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References [In Persian]
- Baghoomian, R., Mohammadi, H., & Naghdi, S. (2016). Macroeconomic Variables Fluctuations and Management Earnings Forecast. Empirical Studies in Financial Accounting, 50(13), 65-88. [In Persian]
- Ebrahimi Kordlar, A., & Zakeri, H. (2009). Investigation of Earnings Management Through Asset Sales. Journal of Accounting and Auditing Researches, 3, 123-135. [In Persian]
- Ghaemi, M.H., & Eskandarli, T. (2013). The Survey of Management Behavior in Annual Earnings Forecast. Empirical Studies in Financial Accounting, 40(10), 53-75. [In Persian]
- Hassas Yeganeh, Y., & Marfou, M., & Naghdi, M. (2017). The Relation between Earnings Forecast Accuracy and Investment Efficiency. Empirical Studies in Financial Accounting, 54(14), 51-72. [In Persian]
- Nikzad Chaleshtori, GH., & Arabsalehi, M., & Foroghi, D. (2021). Modeling for CEO Human Capital Measurement by Shannon Entropy Index and It’s Effect on Earnings Forecasts Quality. Empirical Studies in Financial Accounting, 69(18), 55-88. [In Persian]
- Specialized Research Center for Accounting and Auditing. (2014). Theoretical foundations of accounting and financial reporting (Publication 113 of Auditing Organization). Tehran: Publications of Audit Organization. [In Persian]
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