ابراهیمی، سیدکاظم ؛
بهرامی نسب، علی؛
حسن زاده، مهدی (1396) "واکاوی کیفیت گزارشگری مالی و اجتناب مالیاتی در پرتو مالکیت دولتی و ارتباطات سیاسی" ، فصلنامه علمی – پژوهشی مدیریت سازمان های دولتی ، دوره 5، شماره 2، بهار 1396، صص 166-155
افلاطونی، عباس. (1394). بررسی رابطه بین کیفیت اقلام تعهدی و پایداری سود با سرعت انعکاس اطلاعات در قیمت سهام. دانش حسابداری، 6 (22)، صص 107-130.
افلاطونی، عباس. (1395). بررسی تأثیر کیفیت گزارشگری مالی و متقارن نبودن اطلاعات بر واکنش تأخیری قیمت سهام. پیشرفتهای حسابداری، 9 (11)، صص1-24.
بخشی زاده، محمد و مشیدی، مژگان (1385) "خصوصی سازی در ایران" ، روزنامه دنیای اقتصاد ، شماره روزنامه 1178، شماره خبر 659808، تاریخ چاپ 28/11/1385
بنی مهد . بهمن، عربی. مهدی و حسن پور. شیوا، (1395)، پژوهش های تجربی و روش شناسی در حسابدرای، انتشارات ترمه، چاپ اول.
بنی مهد. بهمن، مرادزاده فرد. مهدی و ناصح. یعقوب، (1393)، مالکیت شرکت های سرمایه گذاری و ارزش سهام شرکت های پذیرفته در بورس اوراق بهادار، دانش سرمایه گذاری، سال سوم، شماره9، صص 157-168.
خداداد کاشی فرهاد. دیدگاههای مختلف در مورد مفهوم و نظریه رقابت و تطبیق آن با وضعیت رقابت در بخش صنعتایران. فصلنامه پژوهش ها وسیاست های اقتصادی. ۱۳۸۸; ۱۷ (۵۱) :40-25
خواجه نصیری ، الهام (1391).« تاثیر ساختار مالکیت (تمرکز و ترکیب ) بر کیفیت افشا» ، پایان نامه کارشناسی ارشد، دانشگاه سیستان و بلوچستان
رضایی, فرزین, ویسی حصار, ثریا. (1393). اثر روابط سیاسی با دولت بر رابطة بین تمرکز مالکیت با کیفیت گزارشگری مالی و هزینۀ سهام عادی. بررسیهای حسابداری و حسابرسی 4(21) صص 449-470
شورورزی محمد رضا، خلیلی محسن، سلیمانی حمید، فروتن امید (1394) "ارتباط بین حاکمیت شرکتی و عملکرد شرکت بر مبنای رگرسیون فازی" فصلنامه پژوهش های حسابداری مالی وحسابرسی سال هفتم ، شماره 25، بهار 1394، صص 121-139
ملکیان, اسفندیار, سلمانی, رسول, شهسواری, معصومه. (1395). 'مطالعه رابطه بین مالکیت دولتی و نهادی با مسئولیت پذیری اجتماعی شرکت ها )شرکت های پذیرفته شده در بورس اوراق بهادار تهران(دانش سرمایهگذاری, 5(17), pp. 55-74.
منصور فر، غلامرضا ؛ قادری، بهمن ؛ دانشیار، فاطمه (1396) «فرضیة سیاسی و کیفیت گزارشگری مالی: شواهدی از بورس اوراق بهادار تهران» ، مجله مطالعات تجربی حسابداری مالی ، مقاله 6 ، دوره 14، شماره 53، بهار 1396، صفحه 113-142
نمازی محمد ، حلاج محمد و ابراهیمی شهلا (1388). تاثیر مالکیت نهادی بر عملکرد مالی گذشته و آتی شرکت های پذیرفته شده در بورس اوراق بهادار تهران، فصلنامه علمی پژوهشی بررسی های حسابداری وحسابرسی، دوره 16 ، شماره 5 ، صص 113-130.
نیکومرام هاشم ، بنی مهد بهمن ، رهنمای رودپشتی فریدون ، کیائی علی (1392). دیدگاه اقتصاد سیاسی و مدیریت سود ، فصلنامه علمی پژوهشی حسابداری مدیریت ، سال ششم ، شماره هجدهم ، صص 43-33.
Andrews, W. A., & Dowling, M. J. (1998). Explaining performance changes in newly privatized firms. Journal of Management Studies. 35. 601 -617.
Bange, M & De Bondt, W (1998), ‘R&D budgets and corporate earnings targets’, Journal of Corporate Finance, vol.4, pp153-84.
Belkaoui. A . R. (2004). Political ly-connected fi rms: Are they connected to earnings opacity? Research in A ccounting Regulation, 1 7. Retrieved M ay I 5 , 2006, from http://papers. ssrn.com/sol3/papers.cfm?abstract_id=45930
Bortolotti, B., & Faccio, M. (2006). Reluctant privatization. CEI Working Paper Series, No. 2006-5. Tokyo: Institute of Economic Research, Hitotsubashi University.
Brigham, E.F., Gapenski, L.C. (1996). Intermediate Financial Management. 7th edition. SeaHarbor Drive: The Dryden Press.
Brumby. J., Hynman. M. & Shepherd, S. (1997). State owned enterprise governance. Public Management Service, pp. 1-1 0.
Buchanan. J.., & Tullock, G. (1968). The "dead hand of monopoly. Antitrust Law and Economics Review, 1 (Summer), 85-96.
Bushee, B. (1998), ‘Institutional investors, long-term investment, and earnings management’, Working Paper, Harvard University.
Caylor, R., (2009), "Strategic Revenue Recognition to Achieve Earnings Benchmarks", Journal of Accounting and Public Policy, Forthcoming.
Chaney, P., Faccio, M. and Parsley, D. (2011), “The Quality of Accounting Information in Politically Connected Firms”, Journal of Accounting and Economics, Vol. 51,pp. 58-76.
Chaney, P., Faccio, M. and Parsley, D. (2011), “The Quality of Accounting Information in Politically Connected Firms”, Journal of Accounting and Economics, Vol. 51,pp. 58-76.
Chen, K.C.W., Yuan, H., 2004. Earnings management and capital resource allocation, evidence from China’s accounting-based regulation of right issue. The Accounting Review 79 (3), 645–665.
Chow, C. W., & Wong-Boren, A. (1987). Voluntary financial disclosure by Mexican corporations. The A ccounting Review, 62(3), 533-541.
Chung R, Firth M, Kim J-B. (2002) Institutional monitoring and opportunistic earnings management. Journal of Corporate Finance; 8: 29- 48.
Claessens, S & Fan JPH (2002), ‘Corporate governance in Asia: A survey’, International Review of Finance, vol.3, no.2, pp71-103
Cohen, D. and P. Zarowin. (2010). “Accrual-based and real earnings management activities around seasoned equity offerings”. Journal of Accounting and Economics, Vol.50, Pp.2-19.
Cristina Gaio, Ines Pinto (2018), "The role of state ownership on earnings quality: evidence across public and private European firms", Journal of Applied Accounting Research,
https://doi.org/10.1108/JAAR-07-2016-0067
De Angelo, L. E. (1981). Auditor size and audit quality. Journal of Accounting and Economics. Vol. 3, No. 3: 183-199.
Elyasiani, E. and J. Jane Jia (2008). “Institutional Ownership Stability and BHC Performance.” Journal of Banking & Finance, Vol. 32, Pp. 1767-1781.
Ernst, U. F. W. (2004). Methods for resolving problems of responsibility and transparency in the activities of SOEs in market economies: Models and results. Corporate Ownership & Control, I (3). 3 7-43.
Givoly, D., Hayn, C. and Katz, S. (2010), "Does Public Ownership of Equity Improve Earnings Quality?", Accounting Review, Vol. 85 No. 1, pp. 195-225
Gross, C., Königsgruber, R., Pantzalis, C., Perotti, P. (2016) “The financial reporting consequences of proximity to political power” Journal of Accounting and Public Policy, Elsevier,
Volume 35, Issue 6, Pages 609-634
Habib, A., Ranasinghe, D., Muhammadi, A. H., & Islam, A. (2018). “Political connections, financial reporting and auditing: Survey of the empirical literature”, Journal of International Accounting, Auditing and Taxation, 31, 37–51. doi: 10.1016/j.intaccaudtax.2018.05.002
Hartzell, J.C., and Starks, L.T. (2003), “Institutional investors and executive compensation”, Journal of Finance, Issue 58, Vol 6, pp. 2351–2375.
Hillman, A. J., & Hitt, M. A. (1999). Corporate political strategy formulation: A model of approach, participation, and strategy decisions. The Academy of Management Review. 24(4). 825-842.
Jang, K. and S.Y. Kown (2002). "Ownership Structure and Earnings Informativeness: Evidence from Korea", the International Journal of Accounting, 37:301-325.
Koh,P.-S. (2003). On the association between institutional ownership and aggressive corporate earnings management in Australia. The British Accounting Review, 35(2), 105-128
lkin. C. C. (2005). Do auditor-provided non-audit services (APNAS) fees impair auditor independence? In T. Campbell & K. A. Houghton (Eds.). Ethics and Auditing (pp. 289-326).
Mohd Fairuz Bin Md Salleh (2009) “Political Influence, Corporate Governance and Financial Reporting Quality (Evidence From Malaysia)” A thesis presented in partial fulfilment of the requirements for degree of Doctor of Philosophy in Accountancy at Massey University, Wellington, New Zealand
Monaligod M., Del Rosario V., (2012), related Party transactions, American International Journal of contemporary Research, vol. 2. (5).
Ms. Mahabuba Lima, Md. Imran Hossain (2018) “Ownership Structure and Firm Performance: Testing Monitoring and Expropriation Hypotheses for Bangladeshi Companies”, Journal of Finance and Banking, Volume 14, Issue 1 & 2, 2018 University of Dhaka, Bangladesh
Muslim Har Sani Mohamad, Hafiz Majdi Abdul Rashid, Fekri Ali Mohammed Shawtari, (2012) “Corporate governance and earnings management in Malaysian government linked companies: The impact of GLCs’ transformation policy”, Asian Review of Accounting, Vol. 20 Issue: 3, pp.241-258, https://doi.org/10.1108/13217341211263283
Nor Farizal, M., Zuraidah, S., Bany Ariffin, A. N., Agust,H. (2016). “Political Influence on Financial Reporting Quality of Public Listed Firms in Malaysia Int. Journal of Economics and Management 10 (S2): 303 – 318
Piosik, A., Genge, E. (2020) The Influence of a Company’s Ownership Structure on Upward Real Earnings Management. Sustainability 2020, 12, 152.
Porter, M 1992, “Capital choices: Changing the way America invests in industry”, Journal of Applied Corporate Finance, vol.5, no.2, pp4–16.
Pound, J. (1988). Proxy contests and the efficiency of shareholder oversight. Journal of financial economics, 20, 237-265.
Qaiser Rafique Yasser, Abdullah Al-Mamun, Margurite Hook, (2017)," The impact of ownership structure on financial reporting quality in the east ", International Journal of Organizational Analysis, Vol. 25 Iss 2 pp. - Permanent link to this document: http://dx.doi.org/10.1108/IJOA-08-2015-0894
Rajgopal S, Venkatachalam M, Jiambalvo J. (2002). Is institutional ownership associated with earnings management and the extent to which stock prices reflect future earnings? Working paper, Stanford University.
Shinong Wu, Yaping Wang, Liansheng Wu & Xianhui Bo (2017) State ownership and the market pricing of accruals quality, China Journal of AccountingStudies, 5:2, 155172, DOI:
10.1080/21697213.2017.1339432.
Shleifer, A., & Vishny, R. W. (1997). “A survey of corporate governance”, The journal of finance, 52(2), 737-783.
Shleifer, A., and Vishny, R. (1986), “Large Shareholders and Corporate Control”, Journal of Political Economy, Vol. 94, pp. 461-488.
Sundaramurthy, C., Rhoades, D. L., & Rechner, P. L. (2005). A meta-analysis of the effects of executive and institutional ownership on firm performance. Journal of Managerial Issues, 494-510.
Tagesson, T. (2007). Does legislation or form of association influence the harmonization of accounting? A study of accounting in the Swedish water and sewage sector. Utilities Policies, 1 5(4), 248-260.
Tam, T. M.; Minh, L. Q. ; Khuyen, L. T. ; Thanh, N. Ph.(2019). “Earnings Quality: Does State Ownership Matter? : Evidence from Vietnam, International Econometric Conference of Vietnam , January 2019. DOI:
10.1007/978-3-030-04200-4_35
Thomsen, S., and Pedersen, T. (2000), “Ownership Structure and Economic Performance in the Largest European Companies”, Strategic Journal Management, Issue 21, Vol. 6, pp. 689-705
Uwuigbe, U., Erin, O.A., Uwuigbe, O.R., Igbinoba, E.E. and Jafaru, J. (2017). Ownership Structure and Financial Disclosure Quality: Evidence from Listed Firms in Nigeria. Journal of Internet Banking and Commerce, 22(S8), 1-13.
Wong. S. C. Y. (2004). Improving corporate governance in SOEs: An integrated approach. Corporate Governance International. 7(2). 5- 15.
Zimmerman, J. L. (1977). The Municipal Accounting Maze: An Analysis of Political Incentives. Journal of Accounting Research, 15, 107–144. https://doi.org/10.2307/2490636