- بدری، احمد؛ ابراهیم‌نژاد، علی؛ طهماسبی ترشیزی، علی. (1397). مدیریت سود و قیمت‌گذاری ریسک در صنعت بانکداری: شواهدی از ذخیره مطالبات مشکوک‌الوصول. مطالعات تجربی حسابداری مالی، 15(60)، 1-32.
- بیگدلی، امیر؛ عبدالوند، محمدعلی؛ حیدرزاده هنزایی، کامبیز؛ خون سیاوش، محسن. (1400). مدل برند سازی مسئولیت اجتماعی سازمانی مبتنی بر رویکرد مدل معادلات ساختاری: مطالعه‌ای در صنعت بانکداری ایران. فصلنامه علوم مدیریت ایران، 16(61)، 85-177.
- حسینی، الهه السادات؛ جمالیان پور، مظفر. (1401). مدیریت سود و لحن و پیچیدگی گزارش حسابرس. مطالعات تجربی حسابداری مالی، 19(73)، 26-1.
- ظاهری عبده وند، سمیه؛ مقدم، عبدالکریم، تامرادی، علی. (1400). تأثیر قدرت مدیرعامل بر رابطۀ بین معاملات مدیریتی و کیفیت گزارشگری مالی. پژوهشهای حسابداری مالی، 13(1)، 108-87.
- عباس زاده، شهلا؛ بحری ثالث، جمال؛ جبارزاده کنگرلوئی، سعید؛ بادآورنهندی، یونس. (1400). شناسایی و رتبه‌بندی عوامل عِلّی و راهبردهای مدیریت سود در صنعت بانکداری ایران. تحقیقات مالی اسلامی 10(2): 830-789.
- عباس زاده، شهلا؛ بحری ثالث، جمال؛ جبارزاده کنگرلوئی، سعید؛ بادآورنهندی، یونس. (1400). شناسایی و رتبه‌بندی پیامدها و شرایط مداخله‌گر و زمینه‌ای مدیریت سود در صنعت بانکداری ایران. دانش حسابداری مالی، 8(2)، 134-105.
- عرب، روح‌الله؛ غلامرضاپور، محمد؛ امیرنیا، نرجس؛ کاظمی، سیدپوریا. (1400). قدرت مدیرعامل، مالکیت خانوادگی و حق‌الزحمه حسابرسی: واکاوی نظریه‌های همسویی و سنگربندی. مطالعات تجربی حسابداری مالی، 18(70)، 193-167.
- قاسمی، خدیجه؛ جباری، حسین؛ عربزاده، میثم؛ پناهیان، حسین. (1400). فرا تحلیل (مرور سیستماتیک) پیشایندهای مدیریت سود و تبیین اثر تعدیلگر اندازه شرکت. فصلنامه حسابداری مالی، 13(51)، 48-30.
- قربانی گلپرور، مهیا. (1400). بررسی تأثیر قدرت مدیرعامل بر ریسک بانکی با تأکید بر نقش تعدیلی قدرت هیئت‌مدیره. فصلنامه چشم‌انداز حسابداری و مدیریت، 4(39)، 115-97.
- نمازی، محمد؛ جعفری، زهرا. (1398). بررسی تأثیر تعدیل‌کنندگی هزینه نمایندگی بر رابطه بین مسئولیت اجتماعی شرکت و چسبندگی هزینه در شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران. پژوهشهای تجربی حسابداری، 9(34)، 199-169.
- واحدی، مجید؛ جهانشاد، آزیتا. (1399). بررسی آثار به‌کارگیری استانداردهای بین‌المللی گزارشگری مالی طبق دستورالعمل بانک مرکزی بر شاخص‌های مالی و مدیریت سود بانک‌ها. مطالعات حسابداری و حسابرسی، 9(34)، 120-99.
References
- Aanchal, A., & Noopur, S. (2022). Examining the relationship between corporate social responsibility, corporate reputation and brand equity in Indian banking industry. Journal of Public Affairs, 23(1), e2838.Almahrog, Y., Aribi, Z.A., & Arun, T. (2018). Earnings management & corporate social responsibility: UK evidence. Journal of Financial Reporting & Accounting.
- Baker, T., Lopez, T., Reitenga, A., & Ruch, G. (2018). The influence of CEO & CFO power on accruals & real earnings management. Review of Quantitative Finance & Accounting, 4(52), 1-23.
- Barnea, A., & Rubin, A. (2010). Corporate social responsibility as a conflict between shareholders. Journal of Business Ethics, 97(1), 71-86.
- Bentley, K.A., Omer, T.C., & Nathan, Y.S. (2013). Business Strategy, Financial Reporting Irregularities, & Audit Effort. Contemporary Accounting Research, 30 (2), 780-817.
- Bertrand, M., & Schoar, A. (2003). Managing with style: the effect of managers on firm policies. Quarterly Journal of Economics, 118(4), 1169-1208.
- Carcello, J.V., Neal, T.L., Palmrose, Z.V., & Scholz, S. (2011). CEO involvement in selecting board members, audit committee effectiveness, & restatements. Contemporary Accounting Research, 28(2), 396-430.
- Catarina,P., Mario, A., & Jose, M. (2023). The effect of earnings management on bank efficiency: Evidence from ECB-supervised banks. Finance Research Letters, 51, 1-8.
- Chen, R., & Hung, S. (2020). Exploring the Impact of Corporate Social Responsibility on Real Earnings Management & Discretionary Accruals. Corporate Social Responsibility & Environmental Management, 28(1), 333-351.
- Cheng, X., Gao, L., Lawrence, J.E., & Smith, D.B. (2014). SEC division of corporation finance monitoring & CEO power. Auditing: A Journal of Practice & Theory, 33(1), 29-56.
- Chih, H.-L., Shen, C.-H., & Kang, F.-C. (2008). Corporate Social Responsibility, Investor Protection, & Earnings Management: Some International Evidence. Journal of Business Ethics, 79, 197-198.
- Choi, T.H., & Pae, J. (2011). Business ethics & financial reporting quality: evidence from Korea. Journal of Business Ethics, 103(3), 403-427.
- Emna, M., & Jamel, C. (2022). Does CEO power moderate the link between corporate social responsibility & bank earnings management. Journal of Global Responsibility, 13(2), 197-216.
- Fang, H., Lee, J-S., Chung, C-P., Lee, Y-H., & Wang. W-H. (2020). Effect of CEO power and board strength on bank performance in China. Journal of Asian Economics, 69,
- Fernandes, C., Farinha, J., Martins, F.V., & Mateus, C. (2021). The impact of board characteristics & CEO power on banks’ risk-taking: stable versus crisis periods. Journal of Banking Regulation, 1- 23.
- Garcia-Sanchez, I.-M., & Garcia-Meca, E. (2017). CSR Engagement & Earnings Quality in Banks. The Moderating Role of Institutional Factors. Corporate Social Responsibility & Environmental Management, 24(2), 145-158.
- Grougiou, V., Leventis, S., Dedoulis E., & Owusu-Ansah, S. (2014). Corporate social responsibility & earnings management in U.S. banks. Accounting Forum, 14, 1-15.
- Hinze, A.K., & Sump, K. (2019). Corporate social responsibility & financial analysts: a review of the literature. Sustainability Accounting. Management & Policy Journal,10(1),126-156.
- Hong, Y., & Andersen, M. (2011). The relationship between corporate social responsibility & earnings management: an exploratory study. Journal of Business Ethics, 104(4), 461-471.
- Hoque, Z. (2006). Methodological Issues in Accounting Research: Theories & Methods Australia, Spiramus Press Ltd.
- Jensen, M.C., & Meckling, W.H. (1976). Theory of the firm: managerial behavior, agency costs & ownership structure. Journal of Financial Economics, 3(4), 305-360.
- Koo, K. (2015). The Effects of CEO Power on Firm Value: Evidence from the Financial Crisis of 2008. Accounting & Finance Research, 4(4), 13-25.
- Koo, K., & Kim, K. (2018). CEO power & firm opacity. Applied Economics Letters, https://doi.org/10.1080/13504851.2018. 1497841.
- Kuo, Y.F., Lin, Y.M., & Chien, H.F. (2021). Corporate social responsibility, enterprise risk management, & real earnings management: evidence from managerial confidence. Finance Research Letters.
- Le, H.T.M., Kweh, Q.L., Ting, I.W.K., & Nourani, M. (2020). CEO power & earnings management: dual roles of foreign shareholders in Vietnamese listed companies. International Journal of Finance & Economics.
- Liu, Z., Ouyang, B., & Sun, X. (2015). CEO Power & Auditor Choice. International Journal of Finance & Banking Studies, 4(4), 44-51.
- Muttakin, M.B., Khan, A., & Azim, M. (2015). Corporate social responsibility disclosures & earnings quality. Managerial Auditing Journal, 30(3), 277-298.
- Prior, D., Surroca, J., & Tribo, J.A. (2008). Are socially responsible managers really ethical? Exploring the relationship between earnings management & corporate social responsibility. Corporate Governance: An International Review, 16(3), 160-177.
- Rashid, A., Shams, S., Bose, S., & Khan, H. (2020). CEO power & corporate social responsibility (CSR) disclosure: does stakeholder influence matter? Managerial Auditing Journal.
- Rezaee, Z., & Tuo, L. (2017). Are the quantity & quality of sustainability disclosures associated with the innate & discretionary earnings quality? Journal of Business Ethics,155(3), 763-786.
- Sun, N., Salama, A., Hussainey, K., & Habbash, M. (2010). Corporate Environmental Disclosure, Corporate Governance & Earnings Management. Managerial Auditing Journal, 25 (7), 679-700.
- Wang, X., Cao, F., & Ye, K. (2018). Mandatory Corporate Social Responsibility (CSR) reporting & financial reporting quality: evidence from a quasi-natural experiment. Journal of Business Ethics, 152(1): 253-274.
- Yoon, B., Kim, B., & Lee, J.H. (2019). Is earnings quality associated with corporate social Responsibility? Evidence from the Korean market.
References [In Persian]
- Abbaszadeh, S., Bahri Sales, J., Jabbarzadeh Kangarluei, S., & Badavar Nahandi, Y. (2021). Identifying & Ranking of Interventional & Contextual Conditions & Consequences of Earning Management in Banking Industry of Iran. Islamic Financial Research Journal, 10(2), 105-134. [In Persian]
- Abbaszadeh, S., Bahri Sales, J., Jabbarzadeh Kangarluei, S., & Badavar Nahandi, Y. (2021). Identifying & Ranking of Interventional & Contextual Conditions & Consequences of Earning Management in Banking Industry of Iran. Financial Accounting Knowledge, 8(2), 105-134. [In Persian]
- Arab, R., Gholamrezapoor, M., Amirnia, N., & Kazemi, S. P. (2021). CEO Power, Family Ownership and Audit Fees: Analysis of Alignment and Entrenchment Theories. Empirical Studies in Financial Accounting, 18(70), 167-193. [In Persian]
- Badri, A., Ebrahimnejad, A., & Tahmasebi Torshizi, A. (2018). Earnings Management and Risk Valuation in the Banking Industry: Evidence from Loan Loss Provisions. Empirical Studies in Financial Accounting, 15(60), 1-32. [In Persian]
- Bigdeli, A., Abdolv, M., Heidarzadeh, K., & Khoun siavash, M. (2021). CSR Br&ing Model in Iran Banking Industry based on Structural Equation Modeling with the Focus on Br& Social Identity. Iranian journal of management sciences, 16(61), 85-115. [In Persian]
- Ghasemi, K., Jabbari H., Arabzadeh M., & Panahian, H. (2021). Meta-analysis (systematic review) of profit management antecedents & explaining the effect of company size adjuster. quarterly financial accounting journal, 13(51), 30-48. [In Persian]
- Ghorbani golparvar, M. (2021). Investigating the effect of CEO power on banking risk with emphasis on the moderating role of board power. Journal of Accounting & Management Vision, 4(39), 97-115. [In Persian]Hosseini, E. S., & Jamalianpour, M. (2022). Earnings Management and Tone and Complexity of the Audit Reporting. Empirical Studies in Financial Accounting, 19(73), 1-26. [In Persian]
- Namazi, M., & Jafari, Z. (2020). Agency Costs Moderating Effects on The Relation between Corporate Social Responsibility & Cost Stickiness. Empirical Research in Accounting, 9(4), 169-200. [In Persian]
- Vahedi, M., & Jahanshad, A. (2020). Reviewing the Impact of International Financial Reporting St&ards in accordance with the Central Bank Guidelines on Financial Indices & Earnings Management in Banks. Accounting & Auditing Studies, 9(34), 99-120. [In Persian]
- Zaheri Abdehvand, S., Moghadam, A., & Tamoradi, A. (2021). The Effect of CEO Power on Relationship between Management Transactions & Financial Reporting Quality. Journal of Financial Accounting Research, 13(1), 87-108. [In Persian]
|
