کردستانی، غلامرضا و علی آشتاب ) 9311 (. پیشبینی مدیریت سود بر مبنای تعدیل سود هر سهم.
- .919 981 ، مجله توسعه و سرمایه، شماره 1
مدرس، احمد و محمدرضا عباسزاده ) 9317 (. بررسی تحلیل تأثیر توانایی پیشبینی اجزای تعهدی و
- .293 211 ، جریانهای نقدی بر کیفیت سود پیشبینی شده. مجله دانش و توسعه، شماره 98
. Bartov, E., Givoli, D. & Hayn, C. (). The rewards to meeting or beating earnings expectations. Journal of Accounting and Economics, :.
. Bloomfield, R.J. (). The incomplete revelation hypothesis and financial reporting. Accounting Horizons,:
. Chen, Y. ().Consistent Expectation Management Patterns and Market Reactions to Earnings Announcements. University of Minnesota.
. Cohen, D.A., Dey, A. & Lys, T.Z. (). Real and accrual-based earnings management in the pre- and post Sarbanes-Oxley periods". The Accounting Review. Das, S., Kim, K. & Patro S. An Analysis of Managerial Use and Market Consequences of Earnings Management and Expectation Management".AAA, Financial Accounting and Reporting Section (FARS) Paper .
. Dechow, P.M., Kothari, S.P. & Watts, R. (). The relation between earnings and cash flows".Journal of Accounting and Economics, :
. Dutta, S. & Gigler, F. (). The effect of earnings forecasts on earnings management".Journal of Accounting Research, :
. Elshafie, E. Yen, A.R., & Yu, M. ().The association between pro forma earnings and earnings management. Review of Accounting and Finance, .
. Kasznik, R. (). On the relation between earnings management and orporate voluntary disclosure. Journal of Accounting Research,
. Ohlson, J. (). Earnings, book values, and dividends in equity valuation. Contemporary Accounting Research, .
. Roychowdhury, S. ). Earnings management through real activities manipulation. Journal of Accounting and Economics,
. Sloan, R.G. (). Do stock prices fully reflect information in accruals and cash flows about future earnings? The Accounting Review,
)