پایگاه داده و منابع علمی حسابداری

مواردی از قبیل نام متغیر، نماد متغیر، تعریف مفهومی ساختار سرمایه, نحوه اندازه گیری ساختار سرمایه ، منبع گردآوری داده ، منابع و ماخذ را شامل می شود

مطالعات انجام شده خارج از کشور در حوزه هزینه بدهی - فرمت word

عنوان.........................................................................................................شماره صفحه

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

برخی از منابع مورد استفاده

Aldamen, H., Duncan, K. and McNamara, R. (2008). Corporate Governance, Risk Assessment and Cost of Debt, School of Business, Bond University, Australia. Paper presented at the 2007 AFAANZ conference, Christchurch, New Zealand, pages:1-32

Antonio Duréndez. Antonia Madrid‐Guijarro. Ginés Hernández‐Cánovas.(2018). Do Family Firms’ Specific Governance Mechanisms Moderate the Cost of Debt? https://doi.org/10.1111/auar.12217

Bhuiyan, M. and Nguyen, T. (2019), "Impact of CSR on cost of debt and cost of capital: Australian evidence", Social Responsibility Journal, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/SRJ-08-2018-0208

Chaney, P. K, M. Faccio and D. C. Parsley. (2012). "The Quality of Accounting Information in Politically Connected Firms". Working paper, Vanderbilt University.

Chatterjee, Sris and Gu, Xian and Hasan, Iftekhar and Lu, Haitian, Ownership Structure and the Cost of Debt: Evidence from Chinese Corporate Bond Market (February 04, 2019). Available at SSRN: https://ssrn.com/abstract=3336609 or http://dx.doi.org/10.2139/ssrn.3336609

Chwee Ming, Tee.(2018). Political connections and the cost of debt: Re-examining the evidence from Malaysia. https://doi.org/10.1016/j.mulfin.2018.05.003

Demirci, I., Eichholtz, P. & Yönder, E. (2018). Corporate Diversification and the Cost of Debt. J Real Estate Finan Econ (2018). https://doi.org/10.1007/s11146-017-9645-9
Eliwa, Y., Gregoriou, A. and Paterson, A. (2019), "Accruals quality and the cost of debt: the European evidence", International Journal of Accounting & Information Management, Vol. 27 No. 2, pp. 333-351. https://doi.org/10.1108/IJAIM-01-2018-0008

Elyasiani, E., Jia, J. and Mao, C. (2007). Institutional ownership stability and the cost of debt,Department of Finance, Fox School of Business and Management, Temple University, Philadelphia, PA 19122, USA


Emilia, R., & Wardhani, R. (2019). The impact of political connection on cost of debt with corporate governance as a moderating variable: Evidence from Indonesia. In K. S. Soliman (Ed.), Proceedings of the 33rd International Business Information

FabioLa Rosa. GiovanniLiberatore. FrancescoMazzi. SimoneTerzani.(2017). The impact of corporate social performance on the cost of debt and access to debt financing for listed European non-financial firms. https://doi.org/10.1016/j.emj.2017.09.007

Geile, A.L., (2007). Cash flow management and the cost of deb. Committee on Business Administration. Working Paper, University of Arizona.

Gu, Y. (Jenny), Filatotchev, I., Greg Bell, R., & Rasheed, A. A. (2017). Liability of foreignness in capital markets: Institutional distance and the cost of debt. Journal of Corporate Finance. doi:10.1016/j.jcorpfin.2017.10.014

Hanssens, J., Deloof, M & Vanacker, T. (2016).The Evolution of Debt Policies: New Evidence from Business Startups. Journal of Banking & Finance, 65, 120-133.

مطالعات انجام شده خارج از کشور در حوزه هزینه سرمایه- فرمت word

عنوان.........................................................................................................شماره صفحه

مطالعات انجام شده خارج از کشور....................................................................2
منابع و ماخذ.....................................................................................................11

برخی از منابع مورد استفاده

Barth M.Y, Konchitchki R, Landsman W.R.(2013). Cost of capital and earnings transparency. Journal of Accounting and Economics, 55: 206-224.

Belkhir, Mohamed and Ben Naceur, Sami and Chami, Ralph and Samet, Anis, Bank Capital and the Cost of Equity (September 18, 2019). Available at SSRN: https://ssrn.com/abstract=3488908 or http://dx.doi.org/10.2139/ssrn.3488908

Bhattacharya. N., Ecker, F., Per. M. Olsson and K. Schipper. (2011). Direct and mediated associations among earnings quality, information asymmetry, and the cost of equity. Accounting Review, 87 (2): 449-482

Botosan, C., and M. Plumlee, (2002), "A re-examination of disclosure level and expected cost of equity capital". Journal of Accounting Research 40 (1), Pp 21–40.

Chan, A.L., S. Lin, and N. Strong. (2009). Accounting conservatism and the cost of equity capital: UK evidence , Journal of Managerial Finance, 35. pp.325-345

Chen, C., Li, L., & Ma, M. L. (2014). “Product market competition and the cost of equity capital: evidence from China".,pp 1-35.

Dan Gode ,Partha Mohanram (2008), "Improving the relationship between implied cost of capital and realized return by removing predictable analyst forecast errors", http://www.isb.edu

Daske, Holger & Gunther, Gebhardt & Stefan, Klein (2005). "Estimating a Firm, Expected Cost of Equity Capital Using Consensus Forecasts".Sbr58: 2-36

David, C, S. & Jose, M, T, B. (2014). "Risk disclosure and cost of equity: The Spanish case". 59 (4) , PP. 105-135.

Deriqqa Mawaddah Yulfa, Fitriany Fitriany.(2019). Impact of Going-Concern Audit Opinion On Cost of Equity with Institutional Ownership as Moderation. https://doi.org/10.2991/aprish-18.2019.17


Ebihara T, Kubota K, Takehara H, Yokota E. (2014). Market liquidity, private information, and the cost of capital: Marketmicrostructure studies on family firms in Japan. Japan and the World Economy 32, 1–13

Elena Petrova, Georgios Georgakopoulos, Ioannis Sotiropoulos, Konstantinos Z. Vasileiou (2012), "Relationship between cost of equity capital and voluntary corporate disclosures", International Journal of Economics and Finance, Vol. 4, No. 30

Falatifah, M., & Hermawan, A. A. (2019). Board of directors effectiveness, audit committee effectiveness, and cost of equity: Role of voluntary integrated reporting. In K. S. Soliman (Ed.), Proceedings of the 32nd International Business Information Management Association Conference

Francis, J., R. LaFond, P. Olsson, and K. Schipper. (2004). Costs of equity and earnings attributes. The Accounting Review, 79(4). pp.967-1010

Gardner & et al., (2010), "Using Microsoft Corporation to Demonstrate the Optional capital structure trade-off of Theory", Journal of Economic and Finance Education, vol.9