Ahmadi Moghadam, M. (2015). The relationship between restrictions on financing, financing decisions and risk-free cash flow with earnings management. M.Sc Thesis, University of Semnan. (In Persian).
Ahmadzad, A., Mosavi, S. S. A., & Nadia, S. (2018). Relationship between Cultural intelligence with Manager’s Performance (case study: the Provincial television networks of Islamic Republic of Iran West Region). Journal of Cultural Management, 12(40), pp, 1-14. (In persion).
Abbas Ali Zazadeh, M. (2008). Investigating the Effect of Cultural Intelligence on Leadership Succession Motivation, Master's Degree, Islamic Azad University, Science and Research Branch. (In persion).
Abzari, M., Etebarian, A., & Khani, A. (2010). The effect of cultural intelligence on group effectiveness, Journal of Change Management, 2(4), PP. 25-45. (In Persian).
Ang, S., Van Dyne, L. & Koh, C. (2007). Cultural intelligence: its measurement and effects on cultural judgment and decision making. Cultural Adaptation and Task performance, 3(3), 335-371.
Bradbury, M., Mak, Y. & Tan, S. (2006). Board characteristics, audit committee characteristics and abnormal accruals. Journal of Pacific Accounting Review, 18(2), PP. 47-68.
Carranza, M. & Egri, C. (2010). Managerial cultural intelligence and small business in Canada. Journal of Management Revue-Socio-Economic Studies, 21 (3), PP. 353-371.
Cooke, D., Ledoux, M.J.E., Magnan, M. & Aerts, W. (2010). Corporate Governance and Information Asymmetry between Managers and Investors, Corporate Governance. 10(5), PP. 574-589.
Earley, P.C. & Ang, S. (2003). Cultural Intelligence: Individual Interactions across, Culture. Stanford Business Books, Stanford, pp. 12-18.
Ebrahimi, S.K., Bahraminasab, A., &Ahmadi Moghadam, M. (2016). The realtion between financing financing decisions earnings management. Research in Financial Accounting and Auditing, 8(30), PP. 83-102. (In Persian).
Firth, M., Fung, PM. Y. & Rui, O.M. (2007). Ownership, two-tier Board structure, and the informativeness of earnings evidence from China, Journal of Accounting and Public Policy, 26 (4), PP. 463–496.
Francis, j., Olsson, P. & Schipper. K. (2006). Foundation and Trends in Accounting, Journal of Earnings Quality 4 (1), PP. 259–340.
Kamaruzaman, A.J., Mazlifa, M.D. & Maisarah, A.R. (2009). The Association between Firm Characteristics and Financial Statements Transparency: The Case of Egypt, International Journal of Accounting, 18 (2), PP. 211-223.
Kazemi, M. (2008). Investigating the Relationship between Cultural Intelligence and Employees' Performance in Al-Mustafa Al-Alamieh Society, Master's Thesis, and University of Tehran. (In persion).
Khoshbakht, A. (2011). Effect of Cultural Intelligence on Managers Effectiveness, Case Study of West Azarbaijan Gas Company, Master's Thesis, Industrial Management, Tabriz Azad University. (In persion).
Kothari, S.P., Leone, A.J. & Wasley, C.E. (2005) Performance Matched Discretionary Accrual Measures. Journal of Accounting and Economics, 39(1), PP. 163-197.
Levitt, A. (1998). The Importance of High-Quality Accounting Standards, Journal of Accounting Horizons 12(1), PP. 79-82.
Livermore, D. (2009). Leading with cultural Intelligence: The New Secret to Success, Published October 1st 2009 by Amacom/American Management Association. 220 P.
Mashbaki, A. & Najmeh, R. (2006). Cultural Intelligence of Excellence in managers' Leadership in the Global Classroom, Fourth Conference International Management, Tehran. (In persion).
Mahdavi, G. H. & Kermani, E. (2015). The Study of the Effect of the Board of Directors’ Independency on the Relationship between Information Asymmetry and Financial Reporting Quality of the Companies Listed in Tehran Stock Exchange, Quarterly Journal of Financial Management Strategy, 3(11), PP. 1-26. (In persion).
Parhizgari, J. (2011). Examine the relationship between cultural intelligence and effectiveness of conflict management styles of manager’s universities and higher education centers in Urmia, Master thesis, University of Urmia. (In Persian).
Persakis, A., & Iatridis, G.E. (2015). Earnings quality under financial crisis: A global empirical investigation. Journal of Multinational Financial Management, 30(3), PP. 1-35.
Peterson, B. (2004). Cultural Intelligence: A Guide to Working with People from Other Cultures Training for the global manager, Academy of Management Learning and Education, 3(1), PP. 100-115.
Petrik, V. & Seddiacikova, M. (2016). Cultural Intellgence of SMES’ Financial Managers as a Determinant of and Organizations Competiveness,
https://www.researchgate.net.
Qaderi, V. Iravani, M. & M. A. Farnia. (2013). Investigating the Relationship Between Managers' Cultural Intelligence and Productivity of Maskan Bank Branches in Urmia. Quarterly Journal of Productivity Management, 7(25), PP. 33-52. (In persion).
Rahimnia, F. Mortazavi. S. & Delaram, T. (2009). Investigating the Impact of Cultural Intelligence on Task Performance. Scientific Journal of Management of Tomorrow, 8 (22), PP. 67-78. (In persion).
Rose, R. C., Ramalu, S. S., Uli, J., and Kumar, N. (2010). Expatriate performance in international assignments: The role of cultural intelligence as dynamic intercultural competency. International Journal of Business and Management, 5 (8), PP. 76-85.
Sadeghian, E. (2011). Presentating of the Effectual Cultural Intelligence Model of Manager on Effectiveness Iran Khodro Organization of Iran. European Journal of Scientific Research, 61(3), PP. 401- 414.
Thomas, D. C. & Inkson. K. (2004). Cultural intelligence: People skills for Global business, 2nd Ed, Published by Berrett-Koehler Publishers, 221 P.
Verdi, R.S. (2006). Financial Reportiny Quality and Efficency. Unpublished Ph. D Dissertation, Faculties of the University of Pennsylvania in Partial Fulfillment, OR Working Paper. http:// papers. Ssrn. com/So13/Papers, cfm abstract_id=930922. [Online][30 October 2010].
Varma, A. (2019). Do Culturally Intelligent Management Accountants Share More Knowledge? The Mediating Role of Coopetition as Evident from PLS SEM and fsQCA. Theoretical Economics Letters, 9 (1), PP. 100-118.
Vlajcic, D., Caputo, A., Marzi, G., & Dabic, M. (2019). Expatriates managers’ cultural intelligence as promoter of knowledge transfer in multinational companies, Journal of Business Research, 94 (1), PP. 367-377.