تأثیر تجربه، تخصص و مالکیت مدیرعامل بر کارایی سرمایه گذاری نیروی کار

Aflatooni, A., khazaei, M. (2016). Investigating the Effect of Accruals Quality and Disclosure Quality on Labor Investment Inefficiency. Accounting and Auditing Review, 23(3), 269-288. doi: 10.22059/ACCTGREV.2016.59776 [In Persian]

Afsay, A. (2024). The Effect of Financial Expertise and Experience of the Audit Committee Chair on Auditor Selection, Audit Fees and Audit Quality. Empirical Studies in Financial Accounting, 21(81). doi: 10.22054/qjma.2024.78707.2549 [In Persian]

Amri-Asrami, M., Jalali, F., Kazemi, F. (2023). The Effect of CEO's Power and Financial Knowledge on the Relation between Enterprise Risk and the Firm’s Performance. Judgment and Decision Making in Accounting and Auditing, 7,67-86. doi: 10.30495/jdaa.2023.705527 [In Persian]

Arabshahi, M., Kabiri, A., Behboodi, O. (2022). The Impact of Top Managers’ Knowledge Value on Knowledge Sharing Practices on Open Innovation and Organizational Performance. Scientific Journal of Strategic Management of Organizational Knowledge, 5(1), 165-191. DOR: 20.1001.1.26454262.1401.5.1.6.0 [In Persian]

Arab, R., Gholamrezapoor, M., Amirnia, N., Kazemi, S. P. (2021). CEO Power, Family Ownership and Audit Fees: Analysis of Alignment and Entrenchment Theories. Empirical Studies in Financial Accounting, 18(70), 167-193. doi: https://doi.org/10.22054/qjma.2021.52432.2154 [In Persian]

Barkema, H. G., Shvyrkov, O. (2007). Does top management team diversity promote or hamper foreign expansion? Strategic Management Journal 28 (7): 663-680.  

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Ben-Nasr, H., Alshwer, A.A. (2016). Does stock price informativeness affect labor investment efficiency? Finance. 38, 249–271. https://doi.org/10.1016/j.jcorpfin.2016.01.012

Bonabi Ghadim, R., Majidi, H. (2022). The Effect of Narcissism and CEO Power on the Investment Efficiency and Consistent Earnings Growth. Financial Management Strategy, 10(3), 203-224. doi:  10.22051/JFM.2020.30811.2354 [In Persian]

Cannella, A., Park, J., Lee, H. (2008). Top management team functional background diversity and firm performance: Examining the roles of team member colocation and environmental uncertainty. Academy of Management Journal. 51 (4): 768-784. https://doi.org/10.5465/AMJ.2008.33665310

Cao, Z., Rees, W., Zhang, Z. (2019). The effect of real earnings smoothing on corporate labour investment. The British Accounting Review, 101178.‏ https://doi.org/10.1016/j.bar.2023.101178

Dearborn, D., Simon, H. A. (1958). Selective perception: A note on the departmental identifications of executives. Sociometry, 21 (2): 140-144. https://doi.org/10.2307/2785898

Ebrahimi, A., Solgi, M., Vojoudi., Nobakht, A., Mosavi, M. (2022). managements overconfidence and efficiency of investment decisions. Budget and Finance Strategic Research, 3(3), 135-167. DOR: 20.1001.1.27171809.1401.3.3.5.2 [In Persian]

Fattahi, Y., Daryaei, A. A., Moradi, F. (2023). Cash flow volatility and labor investment efficiency in TSE. Budget and Finance Strategic Research, 4(4), 11-34. DOR: 20.1001.1.27171809.1402.4.4.1.7 [In Persian]

Filsaraei, M., Arian Tabar, A., radman, Z. (2021). The Moderating Role of Financial Constraints and Corporate Governance on the Relationship between CEO Managerial Ability and the Marginal Value of Cash. Budget and Finance Strategic Research, 2(3), 183-217. DOR: 20.1001.1.27171809.1400.2.3.6.6 [In Persian]

Habib, A., Ranasinghe, D. (2022). Labor investment efficiency and credit ratings. Finance Res. Lett. 4 (8), 102-124, https://doi.org/10.1016/j.frl.2022.102924

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Hejazi, R., Kalhornia, H., Dadashi, I., Firooznia, A. (2018). Investigating the effect of stock price informativeness on labor investment efficiency. aapc 2018; 3 (5):209-232. doi: 10.29252/aapc.3.5.209 [In Persian]

Ghaly, M., Dang, V.A., Stathopoulos, K. (2020). Institutional investors’ horizons and corporate employment decisions. Finance. 64 101634. https://doi.org/10.1016/j.jcorpfin.2020.101634

Jung, B., Lee, W. J., Weber, D. P. (2014). Financial reporting quality and labor investment efficiency. Contemporary Accounting Research, 31(4), 1047-1076. https://doi.org/10.1111/1911-3846.12053 ‏

Karami, G., Mehrani, S., Boshrouyeh, S. B., Ezadpour, M., Mohebbi, M., Samavat, M. (2024). Political connections and labor investment efficiency. International Review of Economics & Finance, 89, 568-580.‏ https://doi.org/10.1016/j.iref.2023.10.010

Karami, G., Beik Boshrouyeh, S., Ezadpour, M. (2022). Investigating the Effect of Institutional Ownership and Ownership Concentration on Labor Investment Efficiency. Financial Research Journal, 23(4), 653-665. doi: 10.22059/FRJ.2021.333062.1007253 [In Persian]

Kamali Kermani, N. (2021). Features of CEO and Growth of Company Value: Quantitative Regression Analysis. Accounting and Auditing Research, 13(49), 175-194. doi: 10.22034/IAAR.2021.131578 [In Persian]

Khedmati, M., Sualihu, M.A., Yawson, A. (2020). CEO-director ties and labor investment efficiency. Finance. 65 101492. https://doi.org/10.1016/j.jcorpfin.2019.101492

Li, W., Rong, M., Wu, J. (2023). Does executives' overseas experience improve firms' labor investment efficiency? China Journal of Accounting Research, 16 (4). https://doi.org/10.1016/j.cjar.2023.100332

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Lisic, L. L., Neal, T. L., Zhang, I. X. (2016). CEO power, internal control quality, and audit committee effectiveness in substance versus. Contemporary Accounting Research, 1-39. https://doi.org/10.1111/1911-3846.12177

Mahdavi, G., Rezaei, G. (2015). Examining the relationship between board structure and financing constraints for the companies listed on Tehran Stock Exchange. Financial Research Journal, 17(1), 179-198. doi: 10.22059/JFR.2015.52760 [In Persian]

Mehrani, S., Samie, F. (2019). Impacts of Conditional Conservatism on Labor Investment Efficiency. Journal of Accounting Knowledge, 10(2), 137-156. doi: 10.22103/JAK.2019.13075.2847 [In Persian]

Miraeez, S. M. (2022). .Investigating the Relationship Between CEO Characteristics and their Interactive Composition with Financial Risk Volatility. Journal of Management and Sustainable Development Studies.1, 45-63. doi: 10.30495/msds.2022.1952574.1039 [In Persian]

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Plecnik, J. M., S. Wang. (2021). Top management team intrapersonal functional diversity and tax avoidance. Journal of Management Accounting Research 33 (1): 103-128. https://doi.org/10.2308/JMAR-19-058

Rezaei, G., Taghizadeh, R., Zeraatgari, R., Sadeghzadeh Maharlui, M. (2022). Investigating the Effect of Accounting Comparability on Labor Investment Efficiency: Moderating Role of Financing Constraint. Journal of Accounting Knowledge, 13(2), 129-150. doi: 10.22103/JAK.2021.17702.3501 [In Persian]

Rezaei, G., Taghizadeh, R., Sadeghzadeh Maharlui, M., Zeraatgari, R. (2022). The effects of labor investment inefficiency on corporate tax. Financial Accounting Knowledge, 8(4), 109-133. doi: 10.30479/JFAK.2021.15873.2888 [In Persian]

Steinbach, A. L., T. R. Holcomb, R. M. Holmes, C. E. Devers, and A. A. Cannella. (2017). Top management team incentive heterogeneity, strategic investment behavior, and performance: A contingency theory of incentive. Strategic Management Journal 38: 1701-1720. https://doi.org/10.1002/smj.2628

Shi, Huaizhi. (2024). Managerial ownership and labor income share. Finance Research Letters, Volume 62. https://doi.org/10.1016/j.frl.2024.105183

Taheri Abed, R., Alinezhad Sarokolaei, M., Faghani Makerani, K. (2018). Ability, CEOs’s Financial Knowledge and Financial Reporting Transparency. Financial Accounting Knowledge, 5(2), 85-110. doi: 10.22103/JAK.2018.11902.2661 [In Persian]

Taylor, G., Al-Hadi, A., Richardson, G., Alfarhan, U., Al-Yahyaee, K. (2019). Is there a relation between labor investment inefficiency? Economic Modelling, 82, 185-201.‏ https://doi.org/10.1016/j.econmod.2019.01.006

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