.7 تهرانی، رضا؛ رضا، نقش « .) حصارزاده ) 7199 جریان های نقدی آزاد و محدودیت در تأمین
مالی بر بیش سرمایه گذاری کم تحقیقات ،» سرمایه گذاری حسابداری، شماره ،0 - صص 01
.20
.5 مدیریت « .) شباهنگ، رضا ) 7197 مالی جلد انتشارات ،» دوم سازمان حسابرسی.
.1 ،» کیفیت گزارشگری مالی و کارایی سرمایهگذاری « .) مدرس، احمد؛ و رضا حصارزاده ) 7191
فصلنامه بورس اوراق - . بهادار، شماره دوم، صص 92 770
4. Agostinho and Prudencio. (2010). “Free Cash Flow, Debt Policy and Structure of Governance”, Journal of Management Research, vol. 31, pp. 1-34.
5. Bates, T. (2005). “Asset sales, investment opportunities, and the use of proceeds”, Journal of Finance, vol. 60, pp. 105-135.
6. Biddle, G.; and Hilary, G. (2006). “Accounting quality and firm-level capital investment”, The Accounting Review, vol. 81, pp. 963-982.
7. Biddle, G. C.; Hilary, G.; and Rodrig, S. Verdi. (2009). “How does financial reporting quality relate to investment efficiency?” Journal of Accounting and Economics, vol. 48, pp. 112-131.
8. BenMoussa, F.; and J. Chichti. (2011). “Interactions between Free Cash Flow, Debt Policy and Structure of Governance: 3SLS Simultaneous Model”,Journal of Management Research, Vol. 3, pp. 1-34.
9. Ding, S.; A. Guariglia.; and J. Knight. (2011). “Does China overinvest? Evidence from a panel of Chinese firms”, Department of Economics University of Oxford, (on line: www.economics.ox.ac.uk).
10. Firth, M., Lin, C.; and S. M. Wong. (2008). “Leverage and Investment under a State- Owned Bank Lending Environment: Evidence from China”, Journal of Corporate Finance, vol. 14, pp. 642-653.
11. Harvey, C.; K. Lins.; and A, Roper. (2003). “The effect of capital structure when agency costs are extreme”, Journal of Financial Economics, vol. 74, pp. 3–30.
12. Jensen, M. C. (1986). “Agency costs of free cash flow, corporate finance and takeovers”, American Economic Review, vol. 76, pp. 323-329.
13. Jong, A.; and R. Dijk. (2002). “Determinants of Leverge and Agency Problem”, (on line: www.ssrn.com).
14. Lewellen, W.; and Badrinath, S. G. (1997), “On the Measurement of Tobin’s q”, Journal of Financial Econoomics, Vol. 44, pp. 77-122.
15. Lyandres, E.; and A. Zhdanov. (2005). “under investment or overinvestment: the Effect of Financial Leverage on investment”, (on line: www.ssrn.com).
16. Myers, S. (1977), “Determinants of corporate borrowing”, Journal of Financial Economics, vol. 5, pp. 147–175.
17. Nekhili, M.; A. Wali.; and D. Chebbi. (2009). “Free cash flow, governance and financial policy of French firms”, Finance Control Strategies, vol.12, pp. 5-31.
18. Okuda Okuda, H. (2011). “The Impact of Leverage on Investment and Growth of State-controlled Companies in Vietnam”, Ph.D. Program in
654 فصلنامه مطالعات تجربی حسابداری مالی، سال یازدهم، شماره 04 ، زمستان 6932
Economics, Hitotsubashi University. pp. 1-28.
19. Ranjan, D.; and M. Miranda. (2010). “Long-term debt and overinvestment agency problem”, Journal of Banking & Finance, Vol. 34, pp. 324–335.
20. Richardson, S. (2006), “Over investment of free cash flow”, Review of accounting studies, Vol. 11, pp. 159-189.
21. Stulz, R. (1990). “Managerial discretion and optimal financing policies”, Journal of Financial Economics, Vol. 26, pp. 3-27.
22. Varouj, A. Aivazian, Y. Ge, J. Qiu. (2005). “The impact of leverage on firm investment: Canadian evidence”, Journal of Corporate Finance, Vol. 11, pp. 277- 291.
23. Verdi, R. (2006). “Financial reporting quality and investment efficiency”, Unpublished PhD Dissertation, Faculties of the University of Pennsylvania in Partial Fulfillment, OR Working paper, (on line: www.ssrn.com).
24. Wu, L. (2004). “The Impact of Ownership Structure on Debt Financing of Japanese Firms with the Agency Cost of Free cash flow”, (on line: www.ssrn.com).
25. Yang, J.; and Y. Jiang. (2008). “Accounting information quality, free cash flow and Overinvestment: A Chinese study”, The Business Review, Vol. 11, pp. 159-166.
26. Zhang, H.; and S. Li. (2008). “The Impact of Capital Structure on Agency Costs: Evidence from UK Public Companies”, (on line: www.techrepublic.com).
27. Zimmerman, J.L, (1983). “Taxes and firm size”, Journal of Accounting and Economics, Vol. 5, pp.119-149.
28. Morgado, M. J, Pindado. (2000). “The underinvestment and overinvestment hypotheses: An analysis using panel data”. Instituto Politecnico de Coimbra (Portugal). (on line: www.ssrn.com