مقایسه توانایی الگوریتم یادگیری ماشین آدابوست در تبیین نابهنجاری اقلام تعهدی با استفاده از مدل‌های آربیتراژ، قیمت‌گذاری دارایی‌های سرمایه‌ای و پنج عاملی فاما و فرنچ

Ali, A., Chen, X., Yao, T., & Yu, T. (2008). Do mutual funds profit from the accrual’s anomaly? Journal of Accounting Research, 46(1), 1–26

Arabzadeh, M., Foroghi., & D., Amiri, H. (2018). Explaining accrual anomaly using multi-factor pricing model in tehran stock exchange. Financial Research Journal, 20(3), 305-326 (in Persian).

Banz, R.W. (1981). The relationship between return and market value of common stocks, Journal of Financial Economics, 9(1), 3-18 (in Persian).

Bozorg Asl, M., & Mosajed Mousavi, M. (2018). Compare the explanatory power of predictive models of returns in Tehran Stock Exchange. Financial Accounting Knowledge, 4(4), 45-64.

Chichernea, D., Holder, A., & Petkevich, A. (2015). Does return dispersion explain the accrual and investment anomalies. Journal of Accounting and Economics. 60(1), 1-16.

Chan, K., Chan, L. K. C., Jegadeesh, N., Lakonishok, J. (2006). Earnings quality and stock returns. Journal of Business, 79(3), 1041–1082.

Chen, Y., & Jiang. X. (2019). Book-to-market decomposition and the accrual anomaly. Annual Meeting and Conference on Teaching and Learning in Accounting. Available at SSRN: https://ssrn.com/abstract=1732380 or http://dx.doi.org/10.2139/ssrn.1732380

Dang, H. N., & Tran, D. M. (2019). Relationship between accrual anomaly and stock return: The case of Vietnam. Journal of Asian Finance, Economics and Business, 6 (4), 19-26.

Fama, E., & French, k. (2008). Dissecting anomalies. Journal of Finance, 63(4), 1653-1678.

Fama, E. F., & French, K. R. (2017). International tests of a five-factor asset pricing model. Journal of financial Economics, 123(3), 441-463.

Fama, E. F., & French, K. R. (1992). The cross-section of expected stock returns, Journal of Finance, 47(2), 427 – 465.

Fairfield, P. M., Whisenant, J. S., & Yohn, T. L. (2003). Accrued earnings and growth: Implications for future profitability and market mispricing. Accounting Review, 78(1), 353-371.‏

Fister, I., Fister Jr, I., Yang, X. S., & Brest, J. (2013). A comprehensive review of firefly algorithms. Swarm and Evolutionary Computation, 13(1), 34-46.‏

Fukuta, Y., & Yamane, A. (2015). Value premium and implied equity duration in the Japanese stock market. Journal of International Financial Markets, Institutions and Money, 39(C), 102-121.

Foroughunjad, H., Pourian, R., & Manouchehr M. (2017). Investigating the relationship between risk and return: Comparing the traditional capital asset pricing model with the consumption-based capital asset pricing model. Stock Exchange Quarterly, 6(12), 51-73 (in Persian).

Foroughi, D., Amiri, H., & Narges H. (2015). The effect of intangible returns of previous periods on the relationship between accruals and future stock returns. Accounting Knowledge, 3(9), 122-101 (in Persian).

Foroghi, D., & Rahrovi, A. (2016). Market anomalies and abnormal returns. Journal of Accounting Advances, 8(1), 127-158 (in Persian).

Hashemi, S. A., Hamidian, N., & Khadijeh, E. (2013). Investigating the anomaly of accruals by considering the risk of financial insolvency in companies listed on the Tehran Stock Exchange. Financial Accounting Quarterly, 5(19), 1-20 (in Persian).

Hashemi, S. A, Ruh Elahi, V., & Kiani, G. H. (2014). Investigating behavioral perspectives and rational expectations in explaining the accrual anomaly. Financial Accounting Research, 6(4), 37-54 (in Persian).

Hirshleifer, D., Hou, K., & Teoh, S. (2012). The accrual anomaly: Risk or mispricing? Management Science, 58(2), 320–335.

Kraft, A., Leone, A., & Wasley, C. (2006). An analysis of the theories and explanations offered for the mispricing of accruals and accrual components. Journal of Accounting Research, 44(2), 297–339.

Khani, A., & Azarpour, E. (2017). Explaining of the accrual anomaly and investment anomaly by return dispersion, Journal of Accounting Advances, 9(1), 31-66 (in Persian).

Khani, A., & Salehi Valashani, N. (2011). Explain market anomalies and views on accruals. Accounting and Financial Management, 3(10), 147-169 (in Persian).

Li, D., & Zhang, L. (2010). Does Q-theory with investment frictions explain anomalies in the cross section of returns? Journal of Financial Economics, 98(2), 297–314.

Li, X., & Sullivan, R. (2011). The limits to arbitrage revisited: The accrual and asset growth anomalies. Financial Analysts Journal, 67(4), 50–66.

Mashruwala, C., S. R., & Shevlin, T. (2006). Why is the accrual anomaly not arbitraged away? The role of idiosyncratic risk and transactions costs. Journal of Accounting and Economics, 42(1-2), 3-33.

Mohseni Demneh, G. (2014). Arbitrage pricing theory test and its comparison with the capital asset pricing model in Tehran Stock Exchange. Economic Research Journal, 5, 71-93 (in Persian).

Ohlson, J. A. (2015). Risk versus anomaly; a new methodology applied to accruals. Accounting Review, 90(5), 2057-2077.

Park, S. H., Han, I., Lee, J., & Kim, B. (2018). Information asymmetry and the accrual anomaly. Asia‐Pacific Journal of Financial Studies, 47(4), 571-597.‏

Panastasopoulos, G. (2017). Accrual’s anomaly and corporate financing activities. Finance Research Letters, 20(1), 125–129.

Panastasopoulos, G. (2020). Percent accruals and the accrual anomaly: evidence from the UK. Accounting Forum, 44(3), 287-310.

Porkavosh, T., Mehrabanpour, M., Alavinasab, S., & Abbasian, E. (2020). The role of financial inflexibility in explaining accrual anomaly. Financial Accounting Research, 12(2), 23-46 (in Persian).

Poya, E., Moienodin, M., & Nayebzadeh, S. (2014). Examining the relationship between accruals and financing using equity issuance and debt instruments case study: Listed Companies on Tehran Stock Exchange. Financial Management Strategy, 2(1), 125-140 (in Persian).

Resutek, R. J. (2010). Intangible returns, rccruals,and return reversal: A multiperiod  examination of the accrual anomaly. Accounting Review, 85(4),1347-1374.

Ross, S. A. (1976). The arbitrage pricing theory of capital asset pricing. Journal of Economic Theory, 13(2), 341–360.

Sajadi, H., Farazmand, H., & Badpa, B. (2011). Application of the arbitrage pricing theory using macroeconomic variables in the Tehran Stock Market Exchange. Journal of Economic Research (Tahghighat- E- Eghtesadi), 46(1), 45-66 (in Persian).

Salehi, A., Hezbi, H., & Salehi, B. (2015). Five-factor Fama and French model: a new model for measurement of expected return. Journal Of Accounting and Social Interests, 4(4), 109-120 (in Persian).

Sloan, R. (1996). Do stock prices fully reflect information in accruals and cash flows about future earnings? Accounting Review, 71(3), 289 – 315.

Talaneh, A., & Ghasemi, A. (2011), Experimental Test and Comparison of Capital Asset Pricing Model and Arbitrage Pricing Theory in Tehran Stock Exchange. Journal of the Stock Exchange, 4 (14), 5-28 (in Persian).

Tehrani, R., Heyrani, M., & Mansuri, S. (2019). A comparison between Fama and French five-factor model and artificial neural networks in predicting the stock price. Financial Engineering and Securities Management, 10(39), 278-294 (in Persian).

Wang, M. C., & Ding, Y. J. (2021). Does the quarterly accrual anomaly exist in Taiwan's stock market? Evidence from Manager's earnings management. Managerial and Decision Economics, 42(3), 688-701.

Wu, J., Zhang, L., & Zhang, X. (2009). The Q-theory approach to understanding the accrual anomaly. Journal of Accounting Research, 48(1), 177–223.

Wu, J. G., & Zhang, L. (2010). Does risk explain anomalies? evidence from expected return estimates. National Bureau of Economic Research.‏ Working Paper.

Xie, H. (2001). The mispricing of abnormal accruals. Accounting Review, 76(3), 357–373.

Zach, T. (2003). Inside the Accrual Anomaly. The Dissertation for the Degree of Doctor of Philosophy, University of Rochester, New York.