Ashbaugh, H., LaFond, R., Mayhew, B. (2003). Do non-audit services compromise auditor independence? Further evidence. The Accounting Review, 78(3), 611–640.
Barth, M. E., Landsman, W. R., Lang, M. H. & Williams, C. D. (2013). Effects on Comparability and Capital Market Benefits Of voluntary Adoption of IFRS By US Firms: Insights From Voluntary Adoption of IFRS by Non-US Firms. Working Paper
, Available at: http://www.ssrn.com
Barth, M., Landsman, W., Lang, M. (2008). International accounting standards and accounting quality. Journal of Accounting Research,46(3), 467–498.
Chen, C.-W., Collins, D. W., Kravet, D.T. & Mergenthaler, R. (2013). Financial statement comparability and the efficiency of acquisition decisions. Working Paper
, University of Iowa and University of Texas at Dallas. Available at: http://ssrn.com/abstract=2169082
Choi, J.-H., Choi, S., Myers, L. & Ziebart, D. (2014). Financial Statement Comparability and the Ability of Current Stock Returns to Reflect the Information in Future Earnings, available at: http://ssrn.com/abstract= 2337571.
Cohen, D., Dey, A., Lys, T. (2008). Real and accrual-based earnings management in the pre- and post-Sarbanes-Oxley periods. The Accounting Review, 83(3), 757–787.
Cohen, D., Zarowin, P. (2010). Accrual-based and real earnings management activities around seasoned equity offerings. Journal of Accounting and Economics, 50(1), 2–19.
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(1), 757-787.
De Franco, G., Kothari, S., Verdi, R. (2011). The benefits of financial statement comparability. Journal of Accounting Research, 49 (4), 895–931.
Dechow, P., Kothari, S., Watts, R. (1998). The relation between earnings and cash flows. Journal of Accounting and Economics. 25, 133–168.
Dechow, P., Sloan, R., Sweeney, A. (1995). Detecting earnings management. The Accounting Review, 70(2), 193–225.
DeFond, M., Hu, X., Hung, M., Li, S. (2011). The impact of mandatory IFRS adoption on foreign mutual fund ownership: the role of comparability. Journal of Accounting and Economics, 51(3), 240–258.
Ewert, R., Wagenhofer, A. (2005). Economic effects of tightening accounting standards to restrict earnings management. The Accounting Review,80(4), 1101–1124.
Foroughi, D. & Ghasemzad, P. (2015). The Effect of Financial Statement Comparability on Future Earnings Response Coefficients. The Iranian Accounting and Auditing Review, 22 (4), 479-500. (in Persian)
Foroughi, D. & Ghasemzad, P. (2016). The Effect of Financial Statements Comparability on Stock Price Synchronicity. Financial Accounting Researches, 8 (1), 39-54. (in Persian)
Frankel, R., Johnson, M., Nelson, K. (2002). The relation between auditors’ fees for non-audit services and earnings quality. The Accounting Review, 77(1), 77–104.
Haw, I., Hu, B., Hwang, L., Wu, W. (2004). Ultimate ownership, income management, and legal and extra-legal institutions. Journal of Accounting Research, 42(2), 423–462.
Kamyabi, Y., Shahsavari, M., Salmani, R. (2016). The Study of the Accrual Earnings Management efffect on the relationship between Real Earnings Management and Cost of capital. The Iranian Accounting and Auditing Review, 23 (1), 19-38. (in Persian)
Karami, G. R., Davarinezhad, A., Tahriri, A. (2011). Investigation of the Relation between Real Earnings Management and Accounting Earnings Management in the Tehran Stock Exchange: Income Smoothing Perspective. Empirical studies in financial accounting, 9 (31), 61-77. (in Persian)
Kasznik, R. (1999). On the association between voluntary disclosure and earnings management. Journal of Accounting Research, 37(1), 57–81.
Kim, Y. & Li, S. (2010). Mandatory IFRS adoption and intra-industry information transfer. Working Paper. Santa Clara University.
Kothari, S., Leone, A., Wasley, C. (2005). Performance matched discretionary accrual measures. Journal of Accounting and Economics, 39(1), 163–197.
Lang, M., Maffett, M., Owens, E. (2010). Earnings comovement and accounting comparability: The effects of mandatory IFRS adoption. Working Paper, University of Rochester.
Leggett, D., Parsons, L. & Reitenga, A. (2009). Real Earnings Management and Subsequent Operating Performance. Working paper. Available at: http://ssrn.com/abstract=1466411.
Mashayekhi, B. & Azimi, A. (2016). Influence of Manager's Abilities on The Relation Between Real Earning Management And Future Firm Performance. The Iranian Accounting and Auditing Review, 23 (2), 253-267. (in Persian)
Mashayekhi, B. & Hosseinpour, A. H. (2015).The Relationship between Real Earnings Management and Accrual Earnings Management in Companies Suspected of Fraud Listed in Tehran Stock Exchange. Empirical studies in financial accounting, 12 (49), 29-52. (in Persian)
Matsuura, S. (2008). On the relation between real earnings management and accounting earnings management: Income smoothing perspective, Journal of International Business Research, 7(3), 63-82.
Mehrvarz, F. & Marfou, M. (2016). The Relationship between Financial Statements Comparability with Stock Price in Formativeness about Future Earnings. Empirical studies in financial accounting, 12 (49), 83-110. (in Persian)
Mergenthaler, R.D., Chen, C.W., Collins, D.W. & Kravet, T. (2014). Financial Statement Comparability and the Efficiency of Acquisition Decisions. Financial Accounting and Reporting Section Midyear Meeting, Houston, Texas, January 10.
Nabat Doost, M. H. & Mohammadzade Salte, H. (2016). The effect of audit quality on financial statement comparability in Tehran stock exchange companies. Journal of audit science, 16 (62), 159-176. (in Persian)
Nakashima, M., Ziebart, D. (2015). Did Japanese- sox have an impact on earnings management and earnings quality? Managerial Auditing Journal, 30 (4/5), 482-510.
Rahmani, A. & Rameshe, M. (2013). Trade-off between Accrual-based Earnings Management and Real Activities Manipulation. The Iranian Accounting and Auditing Review, 20 (4), 39-60. (in Persian)
Rahnama Roodposhti, F., Vakilifard, H. R., Lak, F. (2015). Auditor style and comparability of financial statements. Management accounting, 8 (25), 29-47. (in Persian)
Roychowdhury, S. (2006). Earnings management through real activities manipulation. Journal of Accounting and Economics, 42(3), 335-370.
Sanjaya, P.S. & Saragih, M.F. (2012). The Effect of Real Activities Manipulation on Accrual Earnings Management: The Case in Indonesia Stock Exchange (IDX). Journal of Modern Accounting and Auditing, 8(9), 1291-1300.
Sohn, B. C. (2016). The effect of accounting comparability on the accrual-based and real earnings management. Journal of Accounting and Public Policy,35(5), 513–539.
Wang, C. (2014). Accounting Standards Harmonization and Financial Statement Comparability: Evidence from Transnational Information Transfer. Journal of Accounting Research, 52(4), 955-992.