- Asgharppor, H. & Reza zadeh, A. (2015). Determine the optimal portfolio stock by value at risk. Theories Applied Economics. 2(4): pp.93-118.
- Davidson, R., Goodwin-Stewart, J. & Kent, P. (2005). Internal governance structures and earnings management. Accounting and Finance. 45(2): pp. 241-267.
- Dechow, p.m and Sloan, R, & Sweeny, A. (1995). Detecting Earnings Management. The Accounting Review. 70(2): pp. 193-225.
- Etemadi, H., & Shafakheibari, N., (2011). Effect of free cash flows on earnings management and role of audit committee.Financial accounting. 3(10): pp.18-42.
- Fakhari, H. & Adili, M. (2012). Investigating the relationship between free cash flow and earnings management through actual activities in listed companies in Tehran Stock Exchange. Journal of the accounting and auditing review. 19(70): pp. 63-78.
- Francis, J.R., Reichelt, K. & Wang, D. (2005). The pricing of national and city-specific
- reputations for industry expertise in the US audit market. The Accounting Review. 80(1): pp. 113-136.
- Jiang, H; Habib, A; & Zhou, D. (2015). Accounting restatements and audit quality in China. Advances in Accounting incorporating Advances in International Accounting. 31: pp. 125–135.
- Jones, J.J. (1991). Earnings management during import relief investigations. Journal of Accounting Research. 29(2): pp. 193-228.
- Jones, S. & Sharma. R. (2001). The Impact of Free Cash Flow, Financial Leverage and Accounting Regulation on Earnings Management in Australia’s ‘Old’ and ‘New’ Economies. Managerial Finance. 27 (12): pp.18-39.
- Lehn, K. & Poulsen, A. (1989). Free Cash flow and stockholders gains in going private transactions. Journal of Practice and Theory. 22(1): pp. 93-108.
- Mohammadi, S. Abolpoormofrad, M., & Saberi Esfarjani, M. (2016). Effect of surplus cash flow and audit quality on earnings management and information asymmetry in petrochemical companies accepted in Tehran Stock Exchange. 4th international conference on accounting and management with modern research sciences. Iran. Tehran.
- Moradzadeh Fard, M. Gheitasi, R. & Masjed Mousavi, M.S. (2010). Evaluation of Relationship between Company’s Free Cash Flow and Shareholder’s Free Cash Flow and Market Value of Equity, Journal of Financial Studies, No. 7, Fall 2010.
- Noravesh, I., Mehrani, A. & Arefmanesh, Z. (2005). The characteristics of smoothing companies. Basirat Journal. 14(38).
- Rappaport, A. (1998). Selecting strategies that create shareholder value. Harvard Business Review. 59(38): pp.139-149.
- Rina, B., Takiah, M. (2009). Surplus Free Cash Flow, Earning Management and Audit Committee. Journal of Economics and Management. 3(1): pp. 204-223.
- Rusmin Rusmin
, Emita W. & Astami
, Bambang Hartadi
. (2014). The impact of surplus free cash flow and audit quality on earnings management: The case of growth triangle countries. Asian Review of Accounting. 22 (3): pp.217-232.
- Salaheddin, A., Moradzadeh, M. & Hemmati, M. (2015). Investigating the Effect of Free Cash Flow Audit Committee Surplus on earnings management Management in Companies Accepted in Tehran Stock Exchange. 3th international conference on applied research in management and accounting. Iran. Tehran.
- Tehrani Reza., & Hesarzadeh.,R. (2009).The effect of free cash flows and the limitation in financing on over investment and lower investment. Accounting Researches. 3(1): pp. 50-67.
- Wahab, E.A.A., Zain, M.M., James, K. & Haron, H. (2009). Institutional investors, political connection and audit quality in Malaysia. Accounting Research Journal. 22 (2): pp. 167-195.
- Yudianti, N. (2008). The Effect of Investment Opportunity Set and Earnings Management to the Relationship between Free Cash Flow and Shareholder Value. Journal of Business Research. pp. 193-228.