1.Akbari, M. Farkhondeh, M. & Ayagh, Z. (2019). Investigating the Effect of Product Market Competition on Financial Performance by Moderating Role of Information Disclosure Quality: The Companies Listed in Tehran Stock Exchange. Journal of Asset Management and Financing, 7(1), 29-44. )In Persian(

2.Alimov, A. (2011). Product Market Competition, Corporate Governance, and Corporate Cash Policy. Asian Finance Association International Conferenc.

3.Bagnoli, M., & Watts, S. G. (2000). The effect of relative performance evaluation on earnings management: a game-theoretic approach. Journal of Accounting and Public Policy, 19(4-5), 377-397.

4.Barney, J. (1991). Firm resources and sustained competitive advantage. Journal of management, 17(1), 99-120.

5.Beneish, M. D., Press, E., & Vargus, M. E. (2012). Insider trading and earnings management in distressed firms. Contemporary Accounting Research, 29(1), 191-220.

6.Bradshaw, M. T., Richardson, S. A., & Sloan, R. G. (2001). Do analysts and auditors use information in accruals? Journal of Accounting research, 39(1), 45-74.

7.Caves, R. E., & Bailey, S. D. (1992). Industrial efficiency in six nations. MIT Press.

8.Charles, C., von Meyerinck, F., & Schmid, M. (2018). Peer pressure in corporate earnings management. Available at SSRN 3975224.

9.Choua, J., Ng, L., Sibilkov, V., & Wang, Q. (2011). Product market competition and corporate governance. Review of Development Finance, 1(2), 114-130.

10.Christensen, J. (2007). Accounting theory: An information content perspective. Chuokeizai-Sha.

11.Datta, S., Iskandar-Datta, M., & Singh, V. (2013). Product market power, industry structure, and corporate earnings management. Journal of Banking & Finance, 37(8), 3273-3285.

12.Debnath, P. (2017). Assaying the impact of firm's growth and performance on earnings management: An empirical observation of Indian economy. International Journal, 30.

13.Dechow, P. M., Hutton, A. P., & Sloan, R. G. (1999). An empirical assessment of the residual income valuation model. Journal of accounting and economics, 26(1-3), 1-34.

14.Dechow, P. M., Richardson, S. A., & Tuna, I. (2003). Why are earnings kinky? An examination of the earnings management explanation. Review of Accounting Studies, 8, 355-384.

15.Dyreng, S. D., Hanlon, M., & Maydew, E. L. (2012). Where do firms manage earnings? Review of Accounting Studies, 17, 649-687.

16.Ebrahimi Kordlor, A. Zakeri, H. (2009). Earnings management using asset sales. Accounting and Auditing Research, 1(3), 123-135. (In Persian)

17.Eiler, L. A., Filzen, J. J., Jackson, M., & Tama-Sweet, I. (2021). Real earnings management and the properties of analysts' forecasts. Advances in accounting, 55, 100566.

18.Fosu, S. (2013). Capital structure, product market competition and firm performance: Evidence from South Africa. The quarterly review of economics and finance, 53(2), 140-151.

19.Georgesko-Roegen, N. (1976). Chamberlain’s New Economics and the Production Unitv in Kuenne, R. (ed.) Monopolistic Competition Theory. Studies on Impact,Wiley, New York.

20.Gill, A. S., & Biger, N. (2013). The impact of corporate governance on working capital management efficiency of American manufacturing firms. Managerial Finance, 39(2), 116-132.

21.Giroud, X., & Mueller, H. M. (2011). Corporate governance, product market competition, and equity prices. the Journal of Finance, 66(2), 563-600.

22.Gong, F., & Liu, H. (2012). Inside trading, public disclosure and imperfect competition. International Review of Economics & Finance, 24, 200-223.

23.Green, A., & Mayes, D. (1991). Technical inefficiency in manufacturing industries. The Economic Journal, 101(406), 523-538.

24.Guney, Y., Li, L., & Fairchild, R. (2011). The relationship between product market competition and capital structure in Chinese listed firms. International Review of Financial Analysis, 20(1), 41-51.

25.Hart, O. D. (1983). The market mechanism as an incentive scheme. The Bell Journal of Economics, 366-382.

26.Healy, P. M., & Wahlen, J. M. (1999). A review of the earnings management literature and its implications for standard setting. Accounting horizons, 13(4), 365-383.

27.Himmelberg, C. P., Hubbard, R. G., & Palia, D. (1999). Understanding the determinants of managerial ownership and the link between ownership and performance. Journal of financial economics, 53(3), 353-384.

28.Holmstrom, B. (1982). Managerial incentives-a dynamic perspective. Essays in Economics and Management in Honor of Lars Wahlbeck, 210-235.

29.Hunt, A., Moyer, S., & Shevlin, T. (2000). Earnings volatility, earnings management, and equity value. Unpublished working paper. University of Washington.

30.Jaccard, J., & Turrisi, R. (2003). Interaction effects in multiple regression. Sage.

31.Jones, J. J. (1991). Earnings management during import relief investigations. Journal of Accounting research, 29(2), 193-228.

32.Karuna, C., Subramanyam, K., & Tian, F. (2012). Industry Product Market Competition and Earnings Management. American Accounting Association Financial Accounting and Reporting Section Mid-Year Conference., 713, 1–53. In.

33.King, M. R., & Santor, E. (2008). Family values: Ownership structure, performance and capital structure of Canadian firms. Journal of Banking & Finance, 32(11), 2423-2432.

34.Kordestani, G. Aldebs, A. & Saber, A. (2018). High Growth Sale, Leading in Industry and the Impacts of Product Market Competition on the Corporate Investment. Financial Management Perspective, 8(22), 29-49. (In Persian)

35.Kordestani, G. R., & Mohammadi, M. R. (2016). A study of the relationship between product market competition and earnings management. Procedia Economics and Finance, 36, 266-273. (In Persian)

36.kordestani, r. (2022). The effect of capital market pressure peer companies performance and earnings management:  Judgment and Decision Making in Accounting and Auditing, 1(3), 71-99. (In Persian)

37.Kothari, S. P., Leone, A. J., & Wasley, C. E. (2005). Performance matched discretionary accrual measures. Journal of accounting and economics, 39(1), 163-197.

38.Li, Y., Li, X., Xiang, E., & Djajadikerta, H. G. (2020). Financial distress, internal control, and earnings management: Evidence from China. Journal of Contemporary Accounting & Economics, 16(3), 100210.

39.Liu, C., Li, Q., & Lin, Y.-E. (2023). Corporate transparency and firm value: Does market competition play an external governance role? Journal of Contemporary Accounting & Economics, 19(1), 100334.

40.Marciukaityte, D., & Park, J. C. (2009). Market competition and earnings management. Available at SSRN 1361905.

41.Margaritis, D., & Psillaki, M. (2010). Capital structure, equity ownership and firm performance. Journal of Banking & Finance, 34(3), 621-632.

42.Markarian, G., & Santalo, J. (2014). Product market competition, information and earnings management. Journal of Business Finance & Accounting, 41(5-6), 572-599.

43.Mashayekhi, B. Mehrani, S. Mehrani, K.& Karami. Gh. (2006). the role of discretionary accruals in earnings management of listed companies in Tehran stock exchange (tse). Accounting and Auditing Review,  12(4), 61-74. (In Persian)

44.Mashayekhi, B.& Azimi, A.(2016). Influence Of Manager's Abilities On The Relation Between Real Earning Management And Future Firm Performance. Accounting and Auditing Review, 23(2), 253-267. (In Persian)

45.Mishkin, F. S. (1983). Introduction to" A Rational Expectations Approach to Macroeconometrics: Testing Policy Ineffectiveness and Efficient-Markets Models". In A Rational Expectations Approach to Macroeconometrics: Testing Policy Ineffectiveness and Efficient-Markets Models. University of Chicago Press, (pp. 1-6)

46.Mookherjee, D. (1984). Optimal incentive schemes with many agents. The Review of Economic Studies, 51(3), 433-446.

47.Moradi, M., Ghozat, H., Soukhakian, I., & Hosseinzadeh, S. (2021). Investigation of the Role of Competitors’ Performance in Earning Management. Financial Accounting Research, 12(4), 1-18. (In Persian)

48.Nalebuff, B. J., & Stiglitz, J. E. (1983). Prizes and incentives: towards a general theory of compensation and competition. The Bell Journal of Economics, 21-43.

49.Namazi, M. Ebrahimi, S. (2012). Investigating the Relationship between Product Market’s Competitive Structure and Stock Return of the Listed Companies on the Tehran Stock Exchange. Financial Accounting Knowledge, 2(3), 9-27. (In Persian)

50.Nickell, S. J. (1996). Competition and corporate performance. Journal of political economy, 104(4), 724-746.

51.Rezaei, F. & Azem, H. (2012). The influence of competitive environment and business strategies on the relationship between firms' financial leverage and performance. Management Accounting, 5(12), 101-115. (In Persian)

52.Sahmani asl, M. Mostafavi,E.(2012). Investigating the value relationship between the cash flows and accruals of the company and industry with stock returns. Journal of Financial Management Perspective, 2(5), 107-124.(In Persian)

53.Schipper, K. (1989). Earnings management. Accounting horizons, 3(4), 91.

54.Schmidt, K. M. (1997). Managerial incentives and product market competition. The Review of Economic Studies, 64(2), 191-213.

55.Shleifer, A. (2004). Does competition destroy ethical behavior? American economic review, 94(2), 414-418.

56.Skinner, D. J., & Sloan, R. G. (2002). Earnings surprises, growth expectations, and stock returns or don't let an earnings torpedo sink your portfolio. Review of Accounting Studies, 7(2-3), 289-312.

57.Sloan, R. G. (1996). Do stock prices fully reflect information in accruals and cash flows about future earnings? Accounting review, 289-315.

58.Tian, Y., Courteau, L., & Kao, J. L. (2011). The Impact of Earnings Management on the Performance of Earnings-Based Valuation Models. CAAA Annual Conference.

59.Vadiee Noghbi, M. & Saei, M. (2019). The Relationship between Firm-Specific Discretionary Accruals and Stock Future Abnormal Returns. Accounting and Auditing Review, 26(1), 151-168. (In Persian)

60.Vickers, J. (1994). Concepts of competition: an inaugural lecture delivered before the University of Oxford on 2 November 1993. Clarendon Press New York.

61.Wooldridge, S. C., Garvin, M. J., & Miller, J. B. (2001). Effects of accounting and budgeting on capital allocation for infrastructure projects. Journal of management in Engineering, 17(2), 86-94.

62.Wu, J. (2012). Technological collaboration in product innovation: The role of market competition and sectoral technological intensity. Research Policy, 41(2), 489-496.

63.Xue, S., & Tinaikar, S. (2009). Product market competition and earnings management: some international evidence. Available at SSRN 1466319.