بررسی تاثیر مکانیزم­های حاکمیت شرکتی بر عملکرد مالی با توجه به نقش تعدیل‌گری کیفیت سود در شرکت‌های پذیرفته شده در بورس اوراق بهادار عراق

Adedeji, B. S., Uzir, M. U., H, M. U., Rahman, M. M., & Jerin, I. (2019). Corporate governance and nonfinancial performance of medium-sized firms in Nigeria: a CB-SEM approach. Indian Journal of Corporate Governance, 13(1), 1-13.

Arora, A., & Sharma, C. (2021). Corporate governance and firm performance in developing countries: evidence from India. Corporate Governance, 16(2SP - 420), 436.

Chang, Y. T., Chen, H., Cheng, R. K., & Chi, W. (2018). The impact of internal audit attributes on the effectiveness of internal control over operations and compliance. Journal of Contemporary Accounting & Economics, 15(1), 1-19.

Cheng, M. M., Dinh, T., Schultze, W., & Assel, M. (2019). The Effect of Bonus Deferral on Managers' Investment Decisions. Behavioral Research in Accounting, 31(2), 31-49.

Dempster, G., & Oliver, N. (2019). Financial Market Pricing of Earnings Quality: Evidence from a Multi-Factor Return Model. Open Journal of Business and Management, 7, 312-329. https://doi.org/10.4236/ojbm.2019.71021

Francis, E., & Augustine, N. O. (2018). Board leadership structure and earnings quality. Asian Journal of Accounting Research. https://doi.org/10.1108/AJAR-05-2018-0002

Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). When to use and how to report the results of PLS-SEM. European Business Review, 31(1), 2-24.

Harrison, J., & Wicks, A. (2020). Stakeholder theory, value, and firm performance. Business Ethics Quarterly, 23(1), 97-124.

Hasanzadeh, I., Sheikh, M. J., Arabzadeh, M., & Farzinfar, A. A. (2023). The Role of Economic Policy Uncertainty in Relation to Financial Market Instability and Stock Liquidity in Tehran Stock Exchange Companies. Dynamic Management and Business Analysis, 2(3), 163-178. https://doi.org/10.22034/dmbaj.2024.2031971.2315

Hayes, A. F., & Rockwood, N. J. (2019). Conditional process analysis: concepts, computation, and advances in the modeling of the contingencies of mechanisms. American behavioral scientist, 64(1), 1-36.

Huynh, Q. L. (2020). A Triple of Corporate Governance, Social Responsibility and Earnings Management. Journal of Asian Finance, Economics, and Business, 7(3), 29-40. https://doi.org/10.13106/jafeb.2020.vol7.no3.29

Kateb, I., Nafti, O., & Salah, N. B. (2023). Impact of corporate governance and audit quality on financial performance: listed vs. unlisted Tunisian companies. International Journal of Managerial and Financial Accounting, 15(2), 185-210. https://doi.org/10.1504/IJMFA.2023.129839

Lattemann, C. (2019). On the convergence of firm performance practices in emerging markets. International Journal of Emerging Markets, 9(2), 316-332. https://doi.org/10.1108/ijoem-06-2013-0093

Ludwig, P., & Sassen, R. (2022). Which internal corporate governance mechanisms drive corporate sustainability? Journal of Environmental Management, 301, 113780. https://doi.org/10.1016/j.jenvman.2021.113780

Mahmudi, B. (2024). Corporate Governance Mechanisms and Financial Performance: A Systematic Literature Review in Emerging Markets. Productivity, 1(3), 270-285. https://doi.org/10.62207/gqtv4c76

Nguyen, T. Q., Pham, T. T., Trần, M. D., Pham, V. H., & Nguyễn, T. L. (2023). Impact of Internal Control on the Performance of Non-Financial Listed Firms in an Emerging Country. Corporate Governance and Organizational Behavior Review, 7(2), 178-189. https://doi.org/10.22495/cgobrv7i2p16

Nordberg, D., & Booth, R. (2019). Evaluating the effectiveness of corporate boards. Corporate Governance: The International Journal of Business in Society, 19(2), 372-387. https://doi.org/10.1108/CG-08-2018-0275

Puteri, H. E. (2023). Good Corporate Governance, Leverage and Corporate Financial Performance in the Jakarta Islamic Index. Ijibr, 2(2), 104-116. https://doi.org/10.54099/ijibr.v2i2.685

Sepulveda-Nuñez, M. D. D. C., Fong Reynoso, C., & Llamosas-Rosas, I. (2024). Board of directors effect on environmental, social and governance performance in publicly traded non-financial firms. Corporate Governance, ahead-of-print(ahead-of-print). https://doi.org/10.1108/CG-09-2023-0409

Shin, H., & Kim, S. I. (2020). The Effect of Corporate Governance on Earnings Quality and Market Reaction to Low Quality Earnings: Korean Evidence. Sustainability, 11, 1-17. https://doi.org/10.35850/KJTA.21.6.04

Shu, P. G., & Chiang, S. J. (2020). The impact of corporate governance on corporate social performance: Cases from listed firms in Taiwan. Pacific-Basin Finance Journal, 61, 1-20.

Wang, X., Elahi, E., & Khalid, Z. (2022). Do Green Finance Policies Foster Environmental, Social, and Governance Performance of Corporate? International journal of environmental research and public health. https://doi.org/10.3390/ijerph192214920

Wang, Y., Abbasi, K., Babajide, B., & Yekini, K. C. (2019). Corporate governance mechanisms and firm performance: evidence from the emerging market following the revised CG code. Corporate Governance: The International Journal of Business in Society, 20(1), 158-174.

Wau, M. (2023). Financial Risk, Corporate Governance, and Financial Performance: An Empirical Study on Bank Indonesia. Jurnal Akuntansi Keuangan Dan Bisnis, 16(2), 179-188. https://doi.org/10.35143/jakb.v16i2.6139

Weir, C., Laing, D., & McKnight, P. J. (2021). Internal and external governance mechanisms: their impact on the performance of large UK public companies. Journal of Business Finance Accounting, 29(5/6), 579-611.

Zhou, H., Owusu-Ansah, S., & Maggina, A. (2018). Board of directors, audit committee, and.