How to cite this paper
Valahzaghard, M & Salehi, A. (2012). Impact of the corporate governance characteristics and ownership on earnings quality of the Islamic private banks in Iran.Management Science Letters , 2(7), 2607-2614.
Refrences
Ashbaugh-Skaife, H., Collins, D., Kinney, W., & LaFond, R. (2008). The effect of SOX internal control deficiencies and their remediation on accrual quality. Accounting Review, 83, 217-250.
Ball, R., & Shivakumar, L. (2008). Earnings quality at initial public offerings. Journal of Accounting and Economics, 45,324-349.
Bozec, Y., & Laurin, C. (2008). Large shareholder entrenchment and performance: Empirical evidence from Canada. Journal of Finance & Accounting, 35, 25-49.
Cain, A. C., Kolev, K., & Mc Vay, S. (2009). A comprehensive analysis of the use of special items to manage earnings. Working Paper, Purdue University.
Dechow, P. M., & Shrand, C. M. (2004). Earning Quality, 1st ed., United States of America: Research Foundation of CFA Institute.
Dechow, P. M., & Ge, W. (2005). The persistence of earnings and cash flows and the role of special items, implications for the accrual anomaly. Working Paper, 1-61, ssrn.com.
Dechow, P., W. Ge., & Schrand, C. (2009). Understanding earnings quality: A review of the proxies , their determinants and their consequences. Journal of Accounting and Economics, 50, 344-401.
Dogan, M., Coskun, E., & Cekik, O. (2007). Is timing of financial reporting related to firm performance? An examination of ISE listed companies. International Research Journal of Finance and Economics, 12, 220-223.
Francis, J., LaFond, R., Olsson, P., & Schipper, K. (2004). Cost of equity and earnings attributes. The Accounting Review, 79, 967-1010.
Francis, J., & Micheal, S. (2005). A reexamination of the persistence of accruals and cash flows. Journal of Accounting and Economics, 43(3), 413-451.
Haidar, J. I. (2009). Investor protections and economic growth. Economics Letters, 103(1), 1-4.
Huang, P., Zhang, Y., Deis, D. R., & Moffitt, J. S. (2009). Do artificial income smoothing and real income smoothing contribute to fair value equivalently? Journal of Banking and Finance, 33,224-233.
Scott, A., Sloan, R., Soliman, M., & Tuna, I. (2005). Accrual reliability, earnings persistence and stock returns. Journal of Accounting Research, 39, 437-485.
Ball, R., & Shivakumar, L. (2008). Earnings quality at initial public offerings. Journal of Accounting and Economics, 45,324-349.
Bozec, Y., & Laurin, C. (2008). Large shareholder entrenchment and performance: Empirical evidence from Canada. Journal of Finance & Accounting, 35, 25-49.
Cain, A. C., Kolev, K., & Mc Vay, S. (2009). A comprehensive analysis of the use of special items to manage earnings. Working Paper, Purdue University.
Dechow, P. M., & Shrand, C. M. (2004). Earning Quality, 1st ed., United States of America: Research Foundation of CFA Institute.
Dechow, P. M., & Ge, W. (2005). The persistence of earnings and cash flows and the role of special items, implications for the accrual anomaly. Working Paper, 1-61, ssrn.com.
Dechow, P., W. Ge., & Schrand, C. (2009). Understanding earnings quality: A review of the proxies , their determinants and their consequences. Journal of Accounting and Economics, 50, 344-401.
Dogan, M., Coskun, E., & Cekik, O. (2007). Is timing of financial reporting related to firm performance? An examination of ISE listed companies. International Research Journal of Finance and Economics, 12, 220-223.
Francis, J., LaFond, R., Olsson, P., & Schipper, K. (2004). Cost of equity and earnings attributes. The Accounting Review, 79, 967-1010.
Francis, J., & Micheal, S. (2005). A reexamination of the persistence of accruals and cash flows. Journal of Accounting and Economics, 43(3), 413-451.
Haidar, J. I. (2009). Investor protections and economic growth. Economics Letters, 103(1), 1-4.
Huang, P., Zhang, Y., Deis, D. R., & Moffitt, J. S. (2009). Do artificial income smoothing and real income smoothing contribute to fair value equivalently? Journal of Banking and Finance, 33,224-233.
Scott, A., Sloan, R., Soliman, M., & Tuna, I. (2005). Accrual reliability, earnings persistence and stock returns. Journal of Accounting Research, 39, 437-485.