An, H., & Zhang, T. (2013). Stock price synchronicity, crash risk, and institutional investors. Journal of Corporate Finance, 21, 1-15.
Azizkhani, M., Monroe, G. S., & Shailer, G. (2013). Audit partner tenure and cost of equity capital. Auditing: A Journal of Practice & Theory, 32(1), 183-202.
Badavar Nahandi, Y., Taghizadeh Khanqh, V. (2017). The Effect of Dividend Payments and Bad News Hoarding on Stock Price Crash Risk with an Emphasis on Information Asymmetry. Accounting and Auditing Review, 24(1), 19-40. (in Persian)
Benmelech, E., Kandel, E., & Veronesi, P. (2010). Stock-based compensation and CEO (dis) incentives. The Quarterly Journal of Economics, 125(4), 1769-1820.
Bleck, A., & Liu, X. (2007). Market transparency and the accounting regime. Journal of Accounting Research, 45(2), 229-256.
Bradshaw, M. T., Hutton, A. P., Marcus, A. J., & Tehranian, H. (2010). Opacity, crash risk, and the option smirk curve. Available at SSRN 1640733.
Callen, J. L., & Fang, X. (2013). Institutional investor stability and crash risk: Monitoring versus short-termism?. Journal of Banking & Finance, 37(8), 3047-3063.
Callen, J. L., & Fang, X. (2015). Religion and stock price crash risk. Journal of Financial and Quantitative Analysis, 169-195.
Callen, J. L., & Fang, X. (2015). Short interest and stock price crash risk. Journal of Banking & Finance, 60, 181-194.
Callen, J. L., & Fang, X. (2017). Crash risk and the auditor–client relationship. Contemporary Accounting Research, 34(3), 1715-1750.
Campbell, J. Y., & Hentschel, L. (1992). No news is good news: An asymmetric model of changing volatility in stock returns. Journal of financial Economics, 31(3), 281-318.
Campbell, J. Y., Hilscher, J., & Szilagyi, J. (2008). In search of distress risk. The Journal of Finance, 63(6), 2899-2939.
Cao, H. H., Coval, J. D., & Hirshleifer, D. (2002). Sidelined investors, trading-generated news, and security returns. The Review of Financial Studies, 15(2), 615-648.
Chen, J., Hong, H., & Stein, J. C. (2001). Forecasting crashes: Trading volume, past returns, and conditional skewness in stock prices. Journal of financial Economics, 61(3), 345-381.
Crawford, S. S., Roulstone, D. T., & So, E. C. (2012). Analyst initiations of coverage and stock return synchronicity. The Accounting Review, 87(5), 1527-1553.
Darabi, R., Riazi, M. (2016). The Relationship between Non-Transparent Financial Reports and the Risk of Prospective Decline in Stock Price in Companies with Low Percentage of Free Float Stock. Journal of Economics and Business Research, 6(12), 23-33.
De Franco, G., Kothari, S. P., & Verdi, R. S. (2011). The benefits of financial statement comparability. Journal of Accounting Research, 49(4), 895-931.
Habib, A., & Hasan, M. M. (2016). Auditor-provided tax services and stock price crash risk. Accounting and Business Research, 46(1), 51-82.
Habib, A., & Hasan, M. M. (2017). Business strategy, overvalued equities, and stock price crash risk. Research in International Business and Finance, 39, 389-405.
Hajiha, Z., Chenari, H. (2018). Financial Statement Comparability and Expected Stock Price Crash Risk. Financial Knowledge of Securities Analysis, 11(39), 37-48. (in Persian)
Hajiha, Z., Ranjbar Navi, R. (2018). The Effect of Business Strategy and Overvalued Equities on Stock Price Crash Risk. Journal of Financial Accounting Research, 10(2), 45-64.
Hartzell, J. C., & Starks, L. T. (2003). Institutional investors and executive compensation. The journal of finance, 58(6), 2351-2374.
Hong, H., & Stein, J. C. (2003). Differences of opinion, short-sales constraints, and market crashes. The Review of Financial Studies, 16(2), 487-525.
Hu, G., & Wang, Y. (2018). Political connections and stock price crash risk: The role of intermediary information disclosure. China Finance Review International, 8(2), 140-157.
Hutton, A. P., Marcus, A. J., & Tehranian, H. (2009). Opaque financial reports, R2, and crash risk. Journal of financial Economics, 94(1), 67-86.
Jin, L., & Myers, S. C. (2006). R2 around the world: New theory and new tests. Journal of financial Economics, 79(2), 257-292.
Karamanou, I., & Vafeas, N. (2005). The association between corporate boards, audit committees, and management earnings forecasts: An empirical analysis. Journal of Accounting research, 43(3), 453-486.
Kim, J. B., Li, L., Lu, L. Y., & Yu, Y. (2016). Financial statement comparability and expected crash risk. Journal of Accounting and Economics, 61(2-3), 294-312.
Kothari, S. P., Shu, S., & Wysocki, P. D. (2009). Do managers withhold bad news?. Journal of Accounting research, 47(1), 241-276.
Mohammadzade Salteh, H., Abyazi, E. (2018). Impact of Financial Constraint on Stock Price Crash Risk with an Emphasis on Discretionary Accruals. Accounting and Auditing Review, 25(2), 251-268. (in Persian)
Piotroski, J. D., & Roulstone, D. T. (2004). The influence of analysts, institutional investors, and insiders on the incorporation of market, industry, and firm‐specific information into stock prices. The accounting review, 79(4), 1119-1151.
Rahnamay, R. F., Heybati, F., Talebnia, G., & Nabavi, C. S. (2012). The presentation of the impact assessment pattern of Corporate Governance mechanisms on the Earnings Management in Tehran Stock Exchange. Management Accounting, 5(12), 79-100. (in Persian)
Sun, J., & Liu, G. (2013). Auditor industry specialization, board governance, and earnings management. Managerial Auditing Journal, 28(1), 45-64.
Talebnia, G., Metanat, M. (2018). The Investigation of Information Asymmetry’s Moderating Effect on the Relationship between Dividend Payments and Future Stock Price Crash Risk of Firms Listed on the Tehran Stock Exchange. Accounting and Auditing Review, 25(4), 537-554. (in Persian)
Vadeei Noghabi M H, Rostami A. (2014). The Impact of Type of Institutional Ownership on Future Stock Price Crash Risk: Evidence from Companies Listed in Tehran Stock Exchange (TSE). Quarterly Financial Accounting Journal, 6 (23), 43-66. (in Persian)
Velury, U., & Jenkins, D. S. (2006). Institutional ownership and the quality of earnings. Journal of Business Research, 59(9), 1043-1051.
Xie, B., Davidson III, W. N., & DaDalt, P. J. (2003). Earnings management and corporate governance: the role of the board and the audit committee. Journal of corporate finance, 9(3), 295-316.
Xu, N., Jiang, X., Chan, K. C., & Yi, Z. (2013). Analyst coverage, optimism, and stock price crash risk: Evidence from China. Pacific-Basin Finance Journal, 25, 217-239.
Zhu, W. (2016). Accruals and price crashes. Review of Accounting Studies, 21(2), 349-399.