حساس یگانه، یحیی (1385). "حاکمیت شرکتی در ایران"، مجله حسابرس، شماره 32، بهار 85، صص 39-32.##صفر زاده، محمد حسین؛ مهرانی، کاوه (1390). "تبیین رابطه حاکمیت شرکتی وکیفیت سود با رویکرد بومی". مجله دانش حسابداری، سال دوم، شماره7، زمستان 1390، صص 69- 98.##قربانی، س.، عدیلی، م (1391). "نگهداشت وجه نقد، ارزش شرکت و عدم تقارن اطلاعاتی"، مجله دانش حسابداری، 8، 131- 149.##کردستانی، دکتر غلامرضا و قاسمی خیرآبادی، سهیلا (1391). "تأثیر محافظهکاری و کیفیت افشاء بر هزینه سرمایه سهام عادی". پژوهشهای کاربردی در گزارشگری مالی، سال اول، شماره یک، پاییز و زمستان 1391، صص 106- 75. ##مهدوی غلامحسین؛ حسینی، سید مجتبی و رئیسی، زهره (1392). "تأثیر ویژگیهای حاکمیت شرکتی و برکیفیت سود پیشبینی شده به وسیله مدیریت". فصلنامه علمی پژوهشی حسابداری مدیریت، سال ششم، شماره 16، بهار، صص 43- 60.##
Baliga, B., Moyer, R., Ramesh, P., (1996). "CEO duality and firm performance: What's the fuss?". Strategic Management Journal, 17, pp 41-53.##Beasley, M.S. (1996). "An empirical Analysis of the relation between the board of director composition and financial statement fraud", The Accounting Review, vol.71, pp 433-465.##Chen, i. wang.b.(2013)."Corporate Governance and Cash Holdings: Empirical Evidence from an Emerging Market". working paper##Clarkson, G., Jacobsen, T. E., Batcheller, A. L. (2007). "Information asymmetry and information sharing". Government Information Quarterly .Volume 24, Issue 4, , Pages 827-839.##Dalton,C.M.&Dalton, D.r(2005), "Board of Directors: Utiliti Empirical Evidence in Developing Practical Prescriptions", British Journal of Management, Vol.16,pp. 91-97.##DeakinS. And Konzelmann, S.J.(2004). "Learning from Enron". Corporate Governance, 12: pp 134-142.##Drobetz, W. Gruninger,M.C.,(2007). "Corporate Cash Holding: Evidence from Switzerland". Swiss Society for Financial Market Research. 72, pp 114-155.##Drobetz .W., Grüninger.M.C. Grüninger, Simone Hirschvogl, (2010). "Information asymmetry and the value of cash". Journal of Banking & Finance.##Drobetz, W., Gruninger, M. & Hirschvogl, S. (2010). "Information Asymmetry and the Value of Cash". Journal of Banking & Finance, 34, 2168 -2184.##Easley, d., and m. Ohara.(2004). "Information and the cost of capital". Journal of Finance. 59: pp 1553- 1583.##Ebrahim, A.M.(2004). "The Effectiveness of Corporate Governance, Institutional Ownership, and Audit Quality as Monitoring Devices of Earnings Management", Ph.D Dissertation, The state university of New Jersey.##Fama, E. F. and M.c. Jensen.(1983). "The Separation of ownership and control". The Journal of Law and Economics, vol.26, pp 301-325.##Ferreira, M. A. & Vilela, A. (2004). "Why Do Firms Hold Cash? Evidence from EMU Countries". European Financial Management, 10(2), pp 295–319.##Francis, J. R., LaFond, P., Olsson, M. & Schipper, K. (2005). "The Market Pricing of Accruals Quality". Journal of Accounting and Economics, 39, pp 295–327.##Godfred A, Bokpin(2013). "Corporate disclosure, transparency and firms cash holdings: evidence from the emerging capital market of Ghana". Journal of Economics and international Finance, vo. 5(4),pp 106-113, july 2013.##Gujarati, D.N. (2009). "Basic Econometrics". 5th edition. New York: Mc Graw-Hill.##Guney, Y., Ozkan, A., Ozkan, N,)2009(. "International evidence on the non-linear impact of leverage on corporate cash holdings". Journal of Multinational Financial Management, Vol. 17, No. 1,##Huson, M.R., Parrino, r. , & Starks, L. T. (2001). "Internal Monitoring Mechanisms and CEO Turnover: a Long – Term Perspective". The Journal of Finance . 56(6), pp 2265- 2297.##Jan i, E., Hoesli, M. & Bender, A. w. d. (2004). "Corporate Cash Holdings and Agency Conflicts". available at www.ssrn.com,id=563863.##Kanagaretnam, K., Lobo, G. J., and Whalen, D. J. (2007). "Does Good Corporate Governance Reduce Information Asymmetry Around Quarterly Earnings Announcements?", Journal of Accounting and Public Policy, 26(4), pp 497-522.##Kuan T., Li C., Chu S., (2011). "Cash holdings and corporate governance in family-controlled firms". Journal of Business Research, 64, pp 757-764.##Kusnadi, Y., (2011). "Do corporate governance mechanisms matter for cash holdings and firm value?". Pacific-Basin Finance Journal, 19, pp 554-570.##Kusnadi, Y., (2004). "Corporate Governance Mechanisms and Corporate Cash Holdings". Working Paper.##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، pp 187 -221.##Opler, T., Pinkowitz, L., Stulz, R., Williamson, R., (1999). "The determinants and implications of corporate cash holdings". Journal of Financial Economics, 52, pp 3-46.##Patel, S., Balic, A., Bwakira, L., (2002). "Measuring transparency and disclosure at firm-level in emerging markets". Emerging Markets Review, 3, pp 325-337.##Tang K, Cangyun W, (2011). "Corporate Governance and firm Lliquidity: Evidence from the Chinise Stock Market". Journal Emerging Markets Finance and Trade. Vol 47. pp 47-60.##Titman, S. H. & Wessels, R. (1988). "The Determinants of Capital Structure Choice". Journal of Finance. 43(1).##Tsui, J., Jaggi, B., Gul, F., (2001). "CEO domination, growth opportunities, and their impact on audit fees". Journal of Accounting, Auditing and Finance, 16, pp 189-208.##Ying Wai .W., Zhu.Y., (2013). "The Effect of Corporate governance on Cash Holdings". Evidence from Hong Kong.##