1) Mehrazin, A. Masihabadi, A. & Dehnavi, A. (2012). The transparency of financial information and earning financial content, journal of accounting science, 3rd year, No. 8, spring, 113-130.
2) Darabi, R. Moradlou, H. (2012). The relationship between information transparency and information content of accounting earnings of the companies listed in Tehran Stock Exchange, The Journal of Management Accounting, Vol. 7, No. 11, 41-51.
3) Khani, A. &MirbagheriRoodbari, A. (2012). The effect of transparency and optional incentives of managers on information disclosure of companies listed in TSE", Journal of accounting and auditing research, Vol. 19, No. 67, spring, 55-72.
4) Ghaemi, M. &Shahriari, M. (2009), corporate governance and financial performance of companies, Journal of accounting development Vol. 1, No.a, autumn, 113-128.
5) GhalibafAsl, H. &Rezaei, F. (2007), Effect of the structure of board of directors on the performance in the companies listed in TSE. Financial Research, 9 (23), 33-48.
6) Kordestani, Gh. &Ashtiani, A. (2010). "investigating the effect between earnings forecast errors and unusual returns of new companies in TSE, journal of accounting and auditing research, Vol. 17, No. 60, summer, 93-108.
7) Nikoomaram, H. &Garkaz, M. identifying the factors and evaluating their effects on forecast accuracy and their relationship with fluctuations of the share price of companies listed in TSE. Journal of management research, No. 81, summer (2009). 1-15.
8) Rahmani, A. Bashirimanesh, N., Shahrokhi, S. (2012), "investigating the effect of publishing earning forecast on earning reaction coefficient of future earnings", Journal of accounting science, third year, NO. 10, autumn, 29-50.
9) Van kerckhoven, TonyThe influence of cultural differences on corporate internet reporting in three western European countries: a preliminary study, university of Antwerp, faculity of applied economics, (2002), pp.1-17.
10) Buloo, Gh. Maham, K. &Goudarzi, E. (2010), "changing the independent auditor and information transparency of companies listed in TSE", Journal of accounting science, 1st year, No.1, summer, 111-135.
11) Arab MazarYazdi, M. &Taherkhani, R. (2011), "the effect of board composition on the performance of companies listed in TSE", Journal of accounting studies, No. 29, Spring, 97-113.
12) Nikbakht, M. Seiiedi, S.Z. Hashem al-Hosseinin, R. : the effect of board characteristics on the corporate performance, Journal of accounting develpments of Shiraz University, Vol. 2, No. 1. Continutous (58/3). Summer, 251-270.
13) Sabzalipoor, F. Gheitasi, R., &Rahmati, S. "investigating the relationship between corporate governance and forecast accuracy of earnings", Journal of financial accounting, 4th year, No. 2 (continuous No.12), summer (2012), 123-140.
14) Nourosh, I. Hosseini, A. " The relationship between disclosure quality (reliability and timeliness) and earnings management", Accounting and Auditing Review, Vol. 16, No. 55, 117-134.
15) Hermalin, B &Weisbach, M. S, (2003),"Boards of Directors as an Endogenously Determined Institution: A Survey of the Economic Literature." Economic Policy Review, April.
16) Pakmaram, A. &Dashti, J. (2012), "Corporate governance and board of directors", publications of Azad University branch of Bonab, 1sted.
17) Hidalgo,Ruth& Emma, Garcı´a-Meca& Isabel, Martı´nez, (2011)," Corporate Governance and Intellectual Capital Disclosure", Journal of Business Ethics, (2011),N: 100, pp.483–495.
18) Wan Mohamad, Wan Izyani Adilah & Zunaidah Sulong" Corporate Governance Mechanisms and Extent of Disclosure: Evidence from Listed Companies in Malaysia". International Business Research, October, Vol. 3, No. 4, (2010), pp.216-228.
19) Eng, L.L &Mak, Y.T," Corporate governance and voluntary disclosure". Journal of Accounting and Public Policy,vol. 22, (2003), PP.325–345.
20) Taliyang, Siti& Mariana, Jusop, (2011)." Intellectual Capital Disclosure and Corporate Governance Structure: Evidence in Malaysia". International Journal of Business and Management, Vol. 6, No,PP.109-117
21) Haghighat, H., Bakhtiari, M. &Beheshtipoor, M.T, (2011), " Ranking the effective factors on the forecast accuracy of earning in companies listed in TSE at the time of capital raise", Quarterly of accounting and auditing research, Vol. 18, No. 65, autumn, 41-62.
22) Hashemi, A., Khaleghi, N,(2013), “The effect of Conservatism on earnings accuracy and number of anticipation between companies listed in Tehran Stock Exchange", The Journal of Tehran Stock Exchange ,Vol. 5, No. 19, 105-118.
23) Malekian, E. Ahmadpoor, A. RahmaniNasrabadi, M. &Dariani, A. "the effective factors on forecast accuracy by companies and documents from TSE. Vol 17, No. 61, spring, (2010), 23-38.
24) Brown, L. D. , Richardson, G. D. and schwager, S. J, "An information interpretation of financial analysts superiority in forecasting earning, journal of Accounting Research 25, (1987).
25) Lee, I., N. taylor, C. yee, and M.Yee, "prospectus forecast earning, evidence and explanations Australia" Accounting Review, (1999), 3, pp.21-32.
26) Jagee, B, Accuracy of forecast information disclosed in Ipo Prospectuses of Hong kong, International journal Accounting, (1997), No:32.
27) Cheng, Shijun, Board size and the variability of corporate performance", Journal of Financial Economics. 87(1), (2008), pp.157-176.
28) Eddy, A. and Seifert, B, An Examination of hypotheses concerning earning, forecast errors. Quarterly journal of Business and Economics 31(1992), pp:22-37.
29) Nurwati A, Corporate governance and earnings forecasts accuracy, Asian Review of Accounting Vol, 18 No. 1, (2010), pp.50-67.
30) Pathan, s, &scully, M, (2010), Endogenously structured boards of directors in banks, journal of Banking & Finance, Vol .4, pp.1590-1606.
31) Organ, D.W., Podsakoff, P.M., &MacKenzie, S.B. (2006).Organizational CitizenshipBehavior: Its Nature, Antecedents, and Consequences Sage, Beverly Hills, CA.
33) Ahmed, K. and J. K Courtis,. (1999) “Association Between Corporate Characteristics and Disclosure Levels in Annual Reports: A Meta analysis. British Accounting Review, Vol.132.
34) Barth, M. E., &Schipper, K. (2008). Financial reporting transparency. Journal of Accounting, Auditing & Finance, 23(2), pp. 173-190.
35) Florini, A., 2007. Introduction: The battle over transparency. The right to know. Transparency for an open world, pp. 1-16.
36) O'Malley, P., Rainford, J., and Thompson, A. 2009. Transparency During Public Health Emergencies: from Rhetoric to Reality. Bulletin of the World Health Organization, 87, pp. 614-618.
37) Hanson, M., 2003. Global Promotion of Transparency in Emerging Market. The Global governance, 9, pp. 63.
38) Holzner, B., and Holzner, L., 2002. The transparency syndrome in global change: A sociological concept paper. Ekistics, 69(412-414), pp. 152.
39) Schnackenberg, A., 2009. Measuring Transparency: Towards a Greater Understanding of Systemic Transparence and Accountability. pp. 1-55.
40) Hirst.E, Koonce. L & Venkataraman. Sh, (2008), Management Earnings Forecasts:A Review and Framework, American Accounting Association DOI: 10.2308/acch.2008.22.3.315.
41) Huang. X, Li. X, Tse. S & Tucker. J, (2017), The Effects of a Mixed Approach toward Management Earnings Forecasts: Evidence from China, Journal of Business Finance & Accounting. Forthcoming.