الف. فارسی
اثفا١ی٘ی، ٗ‌ط٘ؽ، ًٝ‌یٔی‌کفؼ، ض٘یؽـضب، عبٓت ٛ‌یب، هؽـت‌ا٠ٓ ٝ ٛ‌یٌٗٞفا،ٕ ١ب.ٌٖ )1398(. تأثیف
ٗتٞوظ‌ثبقؼٟ‌و٢ب،ٕـٌؽٞٗ‌ـؼاٛتظبـ،وٞؼآٝـی ٝوبغتبـ‌ؼاـایی ٌفًت١بی ٘١تب‌ثف‌ـا١جفؼ
ٗؽیفیت وفٗبیُ٠ؿاـی ثب اوتلبؼٟ اق ٌ‌جی٠وبقی ٛٞٗتًبـٞٓی قٛدیف٣ ٗبـًٞکی ٝ ثیک
ؤىٗ٠ٔفاتجیٗ.ؽیفیت‌ؼاـایی‌ٝ‌تبٗیٗ‌ٚبٓی7، )2(.58-41،
ـایٔی،کفاٛی‌ٝ‌ثفاً،ٙٝیت)1396(.تدکی‌ٝ٠تطٔی‌ْوفٗبیُ٠ؿاـیٗ‌ٝ‌ؽیفیت‌‌اٝـام‌ث٢بؼاـ،تفخ٠٘
ؿالٗفضب‌اوالٗی‌ثیؽُٔی،کفٌبؼ١یجتی‌ٝ‌کفیؽ‌ٙٝـٜ٘١بی‌ـٝؼپٍتی،اٛتٍبـات‌تف،٠ٗت٢فا.ٙ
پٞـضیؽـی،اٗیؽ،ـض٘بٛی،ػٔی‌ٝ‌ؿالٗی،ـضب)1392(.ثفـوی تأثیف ٗؽیفیت ٝاهؼی وٞؼ‌ثف‌ـکتبـ
وفٗبیُ٠ؿاـی.پیٍفکت١بی‌ضىبثؽاـی5، )1(.85-55،
ثولی، ػٔی، ث،ٞٓٞ هبوٖ ٝ ٗ‌ط٘ؽیب،ٙ ٗ‌ط٘ؽ )1390(. ً‌یلیت اعالػبت‌ضىبثؽاـی، وفٗبیُ٠ؿاـی
ثیً اق‌ضؽ‌ٝ‌خفیبٙ ٛوؽ‌آقاؼ.پیٍفکت١بی‌ضىبثؽاـی3، )2(.63-37،
ـض٘بٛی،ػٔی،ؿالٗیُ‌بًی،٠کفؼیٝ‌ٚ پبًیکًٟ،بٗفا‌ٙ)1391(تأثیف اٛؼغبفپؿیفی ٗبٓی ثفٗ‌یکاٙ
وفٗبیُ٠ؿاـی ٝاـقیآکفیٜی.پیٍفکت١بی‌ضىبثؽاـی4، )2(.76-53،
ػجبوی، اثفا١ی،ٖ اغضفی، ضىیٚ ٝ پٞـػٔیػبٛی، ا٠٢ٓ )1395(. ثفـوی تأثیف تّ٘ی٘بت ٗبٓی ثف
اـقیٌ‌فًت١ب ثب‌کفِت١بی‌وفٗبیُ٠ؿاـیًٖٝ ٗ‌بقاؼٝ‌خٟٞ ٛ‌وؽ‌ؼـ ثٞـن‌ت٢فا.ٙ کّٜٔب٠ٗ
212 بررسی اثر تعدیلگری شرکتهای رهبر و جواى در صنعت بر رابطه عولکرد شرکتهای ...
ػ٘ٔی- پمٍ١ٝی‌ؼا‌ًٛوفٗبیُ٠ؿاـی5، )17(.164-147،
ًفؼوتبٛی،ؿالٗفضب‌ٝ‌خؼلفی‌وٞم،ویؽ‌آ.٠ٜٗ)1401(.ػٌٔ٘فؼٌ‌فًت١بی ٘١تبٗ‌ٝ‌ؽیفیت وٞؼ:
تأثیف کٍبـ‌ثبقاـ‌وفٗبی.٠هضبٝت‌ٝ‌تّ٘یُٖیفی‌ؼـ‌ضىبثؽاـی1، )3(.99-71،
ٗفاؼی، ٗ‌ط٘ؽ، هضبت، ضىی،ٚ وٞغٌیب،ٙ ای٘بٙ ٝ ضىیٚ قاؼٟ، و٢فاة. )1399(. تأثیف ـکتبـ
ٌفًت١بی ـهیت ثف ٗؽیفیت وٞؼ ٌفًت١بی پؿیفکت٠ ٌ‌ؽٟ ؼـ ثٞـن‌اٝـام ث٢بؼاـ ت٢فا.ٙ
پم١ً١ٝبی‌ضىبثؽاـیٗ‌بٓی12، )4(.18-1،
ٗیفکالش ؼٞٗزبٓی، ـضٞا،٠ٛ اثفا١یٖ پٞـ اقثفی، ّٗ‌غلی ٝ ٗفاؼی، ٗ‌طٞ٘ؼ. )1398(. تبثیف هبثٔیت
کٜبٝـی اعالػبت‌ثف‌ػٌٔ٘فؼٌ‌فًتٛ:وًٗیبٛدی ُفی هبثٔیت ٗؽیفیت کفآیٜؽ ًىتً‌ٝ‌بـ‌ٝ
هبثٔیت یٌپبـزِی قٛدیفٟ تبٗی.ٚتٞوؼ٠تٌٜٞٓٞلیِٜ‌ؼتی17، )35(.62-49،
ب. اوگلیسی
Abbasi, I., Akhzari, Hossein. & Pouralikhani, E. (2015). Investigating the
impact of financial decisions on the value of companies with low
investment opportunities and excess cash in Tehran Stock Exchange.
Investment Knowledge Scientific-Research Quarterly, 5 (17), 147-164. (In
Persian)
Adhikari, B. K. & Agrawal, A. (2018). Peer Influence on Payout Policies.
Journal of Corporate Finance, 48, 615-637.
Aivazian, V. A., Ge, Y. & Qiu, J. (2005). Debt maturity structure and firm
investment. Financial Management, 34(4), 107–119.
Bertrand, J. (1883). Théorie mathématique de la Richesse sociale. Journal des
Savants, 67(1883), 499–508.
Bird, A., Edwards, A. & Ruchti, T. G. (2018). Taxes and Peer Effects. The
Accounting Review, 93(5), 97–117.
Bui, D. G., Chen, Y., Lin, C. Y. & Lin, T. C. (2019). R&D expenditure as a
response to peer influence. SSRN Electronic Journal. 25, 31-52.
Bustamante, M. C. & Frésard, L. (2020). Does Firm Investment Respond to
Peers’ Investment?. Management Science, 67 (8) 36-54.
Cantor, R. (1990). Effects of leverage on corporate investment and hiring
decisions. Federal Reserve Bank of New York Quarterly Review, 15(2), 31–
41.
Chen, S. & Ma, H. (2017). Peer Effects in Decision-Making: Evidence from
Corporate Investment. China Journal of Accounting Research, 10(2), 167–
188.
Cho, H., Choi, A. & Jung, T. (2023). Peer effects in investment: Evidence from
211 هجله پیشرفتهای حسابداری، دوره پانسدهن، شواره دوم، پاییس و زهستاى 2041
early-tenure CEOs. European Accounting Review, 23, 1-47.
Du, Q. & Shen, R. (2018). Peer Performance and Earnings Management.
Journal of Banking & Finance, 89 (1), 125-137.
Duong, H. K., Ngo, A .D. & McGown, C.B. (2015). Industry Peer Effect and
the Maturity Structure of Corporate Debt. Managerial Fainance, 41 (17),
714-733.
Ebrahimi, M., Vakilifard, H., Talebnia, G. H. & Nikumram, H. (2018). The
average effect of stock returns, expected growth, profitability and asset
structure of peer companies on investment management strategy using
Markovian chain Monte Carlo simulation and Bayes hierarchy. Asset
Management and Financing, 7(2), 41-58. (In Persian).
Foucault, T. & Fresard, L. (2014). Learning from Peers’ Stock Prices and
Corporate Investment. Journal of Financial Economics, 111(3), 554–577.
Frésard, L., & Valta, P. (2016). How does Corporate Investment Respond to
Increased Entry Threat?. The Review of Corporate Finance Studies, 5(1),
1–35.
Gyimah, D., Machokoto, M., Sikochi, F., & Siko, A. (2020). Peer influence on
trade credit. Journal of Corporate Finance, 64, 101685.
Grennan, J. (2019). Dividend Payments as a Response to Peer Influence.
Journal of Financial Economics, 131(3), 549–570.
Harford, J., Mikkelson, W. & Partch, M. M. (2003). The effect of cash reserves
on corporate investment and performance in industry downturns.
(Unpublished Working Paper).
Im, H. J., Oliver, B. R., & Park, Y. J. (2020). Policy Uncertainty and Peer
Effects: Evidence from Corporate Investment in China. International
Review of Financial Analysis, 77, 1-19.
Kurdestani, G. H., & Jafari Souk, S. A. (1401). Peer Firm Performance and
Earnings Management: The Impact of Capital Market Pressure. Judgment
and Decision Making in Accounting, 1(3), 71-99. (In Persian).
Leary, M.T., & Roberts, M.R. (2014). Do Peer Firms Affect Corporate
Financial Policy?. The Journal of Finance, 69 (1), 139–178.
Lee, M. H., & Hwang, I. J. (2003). Determinants of corporate R&D investment:
An empirical study comparing Korea's ITS industry with its non-IT
industry. ETRI Journal, 25(4), 258–265.
Lee, C., Chen, C., & Lee, C. (2020). The impact of peer effects and economic
policy-related uncertainty on U.S. life insurers' investment decisions.
Geneva Papers on Risk and Insurance—Issues and Practice, 46, 22-52.
Lieberman, M. B., & Asaba, S. (2006). Why do Firms Imitate Each Other?.
211 بررسی اثر تعدیلگری شرکتهای رهبر و جواى در صنعت بر رابطه عولکرد شرکتهای ...
Academy of Management Review, 31, 366-385.
Manski, C.F. (1993). Identification of endogenous social effects: the reflection
problem. The Review of Economic Studies, 60 (3), 531–542.
Machokoto, M., Gyimah, D., & Ntim, C. G. (2021). Do peer firms influence
innovation?. The British Accounting Review, 52 (2), 613–644.
Mirfalah Demochali, R., Ebrahimpour Azbari, M., & Moradi, M. (2018). The
impact of information technology capability on firm performance: the
mediating role of business process management capability and supply chain
integration capability. Industrial Technology Development, 17(35), 49-62.
(In Persian).
Moradi, M., Qadat, H., Sukhkian, I., & Hosseinzadeh, S. (2019). The effect of
competitor companies' behavior on profit management of companies listed
in Tehran Stock Exchange. Financial Accounting Research, 12 (4), 1-18.
(In Persian).
Peng, Z., Lian, Y., & Forson, J. A. (2020, Forthcoming). Peer Effects in R&D
Investment Policy: Evidence from China. International Journal of Finance
& Economics. 26 (3), 4516- 4533.
Poorheydari, O., Rahmani, A., & Gholami, R. (2012). Investigating the impact
of real profit management on investment behavior. Accounting Advances,
5(1), 55-85. (In Persian)
Rahmani, A., Gholami Gakieh, F., & Pakizeh, K. (2012) The effect of financial
flexibility on the amount of investment and value creation. Accounting
Advances, 4(2), 53-76. (In Persian)
Riley, F., & Brown, K. (2016). Investment analysis and management of
securities, translated by Gholamreza Eslami Bidgoli, Farshad Hibti and
Fereydoun Rahnamai Roudpashti, Termeh Publishing House, Tehran. (In
Persian)
Roberts, P. W. (1999). Product innovation, productemarket competition and
persisten profitability in the US pharmaceutical industry. Strategic
Management Journal, 20, 655-670.
Rashid, A., & Farah Said, A. (2021). Peer Effects on Investment Decisions: Do
Industry Leaders and Young Firms Behave Differently?. Global Business
Review, 25, 1-21.
Thaghafi, A., Bolo, Q., & Mohammadian, M. (2010). Quality of accounting
information, overinvestment and free cash flow. Accounting Advances,
3(2), 37-63. (In Persian)
Servaes, H., & Tamayo, A. (2013). How do industry peers respond to control
threats?. Management Science, 60(2), 380–399.
210 هجله پیشرفتهای حسابداری، دوره پانسدهن، شواره دوم، پاییس و زهستاى 2041
Stigler, G. J. (1968). Price and Non-Price Competition. Journal of Political
Economy, 76(1), 149–154.
Tang, P., Fu, S., & Yang, S. (2019). Do Peer Firms Effect Corporate Social
Performance?. Journal of Cleaner Production, 239, 118-136.
Yang, S., Ye, H., & Zhu, Q. (2017). Do Peer Firms Affect firm Corporate
Social Responsibility?. Journal of Cleaner Production, 9(11), 19-67.
Zhong, T., & Zhang, T. (2018). Peer Effects in Capital Structure Decision of
Chinese Firms-Empirical Investigation Based on Chinese a-Share Listed
Firms. Nankai Business Review International, 9(3), 289–315.
