 . [In Persian].

 Norazizadeh, H., Setayesh, M.R., Jenani, M.H. (2019). The impact of capital market pressure on corporate tax benefits based on the Ming Chin Chen model (2015). Scientific Journal of Financial Science and Securities Analysis, 12 (42). 249-231. [In Persian].

Pirveli, E. (2020). Earnings persistence and predictability within the emerging economy of Georgia. Journal of Financial Reporting and Accounting, 18(3): 563–589.

Rouhani, M., Hamidian, M., Darabi, R. (2020). Presenting the optimal model of internal control with an emphasis on the role of management system criteria: artificial intelligence approach. Quarterly scientific journal of accounting and management audit knowledge. 391-405 , (40)10.[In Persian].

Seckler, C., Gronewold, U., Reihlen M. (2017). An error management perspective on audit quality: Towardamultilevel Model: Accounting, Organizations and Society, 27, 1-22.

Strauss, A.L., Corbin,J. (1998). Basics of qualitative research: Grounded theory: Procedures and Technique. (2nd Edition); Sage, Newbury Park, London  Yongming, Zhu., & Yini, Sun. (2017). The impact of coupling interaction of internal control and CSR on corporate performance. Based on the perspective of stakeholder: Procedia Engineering, 174, 449–455.

Waez, A., Banabi gadhim, R., Chinekesh, S.(2021). The effect of investment and credit rating on the relationship between internal control weakness and company value. Empirical studies of financial accounting, 145-173 ,  (69)18 . [In Persian].