* امیراحمدیان، بهرام(1383)، "جغرافیای اوراسیا" فرهنگ اندیشه، سال سوم، شماره نهم، ص 21
* آشوری، داریوش،(1380)تعریفها و مفهوم فرهنگ . تهران: انتشارات آگاه.
* توحید فام، محمد(1382) فرهنگ در عصر جهانی شدن، چالشها و فرصتها، تهران: نشر روزنه، ص 45
* حافظ نیا، محمدرضا(1385). مناطق راهبردی جهان، مشهد: انتشارات پاپلی
* حاجیها زهره،خراطزاده محدثه.(1393)، رابطه فرهنگ سازمانی و کاربرد نوآوریهای حسابداری مدیریت در شرکتهای پذیرفته شده در بورس اوراق بهادار تهران، حسابداری مدیریت،دوره7، شماره20 ص25-42
* رضازاده،جواد(1381)، رابطه فرهنگ با ارزش های حسابداری (محافظه کاری و پنهان کاری). پایان نامه دکتری حسابداری، دانشگاه علامه طباطبایی
* عالیور، عزیز ، حسابداری صنعتی ، جلد اول مفاهیم و کاربردها در هزینه یابی ، چاپ ششم ،آذر85 ، تهران ، مرکز تحقیقات تخصصی حسابداری و حسابرسی سازمان حسابرسی
* محمد زاده مقدم حسن ،(1386) بررسی رفتار چسبندگی هزینه های اداری ، عمومی و فروش در شرکتهای ایرانی ، پایان نامه کارشناسی ارشد حسابداری ، دانشگاه آزاد اسلامی واحد بروجرد
* نمازی، محمد. دوانیپور، ایرج.(1389). ” بررسی تجربی رفتار چسبندگی هزینهها در بورس اوراق بهادار تهران”. بررسیهای حسابداری و حسابرسی، شماره62،صص 85-102
* نمازی محمد ، دوانی پور ایرج ، بررسی تجزیه رفتار چسبندگی هزینه ها در بورس اوراق بهادار تهران ، فصلنامه بررسی های حسابداری و حسابرسی ، دوره 17 ، شماره 62 ، زمستان 1389 ، 82-102
* نوروش، ایرج؛ دیانتی دیلمی، زهرا(1382). بررسی تاثیر فرهگ بر ارزشهای حسابداری در ایران (آزمون تجربی مدل گری)، بررسیهای حسابداری حسابرسی،شماره33.ص14-51
* -نوروش، ایرج(1381). بررسی ارزش های فرهنگی در ایران و امکان دستیابی به هدف ارائه به نحو مطلوب استانداردهای بین المللی حسابداری. فصلنامه علمی پژوهشی بررسی های حسابداری و حسابرسی. انتشارات دانشکده مدیریت دانشگاه تهران، سال نهم، شماره 30 ، صص59-79
* نیکوکرام، هاشم؛ محمدی،مهدی.(1391) طراحی و ارائه مدل مفهومی ارزیابی نقش فرهنگ در تدوین استانداردهای حسابداری، مجله مدیریت فرهنگی،دوره ششم، شماره 17،ص29-53
* Almazan. A., De Motta, A., Titman. S., Uysal. V., 2010. Financial structure acquisition
* Ayers, B.C., Ramalingegowda, S., Yeung, E., 2011. Hometown advantage: the effects of monitoring institution location on financial reporting discretion. J.Account. Econ. 52, 41–61
* Anderson.m.c.banker R , Janakiraman S .Are selling , General and administrative costs " sticky" ? journal of accounting research 2003;41(1):47-63
* Anderson M. C, Banker R, Huang R, Janakiraman S. Cost Behavior and Fundamental Analysis of SG&A Costs, Journal of Accounting, Auditing
* & Finance 2007; 22(1): 1- 28
* Anderson S, Lanen W. Understanding Cost Management: What Can We Learn from the Evidence on Sticky Costs?". Working Paper, Rice University, University of Michigan 2007
* Abdolmohammadi, M. J., & Sarens, G. (2011) . An investigation of the association between cultural dimensions and variations in perceived use of and compliance with internal auditing standards in 19 countries . The International Journal of Accounting, 46(4), 365–389.
* Ahern, K., Daminelli, D., & Fracassi, C. (2012) . Lost in translation? The effect of cultural values on mergers around the world . Journal of Financial Economics (in press) .
* Anderson, M., Banker, R., & Janakimaran, S. (2003). Are selling, general, and administrative costs “sticky”? Journal of Accounting Research, 41(1), 47–63.
* Banker, R., & Byzalov, D. (2014) . Asymmetric cost behavior. Journal of Management Accounting Research, 26(2), 43–79.
* Banker, R., Byzalov, D., & Chen, L. (2013a) . Employment protection legislation, adjustment costs and cross-country differences in cost behavior. Journal of Accounting and Economics, 55(1), 111–127.
* Banker, R., Byzalov, D., & Threinen, L. (2013b) . Determinants of international differences in asymmetric cost behavior . Working paper . Temple University (Available at: http://astro.temple.edu/~dbyzalov/global.pdf).
* Beck, B. E., & Moore, L. F. (1985) . Linking the host culture to organizational variables . In P. J. Frost (Eds.), Organizational culture . Beverly Hills, CA: Sage Publishers.
* Berndt, E. R., & Morrison, C. (1981) . Capacity utilization measures: Underlying economic theory and an alternative approach. American Economic Review, 71, 48–53.
* Botero, J. C., Djankov, S., La Porta, R., López de Silanes, F., & Shleifer, A. (2004) . The regulation of labor . Quarterly Journal of Economics, 1339–1380 (November) .
* Bryan, S. H., Nash, R., & Patel, A. (2014) . Culture and CEO compensation . Working paper . Wake Forest University (Available at
http://papers.ssrn.com/sol3/papers.cfm? abstract_id=2023530).
* Balakrishnan R, M. J Petersen, N. S. Soderstrom. Does Capacity Utilization Affect the “Stickiness” of Cost?", Journal of Accounting
* Auditing and Finance 2004; 19(3): 283- 299.
* Banker R, Chen L. Predicting Earnings Using a Model Based on Cost
* Variability and Cost Stickiness, The Accounting Review 2006; 81(2)
* Boubaker, S., Mansali, H., Rjiba, H., 2014. Large controlling shareholders and stock price synchronicity. J. Bank. Finance 40, 80–96.
* Boubaker, S., Derouiche, D., Lasfer, M., 2015. Geographic location excess control rights, and cash holdings. Int. Rev. Financ. Anal. 42, 24–37.
* Boubakri, N., Guedhami, O., Saffar, W., 2016. Geographic location foreign ownership, and cost of equity capital: evidence from privatization. J. Corp.Finance 38, 363–381.
* Campbell, J., 1996. Understanding risk and return. J. Polit. Econ. 104, 298–345.
* Chatterjee, S., Hadi, A.S., 2006. Regression Analysis by Example. John Wiley and
* Chen, H., Gompers, P., Kovner, A., Lerner, J., 2010. Buy local?: The geography of venture capital. J. Urban Econ. 67, 90–102
* Chen, C. X., Lu, H., & Sougiannis, T. (2012) . The agency problem, corporate governance , and the asymmetrical behavior of selling, general, and administrative costs. Contemporary Accounting Research, 29, 252–282.
* Cho, M., Hah, Y. D., & Kim, O. (2011) . Optimistic bias in management forecasts by Japanese firms to avoid forecasting losses. The International Journal of Accounting, 46(1), 79–101.
* Chow, C. W., Hwang, R., Liao, W., & Wu, A. (1998) . National culture and subordinates' upward communication of private information . The International Journal of Accounting, 33(3), 293–311.
* Chow, C. W., Shields, M. D., & Wu, A. (1999). The importance of national culture in the design of and preference for management controls for multi-national operations. Accounting, Organizations and Society, 24(5), 441–461.
* Chui, A., Lloyd, A., & Kwok, C. (2002) . The determination of capital structure: Is national culture a missing piece to the puzzle? Journal of International Business Studies, 33(1), 99–127.
* CIA (d) . The World Factbook . https://www.cia.gov/library/publications/the-world-factbook/fields/2100.html (annual)
* Cravens, K. S., & Oliver, E. G. (2000) . The influence of culture on pension plans. The International Journal of Accounting, 36(4), 521–537.
* Chen C, Lu H, Sougiannis T. Managerial Empire Building, Corporate Governance and the Asymmetrical Behavior of Selling, General, and dministrative Costs, AAA Management Accounting Section (MAS) Meeting Paper 2008.
* Chhaochharia, V., Kumar, A., Niessen-Ruenzi, A., 2012. Local investors and corporate governance. J. Account. Econ. 54, 42–67
* Djankov, S., La Porta, R. F., Lopez-de-Silanes, F., & Shleifer, A. (2008) . The law and economics of self-dealing . Journal of Financial Economics, 88(3), 430–465.
* Etzioni, A. (1975). A comparative analysis of complex organizations: On power, involvement, and their correlates. New York, NY: Free Press.
* Fang, T. (2003) . A critique of Hofstede's fifth national culture dimension . International Journal of Cross Cultural Management, 3(3), 347–368.
* Giannetti, M., & Yafeh, Y. (2012) . Do cultural differences between contracting parties matter? Evidence from syndicated bank loans . Management Science, 58(2), 365–383.
* Gray, S. J. (1988). Towards a theory of cultural influence on the development of accounting systems internationally . Abacus, 24(1), 1–15.
* Guiso, L., Sapienza, P., & Zingales, L. (2009) . Cultural biases in economic exchange? Quarterly Journal of Economics, 124(3), 1095–1131.
* Han, S., Kang, T., Salter, T., & Yoo, Y. (2010) . A cross-country study on the effects of national culture on earnings management . Journal of International Business Studies, 41, 123–141.
* Harrison, G. L. (1993). Reliance on accounting performance measures in superior evaluative style—The influence of national culture and personality. Accounting, Organizations and Society, 18(4), 319–339.
* Hofstede, G. (1980). Culture's consequences: International differences in work-related values. Beverly Hills, CA: Sage Publications.
* Hofstede, G., Hofstede, G. J., & Minkov, M. (2010) . Cultures and organizations: Software of the mind. New York, NY: McGraw Hill.
* Hope, O., Kang, T., Thomas, W., & Yoo, Y. (2008). Culture and auditor choice: A test of the secrecy hypothesis. Journal of Accounting and Public Policy, 27, 357–373.
* Horngren, C. T., Datar, S. M., & Rajan, M. (2012) . Cost accounting: A managerial emphasis. Upper Saddle River, NJ: Pearson Prentice Hall.
* Homburg, C and Nasev,J.(2010). Hiw timely are earnings when costs are sticky? Implication for the link between conditional conservatism and cost stickiness”, American Accounting Associatuon
* Hilton R. Managerial Accounting. New York: McGraw-Hill 1997.
* Horngren C. T, Foster G, Datar S. M. Cost Accounting: A ManagerialMedeiros o.r,costa.p.s.cost stickiness in brazilian firms, available ot ssrn 2004: http://ssrn.comabstract=632365
* Jansen, E. P., Merchant, K. A., & Van der Stede, W. A. (2009) . National differences in incentive compensation practices: The differing roles of financial performance measurement in the United States and the Netherlands. Accounting, Organizations and Society, 34(1), 58–84.
* Jensen, M. (1986) . Agency costs of free cash flow, corporate finance, and takeovers. The American Economic Review, 76(2), 323–329.
* Kama, I., & Weiss, D. (2013) . Do earnings targets and managerial incentives affect sticky costs? Journal of Accounting Research, 51(1), 201–224.
* Kanagaretnam, K., Lim, C., & Lobo, G. (2011) . Effects of national culture on earnings quality of banks . Journal of International Business Studies, 42, 853–874.
* Kanniainen, V. (2000). Empire building by corporate managers: The corporation as a savings instrument. Journal of Economic Dynamics and Control, 24(1), 127–142.
* Kogut, B., & Singh, H. (1988) . The effect of national culture on the choice of entry mode . Journal of International Business Studies, 19(3), 411–432.
* Lee, J. K. B., Lim, C. Y., Kanagaretnam, K., & Lobo, G. (2013) . Societal trust and corporate tax avoidance . Working paper . York University and University of Houston (Available at: http://ink.library.smu.edu.sg/soa_research/1288).
* Murphy, K. J. (1985). Corporate performance and managerial remuneration: an empirical analysis. Journal of Accounting & Economics, 7(1), 11–42.
* Newman, K. L., & Nollen, S. D. (1996) . Culture and congruence: The fit between management practices and national culture. Journal of International Business Studies, 27(4), 753–779.
* Noreen, E., & Soderstrom, N. (1997) . The accuracy of proportional cost models: Evidence from hospital service departments. Review of Accounting Studies, 2, 89–114.
* Petersen, M. A. (2009). Estimating standard errors in finance panel data sets : Comparing approaches. Review of Financial Studies, 22(1), 435–480.
* Pevzner, M., Xie, F., & Xin, X. (2015) . When firms talk, do investors listen? The role of trust in stock market reactions to corporate earnings announcements . Journal of Financial Economics, 117(1), 190–223.
* Pratt, J., Mohrweis, L. C., & Beaulieu, P. (1993) . The interaction between national and organizational culture in accounting firms: An extension. Accounting, Organizations and Society, 18(7), 621–628.
* Romani, L. (2004). Culture in management: The measurement of differences. International Human Resource Management, 141–166