Abbasian, Y,. (2019). Investigating the impact of audit committee, internal audit performance on profit management, A scientific quarterly specialized in research in accounting and economic sciences, 3(7), 47-60. [In Persian]
Abdollahi, A., Rezaei Pitenoei, Y. (2020). Surplus free cash flow and earnings management: the moderating role of auditor size. Advances in Mathematical Finance and Applications. 5(1), 81-93.
Ahmadpour, A., Tavakolnia, E., Masoomi, T. (2015). Investigating the moderating effect of auditor industry specialization on the relationship between board governance and accruals based earnings management: empirical evidence from companies listed in Tehran. Journal of Management Accounting and Auditing Knowledge, 4(15), 93-106. [In Persian]
Alves, S. (2021). Free cash flow and earnings management: the moderating role of leverage. In comparative research on earnings management, corporate governance, and economic value (pp. 85-103). IGI Global.
Alzoubi, E.S.S. (2018). Audit quality, debt financing, and earnings management: evidence from Jordan, journal of international accounting, Auditing and Taxation, 30: 69-84.
Balsam, S., Krishnan, J. & Yang, J.S. (2003). Auditor industry specialization and earnings quality. Auditing: A Journal of Practice and Theory, 46(29), 71-97.
Bhundia, A. (2012). A comparative study between free cash flows and earnings management. Business Intelligence Journal, 5 (1), 123-129.
Cardoso, F., Martinez, A. & Teixeira, A. (2014), free cash flow and earnings management in brazil: the negative side of financial slack, Global Journal of Management and Business Research, 14(1), 84–96.
Chen, X., Sun, Y. & Xu, X. (2016). Free cash flow, over-investment and corporate governance in China. Pacific-Basin Finance Journal, 37, 81-103.
Etemadi, H., Shafakhabiri, N. (2011). The Impact of Free Cash Flow on Earnings Management and the Role of the Audit Committee in that. Financial Accounting Quarterly, 3(10), 107-125. [In Persian]
Fazzari, S., Hubbard, R.G., Petersen, B. (1988). Financing constraints and corporate investment. Brookings Papers on Economic Activities, 1, 141-195.
Farazdaghi, S., Kheradyar, S., MOHAMMADI NODE, F., & Samadi Largani, M. (2022). The Impact of Moderating Role of the Independent Auditor's Characteristics on the relationship between Internal Control Weakness and the Accruals' Quality of the Companies Listed in Tehran Stock Exchange. Journal of Management Accounting and Auditing Knowledge, 11(41), 81-93. [In Persian]
Ghaemi, Fatemeh; Moradi, Zahra; Alawi, Ghulam Hussain (1399). The effect of audit committee characteristics on internal controls and earnings management. Financial Accounting and Auditing Research, 12(46), 280-259. [In Persian]
Granger, C. W., & Newbold, P. (1974). Spurious regressions in econometrics. Journal of econometrics, 2(2), 111-120.
Gunny, K. A. (2010). The relation between earnings management using real activities manipulation and future perfomance: evidence from meeting earnings benchmark. Contemporary Accounting Research, 27(3), 855-888.
Habib, A., Jiang, H. & Zhou, D. (2014). Audit quality and market pricing of earnings and earnings components in China. Asian Review of Accounting, 22(1), 20-34.
Hegazy, M. Al Sabagh, A. & Handy, R. (2015). The effect of audit firm specialization on earnings management and quality of audit work. Journal of Accounting and Finance, 15(4), 143-164.
Izadinia, N., Rabiee, H., Hamidian, N. (2013). A study of the relationship between financial leverage and real earning management of listed companies in Tehran stock. Journal of Accounting Advances, 5(1), 33-54. [In Persian]
Jensen, M. C. (1986). Agency costs of free cash flow, corporate finance and takeovers. American Economic Review, 76(2), 323-329.
Jensen, M.C., Meckling, W. (1976). Theory of the firm: managerial behavior, agency costs, and capital structure. Journal of Financial Economics, 3, 305–360.
Jones J. (1991). Earnings management during import relief investigations. Journal of Accounting Research, vol. 29, pp. 193-228.
Khodadai, V., Janjani, R. (2011). Investigating the relationship between earnings management and profitability of companies listed on the Tehran Stock Exchange. Financial accounting research. 3(1), 96-77. [In Persian]
Maham, K., Farajzadeh, A., Hosseini, J. (1999). Free cash flow. Accounting knowledge and research, 4(13), 37-30. [In Persian]
Modigliani, F., Miller, M. (1958). The cost of capital, corporation finance and the theory of investment. American Economic Review, 48(3), 261-297.
Mohammediyan, M. (2011). The Role and Relations of the Auditor, Audit Committee and Board of Directors in Accountability to Shareholders. Auditor Journal, 4(56), 136-136. [In Persian]
Moradi, J., Keshavarz, F. (2017). Investigation of the outcomes resulting from managers' myopia based on agency theory and free cash flow hypothesis. Accounting and Auditing Review, 23(4), 546-527. [In Persian]
Myers, S., Majluf, N. (1984). Corporate financing and investment decisions when firms have information that investors do not have. Journal of Financial Economics, 13, 187-221.
Nekhili, M., Ben Amar, I., Chtioui, T. & Lakhal, F. (2016). Free cash flow and earnings management: The moderating role of governance and ownership. Jurnal of Social Science Research Network, 13 (1), 1-33.
Nobakht M,.
Baradaran Hassanzadeh, R. (2018). Impact of free cash flow in real and artificial earnings management. Journal of Accounting and Auditing Review, 24(3), 421-440. [In Persian]
Nobakht, M., Nobakht, Y. (2021). The moderating role of establishing the audit committee and auditor's expertise in the industry on the relationship between free cash flow and real earnings management. Journal of Accounting Knowledge, 12(1), 111-131. [In Persian]
Nobakht, Y., Acar, M. (2021). Effect of accrual-based and real earnings management on firm value: a case study of companies listed on the Tehran stock exchange. Financial Research Journal, 22(4), 568-593. [In Persian]
Padmini, L. S., Ratnadi, N. M. D. (2020), the effect of free cash flow, dividend policy, and financial leverage on earnings management. American Journal of Humanities and Social Sciences Research (AJHSSR), 4(1), 195-201.
Palmrose, Z. (1986). Audit fees and auditor size: further evidence. Journal of Accounting Research, 1(24), 97-110.
Richardson, S. (2006). Over-investment of free cash flow. Review of Accounting Study, 11(2-3), 159-189.
Siregar, V. (2008). Type of earnings management and the effect of ownership structure, firm size, and corporategovernance pactices. The International Journal of Accounting, 43(1), 1-27.
Takhtai, N., Tamimi, M., Mousavi, Z. ) 2011(. The Role of the Audit Committee in the Quality of Financial Reporting. Official Accounting Journal, 3(16), 45-56. [In Persian]
Tavakolnia, E. (2017). Auditor industry specialization, free cash flow and earning management through related party transactions. Accounting and Auditing Review, 24(1), 41-60. [In Persian]
Tavakolnia, E. & Makrani, S.V. (2015). Auditor industry specialization and market valuation of earnings and earnings components: empirical evidence from companies listed in Tehran Stock Exchange. Accounting and Finance Research, 4(4), 187-195.
Toumeh, A. A., & Yahya, S. (2017). Stock market segmentations, free cash flow and earnings management: The roles of moderating independent audit committee and audit quality (The case of Jordan from an agency theory perspective). Global Business and Management Research, 9(4), 1-16.
Vadiie Noghabi, M. H., Norouzi, M., Ghodrati Zavaram, A. (2019). Investigating the Moderating Role of Audit Quality on the Relationship between Audit Committee Effectiveness and Earnings Management. Journal of Finance, 19(74), 107-125. [In Persian]
Whited, T. (1992). Debt, liquidity constraints and corporate investment: evidence from panel data. Journal of Finance, 4(47), 1425-1460.
Yendrawati, R., & Asy’ari, E. F. (2017). The role of corporate governance as a leverage moderating and free cash flow on earnings management. Jurnal Keuangan dan Perbankan, 21(3), 196433.