Andrews, D. W., & Lu, B. (2001). Consistent Model and Moment Selection Procedures for GMM Estimation with Application to Dynamic Panel Data Models. Journal of Econometrics, 101(1), 123-164.
Babajani, J. (2011). The Role of Accounting Basis and Measurment Approach in Accounting & Financial Reporting. Journal of Audit Science, 10(2), 4-38. (in Persian)
Ball, R. & Shivakumar, L. (2006). The role of accruals in asymmetrically timely gain and loss recognition. Journal of Accounting Research, 44 (2), 207-242.
Basu, S. (1997). The conservatism principle and the asymmetric timeliness of earnings. Journal of Accounting and Economics, 24 (1), 3-37.
Beyer, A., Guttman, I., & Marinovic, I. (2014). Earnings Management and Earnings Quality: Theory and Evidence. Stanford University, working paper, SSRN.com.
Dechow, P. M. (1994). Accounting Earnings and Cash Flows as Measures of Firm Performance: The Role of Accounting Accruals.Journal of Accounting and Economics, 18(1), 3-42.
Dechow, P. M., & Dichev, I. D. (2002). The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors. The Accounting Review, 77(1), 35–59.
Dechow, P., Ge, W., & Schrand, C. (2010). Understanding earnings quality: A review of the proxies, their determinants and their consequences. The Journal of Accounting and Economics, 50(2), 344-401.
Dechow, P.M., Sloan, R.G., & Sweeney, A.P. (1995). Detecting earnings management. Accounting Review, 70(2), 193-225.
Healy, P.M. (1985). The Effect of Bonus Schemes on Accounting Decisions. Journal of Accounting and Economics, 7(1), 85-107.
Hribar, P., & Nichols, D. C. (2007). The Use of Unsigned Earnings Quality Measures in Tests of Earnings Management. Journal of Accounting Research, 45 (5), 1017-1053.
Jones, J.J. (1991). Earnings Management during Import Relief Investigations. Journal of Accounting Research,29(2), 193-228.
Kiriukhin, O. (2018). Accruals Quality and Firm Value. A Dissertation Submited to the Faculty University of Chicago.
Kothari, S., Leone, A., & Wasley, C. (2005). Performance matched discretionary accrual measures. Journal of Accounting and Economics, 39(1), 163–197.
McNichols, M. F. (2002). Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors. The Accounting Review, 77(2), 61-69.
Mehrani, S., Kamyabi, Y., Ghayour, F. (2017). Reviewing the Effectiveness of Earnings Quality Indices on the Power of Financial Distress Prediction Models. Journal of Accounting and Auditing Review, 24(1), 103-126. (in Persian)
Nikolaev, V. (2018). Identifying Accounting Quality. University of Chicago Booth School of Business, Working Paper, SSRN.com.
Noravesh, I., Nazemi, A., Heydari, M. (2006). Accrual and Earning Quality with Emphasis on the Role of Estimation Error. Journal of Accounting and Auditing Review, 13(1), 135-160. (in Persian)
Rasaeian, A., Hosseini, V. (2009). The Relationship between Accruals Quality and Cost of Capital in Iran. Journal of Accounting and Auditing Review, 15(4), 67-82. (in Persian)
Richardson, S., Sloan, R., Soliman, M., & Tuna, I. (2005). Accrual reliability, earnings persistence and stock prices. Journal of Accounting and Economics, 39(3), 437–485.
Saghafi, A., Hashemi, S. A. (2004). Analysis of Relationship between Operating Cash Flow. A Model for Pridicting Operating Cash Flow. Journal of Accounting and Auditing Review, 11(4), 29-52. (in Persian)
Sharifi, H. P., Sharifi, N. (2014). Principle of Psychometrics and Psychological Assessment. Roshd Publication, Tehran. Second Edition. (in Persian)
Vadiee Noghbi, M., Saei, M. (2019). The Relationship between Firm-Specific Discretionary Accruals and Stock Future Abnormal Returns. Journal of Accounting and Auditing Review, 26(1), 151-168. (in Persian)