پایگاه داده و منابع علمی حسابداری

مطالعات انجام شده خارج از کشور در حوزه محافظه کاری حسابداری - فرمت word


مطالعات انجام شده خارج از کشور....................................................................2
منابع و ماخذ.....................................................................................................14

برخی از منابع مورد استفاده

ABDEL RAHMAN, Tania Kader. (2017).Estimate the Degree of Accounting Conservatism in the Financial Statement of Companies Listed on the Amman Stock Exchange Using the Basu Model,(Analytical study). Tikrit Journal Of Administrative and Economic Sciences, [S.l.], v. 3, n. 39, p. 352-378, mar. 2019. ISSN 1813-1719. Available at: . Date accessed: 01 apr. 2019. doi: http://dx.doi.org/10.25130/j.v3i39.71
Abed. S,Al-Badainah.J, Abu SerdanehThe.J(2012). Level of Conservatism in Accounting Policies and Its Effect on Earnings Management,International Journal of Economics and Finance 4:78-85
Ahmed, A. S., And S. Duellman, (2011), “Evidence on the Role of Accounting Conservatism in Monitoring Managers’ Investment Decisions”, Accounting and Finance 51, PP.609–33.
Ahmed, A.S., and Duellman, S. (2008). Evidence on the role of accountin conservatism in Monitoring manager’s investment AAA 5008 financial accounting and reporting section, www.ssrn.com
Anwer S. Ahmed. Scott Duellman. (2012) Managerial Overconfidence and Accounting Conservatism. onlinelibrary.wiley.com/doi/10.1111/j.1475- 679X.2012.00467.x. 12(9): 3-4.
Balachandran S.V. and Mohanram P.S. (2011). Is the decline in the value relevance of accounting driven by increased conservatism?. Review of Accounting Studies, 16(2): 272-302
Biddle, G. C., Mary L. M. & Frank M. S. (2010) Accounting conservatism and Bankruptcy Risk, Financial Accounting and Reporting Section, Available at : www . ssrn.com, 1-20.
Bovrsye, H.W. (2014). The impact of conservatism on the cost of debt: Conditional versus unconditional conservatism. Working Paper, Vlerick Leuven Gent Management School.
Brown .W,and Ross .Watts. and Robert .M.(2006) The Relevance of the Value Relevance Literature for Financial Accounting Standard Setting ,Journal of Accounting and Economics; 31(1 –3): 3-76.
Cano-Rodríguez, M., (2010), Big auditors, private firms and accounting conservatism: Spanish evidence, European Accounting Review, 19 (1): 131-159.
Chan ,A .,Lin ,S and Strong ,N(2009)”Accounting Conservatism and the Cost of Equity Capital : UK Evidence “ , Managerial Finance , No.4, 325-345
Chi, Wuchun, Liu, Chiawen. and Wang, Taychang. (2009) . "What affects accounting conservatism : A corporate governance perspective” , journal of contemporary Accounting & Economics

مطالعات انجام شده خارج از کشور در حوزه چرخه عمر شرکت- فرمت word


مطالعات انجام شده خارج از کشور....................................................................2
منابع و ماخذ.....................................................................................................10

برخی از منابع مورد استفاده

Abdullahal. Atqa, Nonnan Mohd-Saleh (2014), Impact of firms' life-cycle on consewatism: the Malaysianevidence, Procedia - Social and Behavioral Sciences, Vol. 145 pp 18-28
Aharony, J. , Falk. H, and Yehuda, N. (2006). Corporate Life Cycle and the Value Relevance of Cash Flow Versus Accrual Financial Information, School of Economics and Management Bolzano ,Italy ,Working Paper No. 34.
Akbar, A.; Akbar, M.; Tang, W.; Qureshi, M.A. Is Bankruptcy Risk Tied to Corporate Life-Cycle? Evidence from Pakistan. Sustainability 2019, 11, 678.
Bravo, S. (2019). The Corporate Life Cycle and the Cost of Equity. Journal of Business Valuation and Economic Loss Analysis, Journal of Business Valuation and Economic Loss Analysis. 2019; 20180009
Budiarso , Novi Swandari. Bambang Subroto. Sutrisno T. & Winston Pontoh Dividend catering, life-cycle, and policy: Evidence from Indonesia. Cogent Economics & Finance. Volume 7, 2019 - Issue 1
Bulan, Laarni and Zhipeng Yan. (2010) “Firm Maturity and Pecking Order theory”, available at: www. ssrn.com/abstract =1760505.
Chang, H. S. (2015). Firm Life Cycle and Detection of Accrual-based Earnings Manipulation, Doctoral dissertation, University of Illinois at Urbana- Champaign.
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
Collins, D. Hribar., P. and X. Tian, (2012). Cross Sectional Variation Cash Flow Asymmetric Timeliness and Its Effect on the Earnings-Based Measure of Conditional Conservatism .Working Paper. University of Iowa.
Coulton, J.J., Ruddock, C. (2011). Corporate payout policy in Australia and a test of the life-cycle theory. Journal of Accounting and Finance, 51(2), 381-407.
Das, S. and Pandit, S (2010), Audit Quality, Life-Cycle Stage and the Investment Efficiency of the Firm. [Online] Available: WWW.SSRN.COM
Eulaiwi, B., Al-Hadi, A., Hussain, S. M., & Al-Yahyaee, K. H. (2018). Investment Committee, Corporate Cash Holdings and Corporate Life Cycle. International Review of Finance. doi:10.1111/irfi.12240
Hamers, Lars and Renders, Annelies and Vorst, Patrick, (2016). Firm Life Cycle, Heterogeneity in Investor Beliefs and Stock Price Crash Risk. Available at SSRN: http: //ssrn. com/abstract—2711170 or http: //dx. doi. org/l(). 2139/ssrn. 2711170.

مطالعات انجام شده خارج از کشور در حوزه عدم تقارن اطلاعاتی- فرمت word


فهرست مطالب


مطالعات انجام شده خارج از کشور....................................................................2
منابع و ماخذ.....................................................................................................14

برخی از منابع مورد استفاده

 Abad, David and Cutillas-Gomariz, M. Fuensanta and Sánchez-Ballesta, Juan P. and Yagüe, José, Real Earnings Management and Information Asymmetry in the Equity Market (October 31, 2016). European Accounting Review, (Forthcoming). Available at SSRN: https://ssrn.com/abstract=2868626
 Almutairi, A.R., Dunn, K.A. and Skantz, T. (2009).“Auditor Tenure, Auditor Specialization & Information Asymmetry”. Manageriel Auditing Journal, 24 (7): 600-623
 Alves. H.S, Canadas. N, Rodrigues, A.M, (2015), Voluntary disclosure, information asymmetry and the perception of governance quality: An analysis using a structural equation model, Review of Applied Management Studies, 13, (1): 66–79
 Andres, C. , Cumming, D. , Karabiber, T. Schweizer,D. : 1025, Do Markets Anticipate Capital StructureDecisions? available at: http://ssrn. Com
 Asli Ascioglu , Shantaram P. Hedge and Gohn b. Mcdermott , (2008), "Information Asymmetry and Investment- Cash Flow Sensitivity", Journal of Banking and Finance , Vol.32, Available at www.scincedirect.com
 Bachtiar, S. (2008). Accrual and information asymmetry.field research: accouting. University of Indonesia.
 Balakrishnan, Karthik. Vashishtha. Rahul.Verrecchia. Robert. E(2018). Foreign competition for shares and the pricing of information asymmetry: Evidence from equity market liberalization. Journal of Accounting and Economics. https://doi.org/10.1016/j.jacceco.2018.08.015
 Bhattacharya, N., Desai, H, and Venkataraman, K ,(2012), "Does Earnings Quality Affect Information Asymmetry? Evidences from Trading Costs". Contemporary Accounting Research, No 191, PP. 184-207.
 Blankespoor, E. , B. Miller, and H. White. (2012). Initial evidence on the market impact of the XBRLmandate. Working paper
 Brown, S. & Hillegiest, S. A. (2007). "How Disclosure Quality Affects the Level of Information Asymmetry". Review of Accounting Studies. 12: 443–477.
 Brown, S., Finn, M &Hillegeist, S. (2001). Disclosure Quality and the Probability of Informed Trade. Working paper. Northwestern University.
 Cai, J., Qian, Y., Liu, Y. (2008). Information asymmetry and corporate governance. Drexel college of business research, 2008-02. Availble at URL: http://www.researchgate.net/publication /228732938.
 Cerqueira, Antonio & Claudia Pereira, 2015. "Accounting Accruals and Information Asymmetry in Europe," Prague Economic Papers, University of Economics, Prague, vol. 2015(6), pages 638-661.
 Chen, H.L., Ho, M.H.C. and Hsu, W.T. (2013). “Does Board Social Capital Influence Chief Executive Officers' Investment Decisions in Research and Development?” R&D Management, 43 (4): 381-393.
 Cho, S., Lee, C., Pfeiffer, R., (2012) , " Corporate Social Responsibility Performance Iinformation and Information Asymmetry", Journal of Accounitng and Public Policy, Forthcoming.
 Chung , Chune Young, Hyeyoen Kim & Doojin Ryu (2016): Foreign investor trading and information asymmetry: evidence from a leading emerging market, Applied Economics Letters, DOI: 10.1080/13504851.2016.1208349
 Cindy M. Vojtech,2012" The Relationship Between Information Asymmetry and Dividend Policy" Finance and Economics Discussion Series Divisions of Research & Statistics and Monetary Affairs Federal
 Clinch, G., Stokes, D., & Zhu, T. (2012). Audit Quality and Information Asymmetry between Traders. Accounting & Finance. 52(3):743-765.
 Cormier, D. Houle, S and Ledoux, M. (2013). The Incidence of Eamlngs Management on Information Asymmetry in an Uncertain Environment: some Canadian Evidence. Journal of International Accounting, Auditing and Taxation. 22: 26-38.
 Dai, Y. Dongmin K. Li, W. (2013). Information Asymmetry, Mutual funds and Eamings Management: Evidence from China, China Journal of Accounting Research 6(3), 187—209.
 Danso A., et al. (2018) Leverage and firm investment: the role of information asymmetry and growth. International Journal of Accounting and Information Management,
 Fu Renhui, Pornsit, Kraft Arthur and Zhang, Huai(2014). Financial reporting frequency, information asymmetry, and the cost of equity. Journal of Accounting and Economics. 54(201٤)132–149.
 Fu, R., Kraft, A., and H. Zhang (2012). “Financial reporting frequency, information asymmetry, and the cost of equity.” Journal of Accounting and Economics, Vol. 54, pp. 132–149
 Gao, w and Zhou. F, (2015). The relationship between capital structure and information asymmetry. Journal of Accounting and Economic, 18-47.
 Ghani. Erlane K. Nur ‘Afifah Mohd Azemi. Evita Puspitasari (2017). The Effect of Information Asymmetry and Environmental Uncertainty on Earnings Management Practices among Malaysian Technology-Based Firms. International Journal of Academic Research in Economics and Management Sciences.2017, Vol. 6, No. 1 ISSN: 2226-3624

مطالعات انجام شده خارج از کشور در حوزه حساسیت سرمایه گذاری جریان نقدی- فرمت word


فهرست مطالب


مطالعات انجام شده خارج از کشور....................................................................2
منابع و ماخذ.....................................................................................................9

برخی از منابع مورد استفاده

منابع انگلیسی

 Agca, S., Mozumdar, A. (2008). The impact of capital market imperfections on investment-cash flow sensitivity. Journal of Banking and Finance, 32 (2): 207–216.
 Almeida, H., Campello, M. and Weisbach, M. S., ‘The cash flow sensitivity of cash’, Journal ofFinance, Vol. 59, 2004, pp. 17771804
 Arsalan, Ö., Florackis, C., and Ozkan, A. (2006). The role of cash holdings in reducing investment– cash Flow Sensitivity. Emerging Markets Review, 7 (4): 320–338.
 Attig, N., Cleary, S., Ghoul, S. (2014). "Corporate Legitimacy and Investment–Cash Flow Sensitivity". J Bus Ethics .DOI 10.1007/s10551-013-1693-3.
 Ben Mohamed, E., Fairchild, R. and Bouri, A. (2014). Investment cash flow sensitivity under managerial optimism: New evidence from NYSE panel data firms, Journal of Economics, Finance and Administrative Science, 19, 11–18.
 Bhabra ,Gurmeet Singh. Kaur. Parvinder . Seoungpil, Ahn (2016). Corporate governance and the sensitivity of investments to cash flows. https://doi.org/10.1111/acfi.12221
 Derouiche, I., Hassan, M. & Amdouni, S. J Manag Gov (2017). Ownership structure and investment-cash flow sensitivity 22: 31. https://doi.org/10.1007/s10997-017-9380-x
 Drobetz, w., Haler. R,.Meier. l& Tarhan, v(2014). sensitivities during financial crises. Hamburg Financial Research, 6.
 Duchin, R., Ozbas, O. and Sensoy, B. A.(2010). Costly external finance, corporate investment and the subprime mortgage financial crisis, Journal of Financial Economics, 97(3): 418-435.
 EL Gaied, Moez .(2018). "Investment-Cash Flow Sensitivity and Growth Opportunities," International Journal of Economics and Financial Issues, Econjournals, vol. 8(2), pages 154-160.
 Francis, B., Hasan, I., Song, L., and Waisman, M.,(2013). Corporate Governance and Investment-Cash Flow Sensitivity: Evidence from Emerging Markets, Emerging Markets Review, 15, 57-71.
 Francis, B.B., Iftekhar, H., and Liang, S. (2010).Agency problem and investmentcash flow sensitivity: Evidence from antitakeover legislation. www.docstoc.com/docs/44074996/Agency problem -and-investment-cash flowsensitivity-Evidence-from.
 Gautam, V., Singh, A., & Gaurav, S. (2014). Cash Holdings and Finance Constraints in Indian Manufacturing Firms. Research in Applied Economics, 6(3), 56-75.
 George, R., Kabir, R. and Qian, I., (2008). Investment-Cash Flow Sensitivity and Financial Constraints: An Analysis of Indian Business Group Firms, SSRN Working Paoer.

مطالعات انجام شده خارج از کشور در حوزه عملکرد شرکت- فرمت word


فهرست مطالب


مطالعات انجام شده خارج از کشور....................................................................2
منابع و ماخذ.....................................................................................................10

برخی از منابع

 Adams, R., and D. Ferreira. 2009. Women in the boardroom and their impact on governance andperformance. Journal of Financial Economics 94 (2):pp. 291-309
 Akbar. S., poletti- Hughes. J., el-faitouri. R., Ali shah. s. z. (2016). More on the Relationship between Corporate Governance and Firm Performance in the UK: Evidence from the Application of Generalized Method of Moments Estimation, Research in International Business and Finance, 2-36
 Al- Nasser Abdullah, A. Ismail, A. K. (2017). Corporate Governance Practices, Ownership Structure, and Corporate Performance in the GCC Countries, Journal of International Financial Markets, Institutions & Money, 46: 98-115
 Iqbal, M. Javed, F(2017). The Moderating Role of Corporate Governance on the Relationship between Capital Structure and Financial Performance: Evidence from Manufacturing Sector of Pakistan. International Journal of Research in Business and Social Science 6(1), 2017: 89-105
 Alfarooque, Omar, Keitha Dunstan, Tony Van Ziji & Waresul Karim (2007), “Ownership Structure and Corporate Performance: Evidence from Bangladesh”, Journal of Accounting and Economics, Volume 14, pp 127-150.
 Bansal. N, A, K.Sharma. (2016). Audit committee, corporate governance and firm performance. International Journal of Economics and Finance; Vol. 8, No. 3
 Bei, Zh. and Wijewardana, W. P. (2012). “Financial leverage, firm growth and financial strength in the listed companies in Sri Lanka”. Social and Behavioral Sciences, 40(5): 709 – 715.
 Bhattacharya, P. & M. A. Graham (2009), "Institutional Ownership Structure and Corporate Performance: A Disaggregated View", Journal of Multinational Financial Management, Vol. 19, PP. 370-394
 Bokhari, jawaad. & Hudson, Robert & keasey, kevin. (2005). "The predictive ability and profitability of technical trading rules: Does company size matter?". Economics letters, 86, p. 21-27;
 Christensen, J., Kent, P., Routledge, J., Stewart, J., (2015), Do corporate governance recommendations improve the performance and accountability of small listed companies?, Accounting and Finance. N. 55, pp.133-164
 Christian Andres,2008,Large shareholders and firm performance- An empirical examination of founding-family ownership,Journal of Corporate Finance 14(431-445
 Cinca, Cinca & Molinero, Mar & Larraz, Gallizo. (2005). "County and size effects in financial ratios: AEuropean perspective". Global Finance journal, 16. p 26-47.
 Conheady, B, McIlkenny, P, O, Kwaku K & Pignatel, I. (2015). Board effectiveness and firm performance of Canadian listed firms. The British Accounting Review: 1–14
 Demsetz, H. & B. Villalonga (2001), "Ownership Structure and Corporate Performance", Journal of Corporate Finance, Vol. 7, PP. 209-233.