تحلیل اثرات متقابل ریسک جریان وجوه نقد بر ثبات مالی شرکت‌ها: مطالعه موردی بورس اوراق بهادار تهران با تأکید بر مدیریت سود و جبران سود غیرعادی

Agustia, D., Nur Pratama Abdi, M., & Permatasari, Y. (2020). Earnings Management, Business Strategy, and Bankruptcy Risk: Evidence from Indonesia. Heliyon, 6, e03317. https://doi.org/10.1016/j.heliyon.2020.e03317

Ahmad, S., Akbar, S., Halari, A., & Shah, S. Z. (2021). Organizational Non-Compliance with Principles-Based Governance Provisions and Corporate Risk-Taking. International Review of Financial Analysis, 78, 101884. https://doi.org/10.1016/j.irfa.2021.101884

Alnahedh, S., Bhagat, S., & Obreja, I. (2019). Employment, Corporate Investment, and Cash-Flow Risk. Journal of Financial and Quantitative Analysis, 54(4), 1855-1898. https://doi.org/10.1017/S0022109019000437

Cai, G., Li, W., & Tang, Z. (2020). Religion and the Method of Earnings Management: Evidence from China. Journal of Business Ethics, 161(1), 71-90. https://doi.org/10.1007/s10551-018-3971-6

Chen, A., Hogan, R., & Zhang, E. (2012). Cash Flows, Earnings Opacity and Stock Price Crash Risk. https://www.arfr.ir/article_51234.html?lang=en

Dashee Dughaim, A., Aghaei Chadegani, A., Alrobaaiy, M. S. D., & Alimoradi, M. (2025). The Impact of Sustainability Reporting Dimensions on Financial and Non-Financial Performance of Manufacturing and Non-Manufacturing Companies Listed on the Stock Exchange. Dynamic Management and Business Analysis, 4(1), 296-410.

Franceschetti, B. M., & Koschtial, C. (2019). Do Bankrupt Companies Manipulate Earnings More Than the Non-Bankrupt Ones? Journal of Finance and Accountancy.

Gupta, J., & Chaudhry, S. (2019). Mind the Tail, or Risk to Fail. Journal of Business Research, 99, 167-185. https://doi.org/10.1016/j.jbusres.2019.02.037

Karimipour, E., & Pourmehrab, I. (2022). The Effect of Cash Flow Volatility on Stock Price Crash Risk 14th National Conference on Economics, Management and Accounting, Shirvan.

Khajavi, P., & Doostvandi, H. (2021). Examining the Relationship Between Cash Flow Risk and Capital Structure Decisions First Conference on Management, Industrial Engineering, Accounting and Economics,

Khoshkar, F., Ahmadi, F., & Jafarzadeh Khaledi, T. (2020). Investigating the Relationship Between Abnormal Accruals and Future Cash Flows with the Mediating Role of Bankruptcy Risk.

Kordmanjiri, S., & Jafarian Sertaei, E. (2021). Examining the Relationship Between the Audit Committee Formation Period and Internal Auditing with Cash Flow Forecasting Errors Considering Firms' Risk-Taking.

Li, X., Gupta, J., Bu, Z., & Kannothra, C. G. (2023). Effect of Cash Flow Risk on Corporate Failures, and the Moderating Role of Earnings Management and Abnormal Compensation. International Review of Financial Analysis, 89, 102762. https://doi.org/10.1016/j.irfa.2023.102762

Li, Y., Li, X., Xiang, E., & Djajadikerta, H. G. (2021). Financial Distress, Internal Control, and Earnings Management: Evidence from China. Journal of Contemporary Accounting & Economics, 16(3), 100210. https://doi.org/10.1016/j.jcae.2020.100210

Lin, H. W., Lo, H. C., & Wu, R. S. (2019). Modeling Default Prediction with Earnings Management. Pacific-Basin Finance Journal. https://doi.org/10.1016/j.pacfin.2016.01.005

Maleki Hassan, A., & Arab, M. H. (2023). Investigating the Effect of Operational Cash Flow Ambiguity on Stock Liquidity and Future Stock Price Crash Risk 5th International Conference on New Ideas in Management, Economics, Accounting and Banking,

Me'marpour, Z., Askarzadeh Darreh, G., Khajeh Mahmoudabadi, H., & Al-Bathī, S. Y. (2025). Systematic Risk Assessment of Assets with a News Analysis Approach in the Tehran Stock Exchange.

Mirzaei, M., Yazdani Chamzeini, Z., Azami, M., & Kazemi Naeini, E. (2022). Investigating Informational and Real Mechanisms in Explaining the Relationship Between Operational Cash Flow Opacity and Stock Price Crash Risk in Companies Listed on the Tehran Stock Exchange 7th International Conference on New Perspectives in Management, Accounting and Entrepreneurship, Tehran.

Moghadam, M. H., Mirlouhi, S. M., Tehrani, R., & Dehghan-Neiri, M. (2025). Identifying the influencing components of liquidity risk in banks listed on the Tehran Stock Exchange using the smooth transition regression model. https://jem.semnan.ac.ir/article_10110.html

Mousavi, S. R. (2022). Examining the Factors Affecting Free Cash Flow Risk in Companies Listed on the Tehran Stock Exchange Using Artificial Neural Networks National Conference on Interdisciplinary Research in Humanities and Iranian-Islamic Culture, Ardabil.

Sadiq, W., & Abbas, M. (2023). Determinants and Consequent of Earning Management: A Moderating Role of Corporate Governance. Journal of Business and Management Research, 2(2), 477-517.

Sari, M. R., Djohanputro, B., & Kountur, R. (2021). Past Performance and Earnings Management: The Effect of Free Cash Flow. The Journal of Asian Finance, Economics and Business, 8(1), 37-43.

Shabani, M. (2023). The Moderating Role of Audit Quality on the Effect of Internal Control Importance on Cash Flow Risk 12th International Conference on Accounting, Management and Business Innovation, Tehran.

Shabani, M. (2023). The Moderating Role of Audit Quality on the Impact of Internal Control Significance on Cash Flow Risk. 12th International Conference on Accounting, Management, and Innovation in Business, Tehran. https://civilica.com/doc/1720075/

Shahrastani, S., & Boostan Fath Abadi, M. (2024). Examining the Impact of Financial Literacy, Investment Risk, and Willingness to Invest in the Tehran Stock Exchange. 3rd International Conference on Political Science, Management, Economics, and Accounting, Hamadan. https://civilica.com/doc/2095490/

Sharifi, M., & Rezaei, N. (2024). The effect of fintech on the financial efficiency of banks considering the role of credit and economic risks in the Tehran Stock Exchange.

Sheikhi, O., & Hafezi, S. (2025). Investigating the impact of financial intelligence on investment decision-making: A study of companies listed on the Tehran Stock Exchange. https://civilica.com/doc/2371588

Sojoudi, S., Alipour, Z., & Azizi Norouzabadi, A. (2024). The Impact of the Firm's Life Cycle on the Systematic Risk of Companies Listed on the Tehran Stock Exchange. Quarterly Journal of Quantitative Economics. https://doi.org/10.22055/jqe.2024.45451.2595

Talebi, R., Kiani, M. R., & Khodadadi, A. (2024). Investigating the impact of financial statement auditing on stock return volatility and trading volume in the Tehran Stock Exchange. The First International Conference on the Islamic Human Sciences Revolution, Tehran. https://civilica.com/doc/2087327/

Taslimpour, A., Askarzadeh, G., Qalmaq, K., & Nasiri, H. (2026). Forecasting the Tehran Stock Exchange index using the NARX neural network model. Asset Management and Financial Supply, 14(1), 21-48. https://doi.org/10.22108/amf.2025.143461.1940

Zimon, G., Appolloni, A., Tarighi, H., Shahmohammadi, S., & Daneshpou, E. (2021). Earnings Management, Related Party Transactions and Corporate Performance: The Moderating Role of Internal Control. Risks, 9(8), 146. https://doi.org/10.3390/risks9080146