Abousamak, A., & Shahwan, T. M. (2018). Governance Mechanisms and Earnings Management Practices: Evidence from Egypt. International Journal of Corporate Governance, 9(3), 316- 346.
Ahmadvand, M., Rezai, Sh., Tamaloki, H. (2017). Identification and explanation of the determinants of credit rating. Journal of Applied studies in Management and Development Sciences, (1), 135-154. (in Persian)
Altman, E., & Hotchkiss, E. (2005). Corporate Financial Distress and Bankruptcy: Predict and Avoid Bankruptcy, Analyze and Invest in Distressed Debt. New Yourk: John Wiley and Sons.
Ashbaugh-skaife, H., Collins, W., Lafond, R.(2006). The effects of corporate governance on firms’ credit ratings. Journal of accounting and economics, 42(1-2), 203-243.
Cohen, D.A., & Zarowin, P. (2010). Accrual-based and Real Earnings Management Activities around Seasoned Equity Offerings. Journal of Accounting and Economics, 50, 2-19.
Esmaili Kia, GH., Najafnia, S., & Oshani, M. (2019). Investigating the Relationship between External Corporate Governance Mechanisms and Financial Fraud, Focusing on Cognitive Evaluation Theory Insights on Agency Theory Prescriptions. Journal of Accounting and Auditing Review, 26(2), 169-192. (in Persian)
Fan, C. (2014). Corporate Governance, Credit Rating and Business Cycles. PhD Thesis. University of Delaware.
Geiszler, M. (2014). The Effect of Accrual Quality, Real Activities Earnings Management and Corporate Governance on Credit Ratings. PhD Thesis. Kent State University.
Ghaemi, M. H., Watan Parast, M. R. (2005). Study role of accounting information in decreasing of information asymmetry in Tehran Stock Exchange. Journal of Accounting and Auditing Review, 12(41), 85-103. (in Persian)
Ghodrati, H., & Faizi, S. (2015). The impact of corporate governance on earnings management in Tehran stock exchange market. Audit Science. 14(58), 205-232. (in Persian)
Gujraty. D. (2015). Applied Econometrics. Translated by: Nader Mehregan-Lotfali Agali, Tehran: Noor Alam Publications.
Hassas Yeganeh, Y. (2017). Philosophy of Auditing. Tehran: Elmi-Farhangy Publications.
Hassas Yeganeh, Y., & Salami, M. J. (2010). Developing a Model of Corporate Governance Rating in Iran. Empirical Studies in Financial Accounting Quarterly, 9 (30), 1-35.
Hassas Yeganeh, Y., & Yazdanian, N. (2007). The effect of Corporate Governance on Reduce Earning Management. Journal of Accounting Studies, (17), 151- 172. (in Persian)
Hosienpoor Bahabadi, D. (2006). Survey the relationship between Capital Structure Changes and Change in the Firms Value in Accepted Companies in Tehran Stock Exchange. A Thesis for Degree of M.A. Accounting University of Tehran. (in Persian)
Jafari, S. M., Ahmadvand, M. (2015). The credit rating of companies listed at Tehran stock exchange using the emerging market scoring model. Economic and business bulletin of the business, 6(10), 56-37. (in Persian)
Jensen, C. M., & Mackling, W. H. (1976). Theory of the firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3(4), 305-360.
Kamyabi, Y., Shahsavari, M., & Salmani, R. (2016). The study of the Accrual Earning Management effect on the relationship between the Real Earning Management and Cost of Capital. Journal of Accounting and Auditing, 23 (1), 19-38. (in Persian)
Kang, Q., & Liu, Q. (2007). Credit rating changes and CEO incentives. Available at SSRN 971277.
Karami, Gh., Ebrahimi Kordlar, A., & Rezaei Harandi, A. (2017). The effect of Corporate Governance on relationship between Earning Management and Equity Incentives Earnings Management. A Quarterly journal of Empirical of financial Accounting, 4 (3), 21-45. (in Persian)
Kim, H., Gu, Zh. (2004). Financial determinants of corporate bond ratings: an examination of hotel and casino firms. Journal of Hospitality & Tourism Research, 28(1), 95-108.
Kim, Y. S., Kim, Y., Song, K. R. (2013). Credit rating changes and earnings management. Asia‐Pacific Journal of Financial Studies, 42(1), 109-140.
Lin, Y. M., & Shen, C. A. (2015). Family Firms' Credit Rating, Idiosyncratic Risk, and Earnings Management. Journal of Business Research, 68(4), 872-877.
Mahmoudabadi, H., & Ghayouri Moghaddam, A. (2011). Credit Rating in terms of Financial Ability to Pay Principle and Interest Debt by using Data Envelopment Analysis Thechniques (Case Study: Companies Listed in Tehran Stock Exchange). Journal of Accounting Knowledge, 2 (4), 125-145. (in Persian)
Mashayekhi, B., Azimi, A. (2016). Influence of Manager's Abilities on the Relation between Real Earning Management and Future Firm Performance. Journal of Accounting and Auditing Review, 23(2), 253-267. (in Persian)
Mehrabanpour, M. R., Miri Chimeh, F. S. (2018). The Impact of Corporate Governance Index on Capital Cost and Systematic Risk. Journal of Empirical Research in Accounting. 7(27), 227-245. (in Persian)
MurciaI, F. C. D. S., Dal-Ri Murcia, F., Rover, S., & Borba, J. A. (2014). The determinants of credit rating: Brazilian evidence. BAR-Brazilian Administration Review, 11(2), 188-209.
Peasnell, K. V., Pope, P. F., & Young, S. (2000). Accrual Management to meet Earnings Targets: UK evidence pre-and post-Cadbury. The British Accounting Review, 32(4), 415-445.
Rahmani, A., & Ghashgaei, F. (2017). The Relation between Accounting Comparability and Earning Management. Journal of Accounting and Auditing, 24 (4), 527-550. (in Persian)
Roychowdhury, S. (2006). Earnings Management through Real Activities Manipulation. Journal of Accounting and Economics, 42, 335-370.
Sheri Anaghiz, S., Ahmadvand, M., & larijani, R. (2017). Examination of relationship between the Real Earning Management and Credit Rating of Firms Accepted in Tehran Stock Exchange. Empirical Accounting Studies, 7 (26), 117-146. (in Persian)
Vazifehdust, H., Ahmadvand, M., & Sadevand, M., (2016). Examining the effect of Corporate Governance indicators on the Credit Rating with regard to the EMS model (Case Study: Tehran Stock Exchange). Financial Knowledge of securities Analysis, 9 (30), 95- 113.