افلاطونی، عباس، (1392). تجزیه و تحلیل آماری با Eviews در تحقیقات حسابداری مالی، مدیریت مالی و علوم اقتصادی. چاپ اول. تهران: انتشارات ترمه.
احمدی، رمضان؛ درسه، محمد و سید صابر.(1395). بررسی تأثیر دست کاری فعالیت های واقعی و مدیریت سود مبتنی بر اقلام تعهدی بر خطر سقوط آتی قیمت سهام در شرکت های پذیرفته شده در بورس اوراق بهادار تهران. پژوهشهای تجربی حسابداری مالی، 6(21): 153-184.
رهنمای رودپشتی، فریدون ؛ زندی، اناهیتا.(1398). قدرت مدیرعامل و ساختار سرمایه مبتنی بر مدل لی. پژوهش حسابداری و حسابرسی،9(1): 1-20.
ریس زاده، سید محمدرضا؛ رمضانی، جواد.(1397). عدم اطمینان محیطی، مدیریت سود و بازده سهام (نقش تعدیل کننده توانایی مدیران)، دانش حسابداری و حسابرسی مدیریت. 7(26): 121-132.
کامیابی، یحیی؛ شهسواری، معصومه؛ سلمانی، رسول.(1395). بررسی تأثیر مدیریت سود تعهدی بر رابطه بین مدیریت سود واقعی و هزینه سرمایه. بررسیهای حسابداری و حسابرسی، 23(1): 19-38.
Adams, R. B., Almeida, H., & Ferreira, D. (2005). Powerful CEOs and their impact on corporate performance. The Review of Financial Studies, 18(4), 1403-1432.
Aflatooni, A. and L. Nik Bakht (2010). The Application of Econometrics in Accounting Researches, Financial Management and Economics, 1 st Edition, Tehran: Termeh Publications. (In Persian).
Ali, M. J., Razzaque, R. M., & Ahmed, K. (2018). Real earnings management and financial statement fraud: evidence from Malaysia. International Journal of Accounting & Information Management.
Amidu, M., Coffie, W., & Acquah, P. (2019). Transfer pricing, earnings management and tax avoidance of firms in Ghana. Journal of Financial Crime.
Baker, T. A., Lopez, T. J., Reitenga, A. L., & Ruch, G. W. (2019). The influence of CEO and CFO power on accruals and real earnings management. Review of Quantitative Finance and Accounting, 52(1), 325-345.
Bassiouny, S. W. (2016). The impact of firm characteristics on earnings management: an empirical study on the listed firms in Egypt. Journal of Business and Retail Management Research, 10(3).
Bebchuk, L. A., Grinstein, Y., & Peyer, U. (2010). Lucky CEOs and lucky directors. The Journal of Finance, 65(6), 2363-2401.
Bhattacharya, N., Desai, H., & Venkataraman, K. (2012). R Does Earnings Quality Affect Information Asymmetry? Evidences from Trading Costs. Contemporary Accounting Research, (191), 184-207.
Bouaziz, D., Salhi, B., & Jarboui, A. (2020). CEO characteristics and earnings management: empirical evidence from France. Journal of Financial Reporting and Accounting.
Bouwman, C. H. (2014). Managerial optimism and earnings smoothing. Journal of Banking & Finance, 41, 283-303.
Chandren, S. (2016). Review on the Double Side of Earnings Management. Pertanika Journal of Social Sciences & Humanities, 24(4).
Chao, C. C., Hu, M., Munir, Q., & Li, T. (2017). The impact of CEO power on corporate capital structure: New evidence from dynamic panel threshold analysis. International Review of Economics & Finance, 51, 107-120.
Cohen, D. A., Dey, A., & Lys, T. Z. (2008). Real and accrual‐based earnings management in the pre‐and post‐Sarbanes‐Oxley periods. The accounting review, 83(3), 757-787.
DeBoskey, D. G., Luo, Y., & Zhou, L. (2019). CEO power, board oversight, and earnings announcement tone. Review of Quantitative Finance and Accounting, 52(2), 657-680.
Dechow, P. M., & Dichev, I. D. (2002). The quality of accruals and earnings: The role of accrual estimation errors. The accounting review, 77(s-1), 35-59.
Feng, M., Ge, W., Luo, S., & Shevlin, T. (2011). Why do CFOs become involved in material accounting manipulations? Journal of accounting and economics, 51(1-2), 21-36.
Finkelstein, S., and D.C. Hambrick. (1996). Strategic leadership: Top executives and their effects on organizations. South-Western Pub
Francis, B., Hasan, I., & Li, L. (2016). Abnormal real operations, real earnings management, and subsequent crashes in stock prices. Review of Quantitative Finance and Accounting, 46(2), 217-260.
Friedman, H. L. (2014). Implications of power: When the CEO can pressure the CFO to bias reports. Journal of Accounting and Economics, 58(1), 117-141.
Gunny, K. A. (2010). The relation between earnings management using real activities manipulation and future performance: Evidence from meeting earnings benchmarks. Contemporary accounting research, 27(3), 855-888.
Healy, P. M., & Wahlen, J. M. (1999). A review of the earnings management literature and its implications for standard setting. Accounting horizons, 13(4), 365-383.
Jansen, I. P., Ramnath, S., & Yohn, T. L. (2012). A diagnostic for earnings management using changes in asset turnover and profit margin. Contemporary Accounting Research, 29(1), 221-251.
Jensen, M. C., & Meckling, W. H. (1979). Theory of the firm: Managerial behavior, agency costs, and ownership structure. In Economics social institutions (pp. 163-231). Springer, Dordrecht.
Kamyabi, Y., Shahsavari, M., Salmani, A., (2016). The Study of the Accrual Earnings Management effect on the relationship between Real Earnings Management and Cost of capital. Journal of Accounting and auditing reviews. 23(1):19-38(In Persian).
Li, H. (2018). Unconditional Accounting Conservatism and Real Earnings Management. International Journal of Financial Research, 9(2), 203-215.
Lisic, L. L., Neal, T. L., Zhang, I. X., & Zhang, Y. (2016). CEO power, internal control quality, and audit committee effectiveness in substance versus in form. Contemporary Accounting Research, 33(3), 1199-1237.
Liu, Y., & Jiraporn, P. (2010). The effect of CEO power on bond ratings and yields. Journal of Empirical Finance, 17(4), 744-762.
Mersland, R., Pascal, D., & Beisland, L. A. (2016). The influence of CEO power on agency costs in non-profit organizations: evidence from the global microfinance industry (No. 16-045). ULB--Universite Libre de Bruxelles.
Nagata, K. (2013). Does earnings management lead to favorable IPO price formation or further underpricing? Evidence from Japan. Journal of Multinational Financial Management, 23(4), 301-313.
Pfeffer, J. (1997). New directions for organization theory: Problems and prospects. Oxford University Press on Demand.
Rahnama roodposhti, F; Zandi, A. (2019). CEO's power and capital structure based on Lee's model. Journal of research in accounting and auditing, 9(1):1-20. (In Persian).
Raiiszade,S.M.R., and Ramezani,j.(2017). Environmental Uncertainty, Earnings Management and Stock Returns (The Moderating Impact of Managers' Ability). Journal of Accounting and Audit Management, 7(26):121-132. (In Persian).
Ramezan Ahmadi,M. and Dorseh,S.S.(2016). The Effect of Abnormal Real Operations and Accrual Based Earnings Management on Future Stock Price Crashes. Journal of Empirical Financial Accounting Research, 6(1):153-164. (In Persian).
Ryan Jr, H. E., & Wiggins III, R. A. (2004). Who is in whose pocket? Director compensation, board independence, and barriers to effective monitoring. Journal of Financial Economics, 73(3), 497-524.
Sah, R. K., & Stiglitz, J. E. (1991). The quality of managers in centralized versus decentralized organizations. The Quarterly Journal of Economics, 106(1), 289-295.
Yang, T. H., Hsu, J., & Yang, W. B. (2016). Firm's motives behind SEOs, earnings management, and performance. International Review of Economics & Finance, 43, 160-169.
Yu, F. F. (2008). Analyst coverage and earnings management. Journal of financial economics, 88(2), 245-271.
Zang, A. Y. (2012). Evidence on the trade-off between real activities manipulation and accrual-based earnings management. The accounting review, 87(2), 675-703.