نقش محدودیت تامین مالی و عدم اطمینان محیطی در محدودسازی ارتباط بین متنوع سازی عملیاتی و ضعف کنترل‌های داخلی

انواری رستمی، علی‌اصغر و کیانی، آیدین (1394). بررسی نقش عدم اطمینان محیطی در رفتار هزینه‌ها؛ شواهدی از شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران. پیشرفت‌های حسابداری، 7 (2)، 33-57.

ساعدی، رحمان و دستگیر، محسن (1396). تأثیر ضعف کنترل‌های داخلی و شکاف سهامداران کنترلی بر کارایی سرمایه‌گذاری شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران. پژوهش‌های حسابداری مالی، 9 (4)، 17-38.

سرلک، نرگس؛ فرجی، امید؛ ایزدپور، مصطفی و جودکی چگنی، زهرا (1397). بیش‌اعتمادی مدیران و نگهداشت وجه نقد با تأکید بر نقش تعدیل‌کنندۀ کیفیت حسابرسی. فصلنامه بررسی‌های حسابداری و حسابرسی، 25(2)، 199-214.

سجادی، سید حسین؛ نیک کار، جواد و حاجی‌زاده، سعید (1397). بررسی جنبه‌های گوناگون فرایند رشد شرکت در دوره‌های متفاوت تنوع‌بخشی محصول. پیشرفت‌های حسابداری، 10(1)، 95-121.

واعظ، سید علی و رشیدی، محسن (1393). تأثیر ساختار مالکیتی بر ارتباط بین محافظه‌کاری حسابداری و کارایی سرمایه‌گذاری. پیشرفت‌های حسابداری، 6 (2)، 167-195.

Aggarwal, R. K., & Samwick, A. A. (2003). Why do managers diversify their firms? Agency reconsidered. The Journal of Finance, 58, 71–118.

Alti, Aydogan (2003). How sensitive is investment to cash flow when financing is frictionless? Journal of Finance, 58, 707-722.

Amihud, Y., & Lev, B. (1981). Risk reduction as a managerial motive for conglomerate mergers. The Bell Journal of Economics, 12, 605–617.

Anvari Rostami, A., & Kiani, A. (2016). Investigating the role of demand uncertainty in cost behavior; Evidences from Tehran Stock Exchange firms. Journal of Accounting Advances, 7(2), 33-57. (in Persian)

Aoki, M. (2010). Corporations in evolving diversity, cognition, governance, and institutions. Oxford: Oxford University Press.

Armstrong, C., J. Core, D. Taylor, & Verrecchia, R. (2011). When does information asymmetry affect the cost of capital? Journal of Accounting Research 49 (1), 1-40.

Balsam, S., Jiang, W. & Lu, B. (2014). Equity incentives and internal control weaknesses. Contemporary Accounting Research, 31, 178-201.

Bertrand, M., & Mullainathan, S. (2001). Are CEOs rewarded for luck? The ones without principals are. The Quarterly Journal of Economics, 116, 901–932.

Best, R. W., Hodges, C. W. & Lin, B. X. (2004). Does information asymmetry explain the diversification discount? Journal of Financial Research, 27, 235–249.

Burns, N., Kedia, S. & Lipson, M. (2010). Institutional ownership and monitoring: Evidence from financial misreporting. Journal of Corporate Finance, 16, 443–455.

Bushee, B. J. (1998). Investors on myopic R&D. The Accounting Review, 73, 305–333.

Bushee, B. J. (2001). Do institutional investors prefer near-term earnings over long-run value? Contemporary Accounting Research, 18, 207–246.

Bushman, R., Chen, Q., Engel, E. & Smith, A. (2004). Financial accounting information, organizational complexity and corporate governance systems. Journal of Accounting and Economics, 37, 167–201.

Campa, J. M., & Kedia, S. (2002). Explaining the diversification discount. Journal of Finance, 57, 1731–1762.

Chen, G. & Keung, E. C. (2018). Corporate diversification, institutional investors and internal control quality. Journal of Accounting and Finance, 58, 751-786.

Chen, C. J., & Yu, J. (2012). Managerial ownership, diversification, and firm performance: Evidence from an emerging market. International Business Review, 21, 518–534.

Dichev, I. D., & Tang, V. W. (2009). Earnings volatility and earnings predictability. Journal of Accounting and Economics, 47 (1), 160-181.

Easley, D., & O’Hara, M. (2004). Information and the cost of capital. Journal of Finance, 59 (4), 1553-1583.

Hambrick, D. C., & Crozier, L. M. (1985). Stumblers and stars in the management of rapid growth. Journal of Business Venturing, 1 (1), 31–45.

He, X. I. (2009). Corporate diversification and firm value: Evidence from post-1997 data. International Review of Finance, 9, 359–385.

Hoechle, D., Schmid, M., Walter, I., & Yermack, D. (2012). How much of the diversification discount can be explained by poor corporate governance? Journal of Financial Economics, 103, 41–60.

Hribar, P., & Yang, H. (2016). CEO overconfidence and management forecasting. ContemporaryAccounting Research, 33 (1), 204–27.

Hsu C., Novoselov, E., & Wang, R. (2017). Does accounting conservatism mitigate the shortcomings of CEO overconfidence? The Accounting Review, 92 (6), 77-101.

Huchzermeier, A., & Loch, C. H. (2001). Project management under risk: Using the real options approach to evaluate flexibility in R&D. Management Science, 47 (1), 85–101.

Jensen, M. (1986). Agency costs of free cash flow, corporate finance and takeovers. American Economic Review, 76, 323–329.

Jensen, M. C., & Murphy, K. J. (1990). Performance pay and top-management incentives. The Journal of Political Economy, 98, 225–264.

Kaplan, S. N., & Zingales, L. (1997). Do investment–cash flow sensitivities provide useful measures of financing constraints? Quarterly Journal of Economics 112 (1), 169–215.

Kothari, S. P., Laguerre, T. E., & Leone, A. J. (2002). Capitalization versus expensing: Evidence on the uncertainty of future earnings from capital expenditures versus R & D outlays. Review of Accounting Studies, 7 (4), 355-382.

Koussis, N., Martzoukos, S. H. & Trigeorgis, L. (2007). Real R&D options with time-to-learn and learning-by-doing. Annals of Operations Research, 151 (1), 29–55.

Liu, C., Lin, B., & Shu, W. (2017). Employee quality, monitoring environment and internal control. China Journal of Accounting Research, 10 (1), 51-70.

Modigiliani, F., & Miller, M. H. (1958). The cost of capital corporate finance & theory of investment. American Economic Review, 49(4), 655-669.

Myers, S. C., & Majluf, N. S. (1984). Corporate financing and investment decisions when firms have information that investors do not have. Journal of Financial Economics, 13 (2), 187–221.

Palepu, K. (1985). Diversification strategy, profit performance and the entropy measure. Strategic Management Journal, 6, 239–255.

Panayiotis, C. A., Doukas, J. A., Koursaros, D. & Loca, C. (2019). Valuation effects of overconfident CEOs on corporate diversification and refocusing decisions. Journal of Banking & Finance, 100, 182-204.

Patel, K., Pereira, R. A. & Zavodov, K. V. (2009). Mean-reversion in REITs discount to NAV & risk premium. Journal of Real Estate Finance and Economics, 39 (3), 229–47.

Perez, G., & Hemmen, S. (2010). Debt, diversification and earnings management. Journal of Accounting and Public Policy, 29, 138–159.

Rajan, R., Servaes, H., & Zingales. L. 2000. The cost of diversity: The diversification discount and inefficient investment. The Journal of Finance 55 (1), 35–80.

Saedi, R., & Dastger, M. (2018). The effect of internal control weakness and controlling shareholders' wedge on investment efficiency of companies listed on Tehran Stock Exchange. Journal of Financial Accounting Research, 9(4), 17-38. (in Persian)

Sajadi, H., Nickar, J. & Hajizaddeh, S. (2018). A study of different aspects of the company's growth in different periods of product diversification. Journal of Accounting Advances, 10(1), 95-121. (in Persian)

Sarlak, N., Faraji, O., Ezadpour, M. & Joudaki Chegeni, Z. (2018). CEO over-confidence and corporate cash holdings: Emphasizing the moderating role of audit quality. Accounting and Auditing Review, 25(2), 199-214. (in Persian)

Scharfstein, D. & Stein, J. (2000). The dark side of internal capital markets: divisional rent seeking and inefficient investment. Journal of Finance, 55, 2537–2567.

Schmid, M. M., & Walter, I. (2009). Do financial conglomerates create or destroy economic value? Journal of Financial Intermediation, 18, 193-216.

Shleifer, A., & Vishny, R. W. (1989). Management entrenchment: The case of manager specific investments. Journal of Financial Economics, 25, 123-139.

Shleifer, A. & Vishny, R. W. (1997). A survey of corporate governance. The Journal of Finance, 52, 737–783.

Shyti, A. (2013). Overconfidence and Entrepreneurial Choice under Ambiguity. Academy of Management Proceedings.

Tan, K. J. K. (2017) Why do overconfident REIT CEOs issue more debt? Mechanisms and value implications. Abacus, 53, 319–348.

Tong, Z. (2008). Firm diversification and the value of corporate cash holdings. Journal of Corporate Finance, 17 (3), 741- 758.

Tang, A. P., & Xu, L. (2010). Institutional ownership and internal control material weakness. Quarterly Journal of Finance and Accounting, 49, 93–117.

Vaez, S., & Rashidi Baghi, M. (2015). The relationship between accounting conservatism and efficient investment. Journal of Accounting Advances, 6(2), 167-195. (in Persian)

Walther, B. R. (1997). Investor sophistication and market earnings expectations. Journal of Accounting Research, 35, 157–179.

Xu X., Wang, X., & Tianxi, N. (2013). Accounting conservatism, ultimate ownership and investment efficiency. China Finance Review International, 2 (1), 53-77

Zhang, G. (2000). Accounting information, capital investment decisions, and equity valuation: Theory and empirical implications. Journal of Accounting Research, 38 (2), 271–295.

Zhang, Y., Zhou, J. & Zhou, N. (2007). Audit committee quality, auditor independence, and internal control weaknesses, Journal of Accounting and Public Policy, 26, 300–327.