پایگاه داده و منابع علمی حسابداری

مطالعات انجام شده خارج از کشور در حوزه کیفیت افشا - فرمت word

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

مطالعات انجام شده خارج از کشور....................................................................2
منابع و ماخذ.....................................................................................................12

برخی از منابع مورد استفاده

Adelopo, Ismail. (2011). Voluntary disclosure practices amongst listed companies in Nigeria. Advances in Accounting, incorporating Advances in International Accounting, 27: 338–345

Agyei-Mensah, B. (2019), "The effect of audit committee effectiveness and audit quality on corporate voluntary disclosure quality", African Journal of Economic and Management Studies, Vol. 10 No. 1, pp. 17-31. https://doi.org/10.1108/AJEMS-04-2018-0102

AlHarun,A.(2011). "Ownership structure and Voluntary Disclosure in Annual Reports of Bangladesh". pak.j.commer.soc.sci. vol. 5(1).

Ali, A. Chen, T. & Radhakrishnan, S. (2007). Corporate disclosures by family firms. Journal of Accounting and Economics, 44 (2): 238-286

Amer Alhazaimeh, Ravindran Palaniappan, Mahmoud Almsafir, (2014). The Impact of Corporate Governance and Ownership Structure on Voluntary Disclosure in Annual Reports among Listed Jordanian Companies. Procedia- Social and Behavioral Sciences, 129: 341 – 348

Anis, R. Fraser, I. and Hussainey, K.H. (2012). “A New Measure for Disclosure Quality”. Journal of Financial Economics, 1-45.

Artiach, Tracy., Clarkson, Peter., (2010) . Conservatism , Disclosure And The Cost Of Equity Capital. Journal of Accounting Research, Vol 48,28-70.

Banghøj, J. and T. Plenborg (2008). "Value relevance of voluntary disclosure in the annual report". Accounting and Finance 48(2): pp 159.

Ben Amar, W. and Boujenoui, A. (2006). “Factors Explanining Corporate Governance Disclosure Quality: Canadian Evidence”. Managerial Finance, 1-36.

Brown.S , Hillegeist. S, (2007) “How disclosure quality affects the level of information asymmetry" Rev Acc Stud 12:443–477



Cao, Y. Cassell, C.A. Myers, L.A. and Omer, T.C. (2012). “Does Company Reputation Matter for Disclosure Quality? Evidence from Management Earnings Forecasts”. Managerial Finance, 1-42.

Chen, S. Chen, X. & Cheng, Q. (2008). Do Family Firms Provide More or Less Voluntary Disclosure? Journal of Accounting Research, 64 (3): 499-536

Chen, T.K., Liao, Y.P., 2015. The Economic Consequences of Disclosure Quality under SFAS No. 131, Accounting Horizons 29 (1): 1-22.

Chi L.C. (2009). Do transparency and disclosure predict firm performance? Evidence from the Taiwan market. Expert Systems with Applications, 36, 11198–11203

Dicko, S., Khemakhem, H. & Zogning, F. Political connections and voluntary disclosure: the case of Canadian listed companies. J Manag Gov (2019). https://doi.org/10.1007/s10997-019-09471-3

مطالعات انجام شده خارج از کشور در حوزه هزینه تحقیق و توسعه - فرمت word

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

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

برخی از منابع مورد استفاده

Andrin Spescha. (2017). R&D expenditures and firm growth – is small beautiful? https://doi.org/10.1080/10438599.2018.1443154

Bin Khidmat, W., Wang, M. and Awan, S. (2019), "The value relevance of R&D and free cash flow in an efficient investment setup: Evidence from Chinese A-listed firms", Asian Journal of Accounting Research, Vol. 4 No. 1, pp. 95-111. https://doi.org/10.1108/AJAR-10-2018-0035

Blazsek, S., Escribano, A. (2016). Patent propensity, R&D and market competition: Dynamic spillovers of innovation leaders and followers. Journal of Econometrics, PII: S0304 4076(15)00255-9.

Cazavan-Jeny, A., Jeanjean, T., Joos, P. (2011). Accounting choice and future performance: The case of R&D accounting in France. Journal of Accounting and Public Policy, 30(2), 145-165

Chang Liu, Xuemeng Guo and Zhuojun Wang. R&D Expenses and Operating Performance in Pharmaceutical Industry. 2019 Asia-Pacific Forum on Economic and Social Development (APFESD 2019). 2019, Vol.2: 214-219.

Dolors, A. (2003). The Impact of R&D on Productivity in Uk Manufacturing. Presented at the Royal Economics Society Annual Conference.

Falk, M. (2007). R&D Spending In the High-tech Sector and Economic Growth, Research in Economics, 61 (3), 140-147

Franzen,L.Radhakrishnan ,S.(2009).The value relevance of R&D across profit and loss firm." Journal Acoounting "-28 ,16-32.

Graevenitz, G.V. and Sandner, P. (2009), “Are Advertising and R&D Complements?”, Repec, Working Paper

Gu, L., (2015).Product Market Competition, R&D Investment and StockReturns, Journal of Financial Economics, vol 119, pp:1-248

Harris, R., & Cherli, Q. (2006). Exporting, R&D and absorbtive capacity in UK establishments. University of Glasgow

Hashimoto, A., Haneda, S. (2008). Measuring the change in R&D efficiency of the Japanese pharmaceutical industry, Research Policy, 37(10):1829–1836

Ho, S. S.M., Li, A. Y., Tam, K. and Tong, J.Y., (2016), Ethical image, Corporate social responsibility, and R&D Valuation, Pacific-Basin Finance Journal, PII: S0927 538X(16)30008-7, pp: 813.

Hur, K.S.; Kim, D.H.; Cheung, J.H. (2019). Managerial Overconfidence and Cost Behavior of R&D Expenditures. Sustainability 2019, 11, 4878.

Hye-Jeong Nam.(2018). The dividend payout policy and R&D for loss firms: evidence from South Korea https://doi.org/10.1080/16081625.2019.1546564

Jonce,D.(2000).The relative importance of earnings and other information in the valuation of R&Dintensive firms.Www.Proquest.com

Kagochi, J. M., & Jolly, C. M. (2010). R&D investments, human capital, and the competitiveness of selected U.S. agricultural export commodities. International Journal of Applied Economics, 7(1), 58-77.

Kang, M.; Kim, S.; Cho, M.-K. (2019). The Effect of R&D and the Control–Ownership Wedge on Firm Value: Evidence from Korean Chaebol Firms. Sustainability 2019, 11, 2986.

مطالعات انجام شده داخل کشور در حوزه فشار کاری حسابرس - فرمت word

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


مطالعات انجام شده داخل کشور........................................................................2
منابع و ماخذ......................................................................................................8

برخی از منابع مورد استفاده

اکبری، محسن؛ محفوظی، غلامرضا؛ هوشمند، رضوان.(1395). بررسی عوامل موثر بر رفتار ناكارآمد و تاثیر آن بر تغییر شغل حسابرسان؛ نشریه پژوهش‌های تجربی حسابداری » شماره3

برزیده، فرخ، خیراللهی، مرشید.(1390). مسئولیت پاسخگویی، فشار زمانی و کتمان شواهد حسابرسی. دانش حسابرسی. 11 (45)، 4-27

جعفری، محبوبه.(1395). بررسی تأثیر فشارها و معضلات اخلاقی بر تضاد حسابرسی. پایان نامه کارشناسی ارشد، دانشگاه ولی عصر(عج) رفسنجان، دانشکده مدیریت و حسابداری

حسین زاده، علی؛ طباطبائی فخار، پیمان.(1394). بررسی تاثیر تعهد حسابرسان بر فشار بودجه زمانی در حسابرسی.کنفرانس بین المللی مدیریت و علوم اجتماعی - 1394

خلیفه سلطانی، سید احمد، براری، سمانه.(1394). بررسی علل و پیامدهای استرس نقش حسابرس. فصلنامه حسابداری مالی، سال هفتم، شماره 28، صص 55-32

شادابی، زهرا؛ شیخی، مینا؛ پناهی، داود.(1398). بررسی تاثیرفشارکاری حسابرس برکیفیت گزارشگری مالی باتاکیدبردوره تصدی حسابرس.نشریه چشم انداز حسابداری و مدیریت، سال دوم شماره ۱۲ (پاییز ۱۳۹۸)، صفحات:۷۷ -۹۰

صانعی، احمد.(1395). بررسی رابطه فشار زمانی، فعالیت‌های آموزشی و رفتارناکارآمد حسابرسان. پایان نامه کارشناسی ارشد، دانشگاه امام رضا(ع).

صدری، مسیح اله؛ احمدی، سعید علی.(1398). تاثیر فشار بودجه زمانی و فشار صاحبکار بر قضاوت حسابرس با تاکید بر هوش هیجانی؛ دانش حسابداری مالی؛ دوره 6، شماره 3 - شماره پیاپی 22

طباطبایی فخار، پیمان؛ حسین زاده، علی.(1394). بررسی تاثیر تعهد حسابرسان بر فشار بودجه زمانی در حسابرسی. کنفرانس بین المللی مدیریت و علوم اجتماعی

عالی پور، مرید؛ صالحی، اله کرم.(1397). بررسي تاثير استرس كار حسابرس بر كيفيت حسابرسي؛ نشریه دانش حسابرسی » (پياپي 72)، پاييز 1397 شماره3

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 کیفیت سود - فرمت word

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

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

برخی از منابع مورد استفاده

Andras Takacs and Tamas Szucs (2019). The effect of decreasing interest rates on European banks’ earnings quality. Banks and Bank Systems, 14(2), 174-180. doi:10.21511/bbs.14(2).2019.15

Andre Ata Ujan, Mukhlasin. (2019). The Effect of Internal Control and Ethics Disclosure on Earnings Quality: Investor Perception-Based Analysis. Academy of Accounting and Financial Studies Journal. 2019 Vol: 23 Issue: 6

Anup, Srivastava, (2014), “Why Have Measures of Earnings Quality Changed Over Time?” To appear in: Journal of accounting and economics

Arniati, T.; Puspita, D.A.; Amin, A.; Pirzada, K. 2019. The implementation of good corporate governance model and auditor independence in earnings’ quality improvement, Entrepreneurship and Sustainability Issues 7(1): 188-200. http://doi.org/10.9770/jesi.2019.7.1(15)

Baxter, P., and J. Cotter, (2009), Audit committees and earnings quality, Accounting and Finance 49, 267–290

Bha rath, S. T., Sunder, J. & Sunder, S. V. (2006). Accounting Quality and Debt Contracting. SSRN working paper

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

Blanco B, Garcia Lara J, Josep Tribo J .(2014). The Relation between Segment disclosure and Earning Quality. J. Account . Public Policy, 33: 449–469

Bonacchi, M., Marra, A., & Zarowin, P. (2019). Organizational structure and earnings quality of private and public firms. Review of Accounting Studies. doi:10.1007/s11142-019-09495-y

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.

Francis J, Nanda D J, Olsson P .(2008). Voluntary disclosure, earnings quality and cost of capital. Journal of Accounting Research,46: 53-99

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

Ghosh, A., Jain, G. (2004). Sustained Earnings and Revenue Growth, Earnings Quality, and Earning Response Coefficients. Working Paper, 10(1); Pp. 33-57

Gong, G., Yue, L., & Hong, X. (2009). The Association Between Management Earnings Forecaset Errors and Accruals. The Accounting Review, 84(2); Pp. 497-530

Gopal V. Krishnan. Jing Zhang. (2019). Does Mandatory Adoption of IFRS Enhance Earnings Quality? Evidence From Closer to Home. The International Journal of Accounting. Vol. 54, No. 1. DOI: 10.1142/S1094406019500033