Abbasian, E., Moradopour Oladi, M. & Abbasian, Vahid. (2008).
Determining the effect of macroeconomic variables on total stock
market index. Iranian Economic Eesearch, 36, 135-155.
Abeysekera, I. (2003). Political economy of accounting in intellectual
capital reporting. European Journal of Management and Public Policy,
2(1). 65-97.
Baharmoghadam, M., & Qavarvi, T. (2012). Effect of days and months
of the year, macroeconomic variables such as GDP and inflation on
stock returns. Accounting Advances, 4 (2), 1-26.
Baghoumian, R., Mohammadi, H., & Taheri, M. (2017). Economic
downturn and earnings management. Journal of Management
Accounting, 32, 29-42.
Ball, R., & Brown, P (1968). An empirical evaluation of accounting
income numbers. Journal of Accounting Research, 6 (2), PP.159-17.
Barto, J., & Simko, P. J. (2002). The balance sheet as an earnings
management constraint. The Accounting Review, 77, 1-27.
Bhargava, A. (2014). Firms’ fundamentals, macroeconomic variables
and quarterly stock prices in the U.S. Journal of Econometrics, 183(2),
241-250.
Braam, G., Nandy, M., Weitzel, U., & Lodh, S. (2015). Accrual-based
and real earnings management and political connections. International
Journal of Accounting, 50 (2), 111-141.
Chen, N., Roll, R., & Ross, S. (1986). Economic forces and the stock
market. Journal of Business, 59, 383-403.
Cohen, D., & Zarowin, P. (2008). Economic consequences of real and
accrual-based earnings management activity. Working paper, New
York University.
Cohen, D., & Zarowin, P. (2010). Accrual-based and real earnings
management activities around seasoned equity offerings. Journal of
Accounting and Economics, 50(1), 2-19.
Dai Karimzadeh, S., Sharifiranani, H., & Ghasemian, L. (2013). The
effect of large-scale economic variables on banks' price index. Journal
of Economic Issues, 13 (11 & 12), 65-90.
Dari Sadeh, M., Izadinia, N. & Nargesi, M. (2015). A survey of
earnings based on accruals and actual management of earning in the
periods before and after the approval of Securities Market Act of The
Islamic Republic of Iran. Accounting Knowledge, 21, 57-85.
Dechow, P. M., Sloan, R. G., & Sweeney, A. P. (1995). Detecting
earnings management. Accounting Review, 70 (2), 193–225.
128 Iranian Journal of Finance
Degeorge, F., Patel, J., & Zeckhauser, R. (1999). Earnings management
to exceed threshold. Journal of Business, 72 (1), 1-33.
Erman, E., Okuyan, H. A., & Kadioglu, O. (2008). Real
macroeconomic variables and stock price: test of proxy hypothesis in
Turkey. International Research Conference on Business Strategies,
Istanbul, Turkey,13-15.
Faccio, M., Masulis, R. W., & McConnell, J. J. (2006). Political
connections and corporate bailouts. Journal of Finance, 61 (6), 2597-
2635.
Fadaeinejad, E. & Farahani, R. (2017). The effects of macroeconomic
variables on Tehran Stock Exchange Index. Financial Economics
Quarterly, 39, 1-26.
Gan, C., Lee, M., Youn, H. H., & Zhang, J. (2006). Macroeconomic
variables and stock market interactions: New Zealand evidence.
Investment Management and Financial Innovations Journal, 3(4), 89-
101.
Hafez Nia, M. (2003). An introduction to research methods in human
sciences. Samt Publications. Tehran.
Hope, T. & Hope, J. (1996). Transforming the bottom line. 2nd Ed.
Boston, Harvard Business School Press.
Imani Barandagh, M., & Hashemi, T. (2018). The effect of political
factors on earnings management. Journal of Audit Science, 71, 77-89.
Jones, J. (1991). Earnings management during import relief
investigations. Journal of Accounting Research, 29(2), 193–228.
Mashayekhi, B., Mehrani, S., Mehrani, K., & Karami, Gh. (2005). The
role of discretionary accruals in earnings management of listed
companies in Tehran Stock Exchange. Accounting and Auditing, 12
(4), 61-74.
Mohamadrezae`i, F., Manteghi, Kh., & Abbasi, E. (2016). The effect of
economic recession on real and accrual earnings management. Journal
of Management Accounting, 33, 123-138.
Naderi, E., & Seyf Naraghi, M. (1999). Research methods in human
sciences. Badr Publications, Tehran.
Poitras, M. (2004). The impact of macroeconomic announcements on
stock prices: in search of state dependence. Southern Economic Journal,
70 (3), 549-565.
Rahnama Roudposhti, F., Simbor, F., & Toutian, S. (2005). The effect
of macroeconomic indicators on stock returns of listed companies of
TSE. Journal of Economic Research, 17, 209-236.
Governments’ Economic Performance and Earnings Management Methods: 129
Evidence from Tehran Stock Exchange
Roychowdhury, S. (2006). Earnings management through real activities
manipulation. Journal of Accounting and Economics, 42, 335-370.
Samadi, S., & Bayati, A. (2011). The study of the relationship between
macroeconomic variables and stock returns in Tehran Stock Exchange.
Financial Economics Quarterly, 16, 91-112.
Samuelson, W., & Zeckhauser, R. J. (1988). Status quo bias in decision
making. Journal of Risk & Uncertainty, 1, 7-59.
Seyed Shakri, K., & Factori, A. (2012). Effect of inflation on economic
growth. Financial Economics Quarterly, 18, 139-150.
Sharp, W. F. (1964). Capital asset prices: a theory of market
equilibrium under conditions of risk. The Journal of Finance, 19(3),
425-442.
Shu, Y., Broadstock, D. C., & Xu, B. (2013). The heterogeneous impact
of macroeconomic information on firms’ earnings forecasts. The British
Accounting Review, 45, 311–325.
Stock, J. H., & Watson, M. W. (2002). Forecasting using principal
components from a large number of predictors. Journal of the American
Statistical Association, 97, 1167–1179.
Taqavi, M., & Janani, M. (2000). Cointegration relation among TEPIX
and Some of the Macroeconomic Variables. Journal of Management
Future Research, 12 (1), 77-90.
Zang, A. Y. (2012). Evidence on the trade-off between real activities
manipulation and accrual-based earnings management. The Accounting
Review, 87(2), 675-703.