اصل استقلال یا وحدت مدیریت و مالکیت شرکت‌های ‏تجارتی: مطالعۀ تطبیقی در حقوق ایران و آمریکا

• دستورالعمل حاکمیت شرکتی شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران و فرابورس ایران مصوب 1397 هیئت‌مدیره سازمان بورس و اوراق بهادار.
• قانون استفاده از خدمات تخصصی و حرفه‌ای حسابداران ذی‌صلاح به‌عنوان حسابدار رسمی مصوب 1372 مجلس شورای اسلامی
• قانون برنامه پنج‌سالۀ ششم توسعه اقتصادی، اجتماعی و فرهنگی جمهوری اسلامی ایران (1396-1400) مصوب 1396 مجلس شورای اسلامی.
• لایحۀ اصلاح قانون تجارت مصوب 1403 مجلس شورای اسلامی.
• لایحۀ اصلاح لایحه قانونی اصلاح قسمتی از قانون تجارت مصوب 1347 به‌منظور حمایت از سهامداران خرد مصوب 1398 هیئت وزیران.

• لایحۀ قانونی اصلاح قسمتی از قانون تجارت مصوب 1347 مجلس شورای اسلامی
• منشور کمیتۀ حسابرسی شرکت نمونه (سهامی عام) مصوب 1391 هیئت‌مدیرۀ سازمان بورس و اوراق بهادار

[Accessible online at Retrieved from https: //hemattaraz. ir/]

Translated References into English

Books

Damirchel, Mohammad; Ḥātami, Ali; Qarāʾati, Mohsen. Commercial Law in the Current Legal System. Tehran: Dādestān-Āvā Book, 2020. [In Persian]

Motamedī, Jawād. Comprehensive Textbook of Commercial Law (5th Ed.). Tehran: Andīsheh Arshad, 2023. [In Persian]

Pasban, Mohammad Rezā. Commercial Company Law. Tehran: Ganje Dānesh, 2023. [In Persian]

Tusi, Abbas. Economic Analysis of Corporate Law. Tehran: Shahr-e Dānesh, 2014. [In Persian]

Articles

Ahmadi Sajadi, Seyed Ali. "Agency Theory in the Corporate Governance." Private Law Studies Quarterly, Vol. 39, No. 4 (2010). [In Persian]

Badāvar Nehāndi, Younes; Zārei, Mostafā. "Ownership Structure and Performance of Listed Companies." Business Management, Vol. 1, No. 1 (2010). [In Persian]

Baradaran Hasan‌zādeh, Rasoul; Taqizādeh Khānqāh, Vahid. "The Impact of Agency Costs on Investment Behavior." Financial Accounting and Auditing Researches, Vol. 8, No. 32 (2017). Doi:20.1001.1.23830379.1395.8.32.8.4 [In Persian]

Dastgir, Mohsen; Ḥoseyni, Seyed Ehsān. "A Comprehensive Review of Earnings Management (Part Two)." Accounting and Auditing Studies, Vol. 2, No. 8 (2013). [In Persian]

Esnāʿashari, Hamideh; Javānmard, Shabnam. "The Relation of Upward Earnings Management Incentives and Corporate Governance Mechanism to Asymmetric Expense Behavior." Empirical Research in Accounting, Vol. 7, No. 25 (2017). Doi: 10.22051/jera.2017.8131.1118 [In Persian]

Farazdāghi, Solmāz; Moḥammadi Nudeh, Fāzel; Ṣamadi Lorghāni, Mahmoud. "Effect of Corporate Governance on the Relationship Between Disclosure of Internal Control Weakness and Accruals Quality." Management Accounting, Vol. 13, No. 46 (2020). [In Persian]

Gholiniyā, Rezā; Shāhsavandi, Esmāʿil; Bozorgmehr, Amir‌Abbās; Mashhadizādeh, Alirezā. "Independence of Directors of Commercial Companies from Imagination to Reality (Comparative Studying the United States, England and Iran's Legal System)." Comparative Law Research Quarterly, Vol. 27, No. 4 (2023). [In Persian]

Jalāei, Seyed Abdolmajid; Rahimipoor, Akbar; Mir, Hadieh; Jamālzādeh, Mahmoud. "The Effect of Corporate Governance Quality Index on Limiting Earning Management Using Unusual Transactions with Related Parties in Listed Companies in Tehran Stock Exchange." Financial Management Strategy, Vol. 5, No. 1 (2017). Doi: 10.22051/jfm.2017.12187.1170 [In Persian]

Khodābandeh, Āzar; Rezāi, Farzin. "Information Impact Management in Corporate Financial Reporting." Scientific Journal of Modern Research Approaches in Management and Accounting, Vol. 8 (2018). [In Persian]

Khodādādi, Vali; Ārman, Aziz; Abubakri, Seyed Abdolrahmān. "Investigating the Interrelationship Between Free Cash Flow Agency Costs and Debt and Affecting Factors (Simultaneous Equations Approach)." Modern Theories of Accounting, Vol. 2, No. 4 (2012). [In Persian]

Mahdavi, Gholāmhossein; Monfared Mahallātī, Mohammad. "Board Composition and Agency Costs." Accounting and Auditing Research, Vol. 3, No. 10 (2012). [In Persian]

Marfou, Mohammad; Ḥasanzādeh Divā, Seyed Mostafā. "Earnings Management: An Analysis of Opportunistic Behavior, Monitoring Mechanism and Financial Distress." Financial Accounting and Auditing Researches, Vol. 12, No. 48 (2021). [In Persian]

Mashāyekh, Shahnāz; Arbābi, Zahra; Rahimifar, Masoumeh. "Study of Earnings Management Incentives." Accounting and Social Interests, Vol. 3, No. 2 (2013). Doi:10.22051/ijar.2014.460 [In Persian]

Mashāyekh, Shahnāz; Esmāʿili, Maryam. "Investigating the Relationship Between Earnings Quality and Some Aspects of Governance Principles in Companies Listed on the Tehran Stock Exchange." Accounting and Auditing Reviews, Vol. 5, No. 18 (2021). [In Persian]

Mazriyi Nudeh, Hamid; Abdoli, Mohammad Rezā; Qazel Suflu, Mohammad Ali. "Investigating the Impact of Corporate Governance Mechanisms on the Relationship Between Related Party Transactions and Earnings Management." Scientific Journal of Modern Research Approaches in Management and Accounting, Vol. 5, No. 19 (2021). [In Persian]

Moḥammadi, Mahdi; Pasbān, Mohammad Rezā. "Non-Judicial Solutions to the Abuse of Rights in Commercial Companies." Modern Administrative Law Research, Vol. 4, No. 10 (2022). Doi:10.22034/mral.2021.540224.1204 [In Persian]

Mollānazari, Mahnāz; Karimizand, Sānāz. "Investigating the Relationship Between Income Smoothing with Company Size and Industry Type in Companies Listed on the Tehran Stock Exchange." Accounting and Auditing Reviews, Vol. 14, No. 1 (2007). [In Persian]

Pasbān, Mohammad Rezā; Farhāni, Rasoul. "Foundations and Challenges of Accepting Independent Directors in Corporate Governance." Revue De Recherche Juridique, Vol. 25, No. 98 (2022). Doi: 10.29252/jlr.2021.185176.1676 [In Persian]

Rāei, Rezā; Eivāzlu, Rezā; Abbāszādeh Asl, Amir Ali. "Investigation on Relation Between Information Asymmetry and Liquidity Via Market Microstructures Model in Tehran Stock Exchange." Financial Knowledge of Securities Analysis, Vol. 10, No. 34 (2017). [In Persian]

Rahimiyān, Nezām al-Din; Sālehnejād, Seyed Hasan; Sālki, Ali. "Relationship Between the Some of Corporate Governance Mechanisms and Information Asymmetry in the Firms Listed in Tehran Stock Exchange." Accounting and Auditing Review, Vol. 16, No. 4 (2010). Doi: 20.1001.1.26458020.1388.16.4.5.6 [In Persian]

Sāeedi, Ali; Foroughi, Dāriush; Rasāiyān, Amir. "The Corporate Governance System and Capital Structure: Evidence from Iranian Companies." Journal of Economic Research and Policies, Vol. 19, No. 58 (2011). [In Persian]

Taqavi, Mahdi; Jabārzādeh Kangarloee, Saeed; Khodāyār Yegāneh, Saeed. "The Statement of Relationship Between of Agency Costs and Firm Value and Earnings Management of Listed Companies in Tehran Stock Exchange." Financial Engineering and Securities Management, Vol. 1, No. 3 (2010). [In Persian]

Valipour, Hāshem; Tālabniā, Qodratollāh; Javānmard, Seyed Ali. "The Investigation of Earning Management Effects on Earning Quality in Firms Under Financial Crises." Journal of Accounting Knowledge, Vol. 4, No. 13 (2013). Doi:10.22103/jak.2013.558  [In Persian]

Yahyāpour, Jamshid. "Comparative Study of Corporate Governance Models and Introduction of Suitable Model for Corporate Governance of Iran Stock Companies." Journal of Securities Exchange, Vol. 29, No. 1 (2015). [In Persian]

Legislative and Regulatory Documents

Amendment Bill to the Legal Bill Amending Part of the Commercial Code of 1968 for the Protection of Minority Shareholders (2019)
Approved by: Council of Ministers [In Persian] [Accessible online at https: //dotic. ir/news/6368]

Amendment Bill to the Commercial Code (2024)
Approved by: Islamic Consultative Assembly [In Persian]

Law on Utilizing Specialized and Professional Services of Qualified Accountants as Certified Public Accountants (1993)
Approved by: Islamic Consultative Assembly (Parliament) [In Persian]

Legal Bill Amending Part of the Commercial Code of 1968
Approved by: Islamic Consultative Assembly [In Persian]

Corporate Governance Directive for Listed Companies on the Tehran Stock Exchange and Iran Fara Bourse (2018)
Approved by: Board of Directors of the Securities and Exchange Organization [In Persian]

Corporate Governance Directive for Listed Companies on the Tehran Stock Exchange and Iran Fara Bourse (2018)
Approved by: Board of Directors of the Securities and Exchange Organization [In Persian] [Accessible online at https: //dotic. ir/cat/379]

Audit Committee Charter for Model Public Joint-Stock Companies (2012)
Approved by: Board of Directors of the Securities and Exchange Organization [In Persian] [Accessible online at Retrieved from https: //hemattaraz. ir/]

Corporate Governance Code (2007) Approved by: Tehran Securities and Exchange Organization [In Persian] [Accessible online at https://www.codal.ir/Provisions/dastoramale%20rahbari%20sherkati. Docx]

Corporate Governance Directive for Listed Companies on the Tehran Stock Exchange and Iran Fara Bourse (2018)Approved by: Board of Directors of the Securities and Exchange Organization [In Persian]

References

Books

Dodd Jr, E. Merrick. "Modern Corporation and Private Property, The. By Adolf A. Berle Jr. " (The University of Pennsylvania Law Review,1932).

Institute of Directors. A Handbook on Corporate Governance: Condensed Guide for Corporate Directors and Executive Management. (Institute of Directors IOD India, 2021) , Retrieved from https: //z-lib. io/.

Monks, Robert AG, and Nell Minow. Corporate governance. (John Wiley & Sons, 2011).

Puchniak, Dan W. , Harald Baum, and Luke Nottage, eds. Independent directors in Asia: a historical, contextual and comparative approach. (Cambridge University Press, 2017).

Rezaee, Zabihollah. Business Sustainability Factors of Performance, Risk, and Disclosure. (Business Expert Press, 2021) Retrieved from https: //z-lib. io/

Rezaee, Zabihollah. Corporate governance post-Sarbanes-Oxley: Regulations, requirements, and integrated processes. (John Wiley & Sons, 2007). ‏

Van den Berghe, Lutgart, & De Ridder, Liesbeth. International Standardisation of Good Corporate Governance: Best Practices for the Board of Directors. (Dordrecht: Springer, 1999).

Articles

Abdul Rahman, Rashidah, and Wan Razazila Wan Abdullah. "The new issue puzzle in Malaysia: performance and earnings management." National Accounting Research Journal 3.1 (2005): 91-110.

Fairfax, Lisa M. "The uneasy case for the inside director." Iowa Law Review 96 (2010): 127-193.

Fama, Eugene F., and Michael C. Jensen. "Separation of ownership and control." The Journal of Law and Economics 26.2 (1983): 301-325.

Giove, S. "Corporate Governance and Directors’ Duties. Shearman & Sterling LLP. " (2010) , Retrieved April 15, 2024, from https: //www. shearman. com/en.

Gordon, Jeffrey N. "The rise of independent directors in the United States, 1950-2005: Of shareholder value and stock market prices." Stanford Law Review 59 (2006): 1465-1569.

Jensen, Michael C. "Agency costs of free cash flow, corporate finance, and takeovers." The American Economic Review 76.2 (1986): 323-329.

Jensen, Michael C. "The modern industrial revolution, exit, and the failure of internal control systems." The Journal of Finance 48.3 (1993): 831-880.

Jensen, Michael C., and William H. Meckling. "Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure." Journal of Financial Economics 3.4 (1976): 305-360.

Morck, Randall, Andrei Shleifer, and Robert W. Vishny. "Management ownership and market valuation: An empirical analysis." Journal of Financial Economics 20 (1988): 293-315.

Ncube, Mthuli. "Corporate governance, firm valuation and performance." Paper presented at a Conference on “Can Africa Claim the 21st Century,” Vol. 22 (2006). [Retrieved from www. afdb. org].

Shleifer, Andrei, and Robert W. Vishny. "Large shareholders and corporate control." Journal of Political Economy 94.3, Part 1 (1986): 461-488.

Legislative and Regulatory Documents

American Bar Association (ABA). Model Business Corporation Act. 2023.

American Bar Association. Corporate Laws Committee. Retrieved April 15, 2024, from https://www.americanbar.org/

NASDAQ Stock Market. Manual: Marketplace Rules. 2008.

New York (State). Consolidated Laws. 2013.

NYSE. Listed Company Manual. 2004.

Sarbanes-Oxley Act of 2002.

Securities Act of 1933.

Securities Exchange Act of 1934.