در این نوشتار، به بررسی مطالعات انجام شده خارج از کشور در حوزه مدیریت سود از سال 2001 الی 2018 پرداخته شده است.
* زبان متن: فارسی
* فرمت فایل: WORD
مطالعات انجام شده خارج از کشور در حوزه مدیریت سود- فرمت word
مطالعات انجام شده خارج از کشور....................................................................2
منابع و ماخذ.....................................................................................................13
برخی از منابع و ماخذ
- Ahmad-Zaluki, N. A., Campbell, K., & Goodacre, A. (2011). Earnings management in Malaysian IPOs: The East Asian crisis, ownership control, and post-IPO performance. The International Journal of Accounting, 46, 111–137.
- Asli, A,. Shantaram P. H,. Gopal V. K,. John B.(2012)." Earnings management and market liquidity". Rev Quant Finan Acc 2012) )38:257-274
- Belkaoui, A., F.K. ALNajjar (2006); "Earning Opacity internationally and Elements of Social , Economic and Accounting order", Review of Accounting and Finance, 5, 189-203.
- Bhundia, A. (2012). A comparative study between free cash flows and earnings management. Business Intelligence Journal, 5 (1), 123-129.
- Campa, D., & Camacho-Miñano, M.M. (2014). Earnings management among bankrupt non-listed companies: evidence from Spain. Spanish Review of Accounting and Finance, 43(1), 3-20. DOI:10.1080/02102412.2014.890820.
- Cardoso, F .Martinez, A. & Teixeira, A. (2014). Free cash flow and earnings management in Brazil: The negative side of financial slack. Global Journal of Management and Business Research: D Accounting and Auditing, 14 (1), 84-95
- Chen, T. (2016). Internal Control, Life Cycle and Earnings Quality—An Empirical Analysis from Chinese Market. Open Journal of Business and Management, 4(2), 301-311
- Chen, X., Cheng, Q., Wang, X., (2011), Does increased board independence reduce earnings management? Evidence from recent regulatory reforms, Empirical Accounting Research Conference for helpful comments, PP. 1-56
- Chung H., Sheu H., and Wang J., (2009),“Do firms’ earnings management practices affect their equity liquidity?”, Finance Research
- Cohen, D.A., Dey, A. & Lys, T.Z. (2008). Real and accrual-based earnings management in the pre- and post-Sarbanes-Oxley periods. The Accounting Review, 83(1): 757-787.
- Daily, C., Dalton, D. & Cannella, A. (2310). Corporate governance: decades of dialogue and data. Academy of Management Review, 28 (3), 371-82.
- Dechow, P. & Dichev, I. (2002). The quality of accruals and earnings: The role of accrual estimation errors". The Accounting Review. 77, 35-59
- Du, X., Jian,W., Lai, S., Du, W., and Pei, H., (2015). Does religion mitigate earnings management? evidence from China. Journal of Business Ethics, Vol. 131 (3), pp:699 749.
- Enomotoa, M., Kimurab, F., Yamaguchic, T. (2015). Accrual-based and real earnings management_ An international comparison for investor protection, Journal of Contemporary Accounting & Economics, 11(3): 183–198.
- Garcia Lara, J. Garcia Osma, B. (2009). Earnings quality in expost failed firms. Journal of Accounting and Business research. Vol, 39. No, 2. Pp, 411-437
- Gunny, K. (2010). “The Relation between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks”. Contemporary Accounting Research, 27 (3): 855-888
- Gupta, M., Khurana, I., Pereira, R., (2008). Legal enforcement, short maturity debt, and the incentive to manage earnings. Journal of Law and Economics 51, PP.619–639.
- Huguet, D., Gandía, J.L., Audit and earnings management in Spanish SMEs. BRQ Bus. Res. Q. 2016, http://dx.doi.org/10.1016/j.brq.2015.12.001
- Iatridis, G., and A.I. Dimitras(2013); "Financial Crisis and Accounting Quality: Evidence from Five European Countries", Advances in Accounting Incorporating Advances in International Accounting,29,pp.154-160
