ابراهیمی کردلر، علی؛ شهریاری، علیرضا (1388). بررسی رابطه بین هزینههای سیاسی و محافظهکاری (فرضیه سیاسی) در بورس اوراق بهادار تهران. بررسیهای حسابداری و حسابرسی، 16 (4)، 3- 16.
اعتمادی، حسین؛ احمدی گورجی، جلیل (1396). بررسی اثر ارتباط سیاسی بر سرمایهگذاری و کاهش محدودیتهای تأمین مالی در بورس اوراق بهادار تهران. تحقیقات حسابداری و حسابرسی، 9 (2)، 4- 23.
بادآور نهندی، یونس؛ تقیزاده خانقاه، وحید (1392). بررسی ارتباط بین کیفیت حسابرسی و کارایی سرمایهگذاری. بررسیهای حسابداری و حسابرسی، 20 (2)، 19- 42.
بادآورنهندی، یونس؛ تقیزاده خانقاه، وحید (1395). ساختار رقابتی صنعت، قدرت بازار، اندازه متهورانه شرکت و خطر سقوط قیمت سهام. بررسیهای حسابداری، 4 (13)، 21-48.
برادران حسنزاده، رسول؛ تقیزاده خانقاه، وحید (1395). تأثیر هزینههای نمایندگی بر رفتار سرمایهگذاری. پژوهشهای حسابداری مالی و حسابرسی، 8 (4)، 139-170.
تقیزاده خانقاه، وحید؛ زینالی، مهدی؛ (1394). نقش کیفیت گزارشگری مالی در کاهش اثرهای محدودکننده تقسیم سود بر سرمایهگذاری شرکتها در مراحل چرخه عمر. بررسیهای حسابداری و حسابرسی، 22 (2)، 161- 182.
رضایی، فرزین؛ ویسی حصار، ثریا (1393). اثر روابط سیاسی با دولت بر رابطه بین تمرکز مالکیت با کیفیت گزارشگری مالی و هزینه سهام عادی. بررسیهای حسابداری و حسابرسی، 21 (4)، 449- 470.
مهربانپور، محمدرضا؛ جندقی قمی، محمد؛ محمدی، منصور (1396). بررسی اثر روابط سیاسی شرکتها بر بهکارگیری معاملات غیرعادی با اشخاص وابسته. حسابداری ارزشی و رفتاری، 2 (3)، 147- 168.
نیکومرام، هاشم؛ بنیمهد، بهمن؛ رهنمای رودپشتی، فریدون؛ کیائی، علی (1392). دیدگاه اقتصاد سیاسی و مدیریت سود. حسابداری مدیریت، 6 (3)، 31- 43.
References
Al-Hadi, A., Hasan, M.M., Taylor, G., Hossain, M. (2017). Market Risk Disclosures and Investment Efficiency: International Evidence from the Gulf Cooperation Council Financial Firms. Journal of International Financial Management & Accounting, 28 (3), 349-393.
Badavar Nahandi, Y., Taghizadeh Khanqah, V. (2016). Industry Competition Structure, Market Power, Firm Excessive and Stock Price Crash Risk. Journal of Accounting and Auditing Review, 4 (13), 21-48. (in Persian)
Badavar Nahandi, Y., Taghizadeh Khanqah, V. (2012). The relationship between audit quality and investment efficiency. Journal of Accounting and Auditing Review, 20 (2), 19-42.
(in Persian)
Baradaran Hasanzadeh, R., Taghizadeh Khanqah, V. (2016). Impact of agency costs on investment behavior. The Financial Accounting and Auditing Researchers, 8 (4), 139-170. (in Persian)
Biddle, G., Hilary, G., & Verdi, R. (2009). How does financial reporting quality relate to investment efficiency? Journal of Accounting and Economics, 48 (2-3), 112–131.
Boubakri, N. Cosset, J. C. & Saffar, W. (2008). Political connections of newly privatized firms. Journal of Corporate Finance, 14 (5), 654–673.
Boubakri, N., Guedhami, O., Mishra, D., Saffar, W. (2012). Political connections and the cost of equity capital. Journal of Corporate Finance, 18 (3), 541– 559.
Chaney, P.K., Faccio, M., Parsley, D. (2011). The quality of accounting information in politically connected firms. Journal of Accounting and Economics, 51(1–2), 58–76.
Chen, C., Young, D., Zhuang, Z. (2013). Externalities of Mandatory IFRS Adoption: Evidence from Cross-Border Spillover Effects of Financial Information on Investment Efficiency. The Accounting Review, 88 (3), 881-914.
Chen, F., Hope, O.K., Li, Q., & Wang, W. (2011). Financial reporting quality and investment efficiency of private firms in emerging markets. The Accounting Review, 86 (4), 1255–1288.
Claessens, S., Feijen, E., Laeven, L., (2008). Political connections and preferential access to finance: The role of campaign contributions. Journal of Financial Economics, 88 (3), 554-580.
Correia, M.M. (2014). Political connections and SEC enforcement. Journal of Accounting and Economics, 57 (2-3), 241-262.
Deng, K., Zeng, H. & Zhu, Y. (2017). Political connection, market frictions and financial constraints: evidence from China. Accounting & Finance, Early View, Version of Record online: 12 OCT 2017.
Ding, S., Jia, C., Wilson, C., Wu, Z. (2015). Political connections and agency conflicts: the roles of owner and manager political influence on executive compensation. Review of Quantitative Finance and Accounting, 45(2), 407–434.
Ebrahimi Kordlar, A., Shahriari, A. (2009). A Review of Relationship between the Political Costs and Conservatism in Tehran Stock Exchange. Journal of Accounting and Auditing Review, 16 (4), 3-16. (in Persian)
Etemadi, H., Ahmadi Gorji, J. (2017). Effect of Political connections on investment and reduce financing constraints in Tehran Stock Exchange. Accounting and Audit Research, 9 (2), 4-23. (in Persian)
Faccio, M. (2006). Politically connected firms. American Economic Review, 96 (1), 369-386.
Hou, K., & Robinson, D. T. (2006). Industry Concentration and Average Stock Returns. The Journal of Finance, 61 (4), 1927-1956.
Houston, J., Jiang, L., Lin, C., Ma, Y. (2014). Political connections and the cost of bank loans. Journal of Accounting Research, 52(1), 193-243.
Lee, W., Wang, L. (2017). Do political connections affect stock price crash risk? Firm-level evidence from China. Review of Quantitative Finance and Accounting, 48 (3), 643-676.
Lehn, K., & Poulsen, A. (1989). Free Cash Flow and stockholders Gains in going private Transactions. Journal of finance, 44 (3), 771-787.
Ling, L., Zhou, X., Ling, Q., Song, P., & Zeng, H. (2016). Political connections, overinvestments and firm performance: Evidence from Chinese listed real estate firms. Finance Research Letters, 18 (August), 328-333.
Maaloul, A., Chakroun, R., Yahyaoui, S. (2018). The effect of political connections on companies’ performance and value: Evidence from Tunisian companies after the revolution. Journal of Accounting in Emerging Economies, 8 (2), 185-204.
Mehrabanpour, M.R., Jandaghi Ghomi, M., Mohammadi, M. (2017). Political Connections and Abnormal Transactions by Related Parties, Iranian journal of Value & Behavioral Accounting, 2 (3), 147-168. (in Persian)
Nikomaram, H., Banimahd, B., Rahnamay Roodposhti, F., & Kiyaei, A. (2013). Political economy perspective and earnings management. Management Accounting, 6 (3), 31-43. (in Persian)
Pan, X., Tian, G. G. (2017). Political connections and corporate investments: Evidence from the recent anti-corruption campaign in China. Journal of Banking and Finance, In Press, DOI: 10.1016/j.jbankÞn.2017.03.005.
Piotroski, J., Zhang, T. (2014). Politicians and the IPO decision: The impact of impending political promotions on IPO activity in China. Journal of Financial Economics, 111 (1), 111-136.
Rezaei, F., Weysihesar, S. (2014). The effect of political connections with the government on the relationship between ownership concentration with quality of financial reporting and the cost of equity capital. Journal of Accounting and Auditing Review, 21 (4), 449-470.
(in Persian)
Richardson, S. (2006). Over-investment of free cash flow. Review of Accounting Studies, 11 (2-3), 159-189.
Saeed, A., Belghitr, Y., Clark, E. (2016). Do political connections affect firm performance? evidence from a developing country. Journal Emerging Markets Finance and Trade, 52 (8), 1879-1891.
Taghizadeh Khanqah, V., Zeynali, M. (2015). The role of financial reporting quality in mitigating the constraining effect of dividend on firms' investment. Journal of Accounting and Auditing Review, 22 (2), 161-182. (in Persian)
Wang, L. (2015). Protection or expropriation: Politically connected independent directors in China. Journal of Banking & Finance, 55, 92-106.
Wang, Z., Chen, M.H., Chin, CH.L., Zheng, Q. (2017). Managerial ability, political connections, and fraudulent financial reporting in China. Journal of Accounting and Public Policy, 36 (2), 141-162.