پایگاه داده و منابع علمی حسابداری

مطالعات انجام شده خارج از کشور در حوزه جریان نقد آزاد - فرمت word

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

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

برخی از منابع مورد استفاده

Anita Kristina, Prihatiningsih, Ida Savitri Kusmargiani. (2019). ANALYSIS OF THE EFFECT OF LIQUIDITY, ASSETS STRUCTURE, FREE CASH FLOW, AND SIZE OF COMPANIES ON DEBT POLICY (DER) IN PT JASA MARGA Tbk PERIOD. https://jurnal.polines.ac.id /index.php /keunis /article /view /1588

Bhundia A. (2012) “A comparative study between free cash flows and earnings management”. Business Intelligence Journal Vol. 5 No.1 pp. 123-129.

Bimantara, Praghista Ahmad (2019) Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Pertumbuhan Perusahaan, Dan Free Cash Flow Terhadap Kebijakan Hutang. Undergraduate thesis, STIE Perbanas Surabaya

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, X., Sun, Y., and Xu, X, (2015), “Free Cash Flow, Over-Investment and Corporate Governance in China”, Pacific-Basin Finance Journal, In Press, doi:10.1016/j.pacfin.2015.06.003

Cheng, Z., Charles, P., & Junrui, Z. (2014). Free cash flow, growth opportunities, and dividends: does cross-listing of shares matter? The Journal of Applied Business Research, Vol.30(2), 587-598

Chosiah, C., Purwanto, B., & Ermawati, W. J. (2019). Dividend policy, investment opportunity set, free cash flow, and firm performance: Indonesian’s agricultural sector. Jurnal Keuangan dan Perbankan, 23(3), 403-417. https://doi.org/10.26905/jkdp.v23i3.2517


Dan Han, Xuemei Chen.(2018. Free Cash Flow, Corporate Social Responsibility and Enterprise Value: An Empirical Analysis Based on Listed High-tech Enterprises. https://doi.org/10.2991/icmess-18.2018.353

Dewi, Nella Chrismala (2019) MODEL PENINGKATAN HARGA SAHAM MELALUI RETURN ON ASSETS, DEBT TO EQUITY RATIO DAN FREE CASH FLOW DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL INTERVENING (Studi pada Perusahaan Sektor Agraris yang terdaftar di BEI). Undergraduate thesis, Universitas Islam Sultan Agung.

Djaja Perdana . (2019). INVESTIGASI EMPIRIS INTERAKSI FREE CASH FLOW, EARNING MANAGEMENT DAN INEFISIENSI INVESTASI. DOI: https://doi.org/10.22219/jrak.v9i3.9772

Dwiastuty, Elvadea Happy (2019) Pengaruh Profitabilitas, Free Cash Flow, Growth Dan Likuiditas Terhadap Kebijakan Dividen Perusahaan Manufaktur. Undergraduate thesis, STIE Perbanas Surabaya.

مطالعات انجام شده خارج از کشور در حوزه سرمایه گذاری بیش از حد (بیش سرمایه گذاری) - فرمت word

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

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

برخی از منابع مورد استفاده


ADMIRALTY SAAVIRA AL CHOLILI, (2019) POLITICAL CONNECTIONS, OVERINVESTMENT, AND GOVERNANCE MECHANISM IN INDONESIA. Skripsi thesis, Universitas Airlangga.

Aline Damasceno, Pellicani. Aquiles Elie Guimarães, Kalatzis .(2019). Ownership structure, overinvestment and underinvestment: Evidence from Brazil. Research in International Business and Finance. Volume 48, April 2019, Pages 475-482

Anagnostopoulou, Seraina C. and Avgoustaki, Argyro and Garcia Osma, Beatriz, Disclosure of Firm Efforts to Improve Employee Quality and Corporate Investment Efficiency (March 28, 2020). Available at SSRN: https://ssrn.com/abstract=3563037 or http://dx.doi.org/10.2139/ssrn.3563037


Bella Joy Winarta, Neneng Djuaeriah, Yosman Bustaman(2018). CEO Characteristics on Cash Holdings & Overinvestment: Evidence from Indonesian Firms. Journal of Management Practices, Humanities and Social Sciences. Vol 2 Issue 2 pp. 28-34. https://doi.org/10.33152/jmphss-2.2.1

BenMoussa, F.; and J. Chichti. (2011). “Interactions between Free Cash Flow, Debt Policy and Structure of Governance: 3SLS Simultaneous Model”,Journal of Management Research, Vol. 3, pp. 1-34

Chen, X., Sun, Y., and Xua. X.(2016). Free cash flow, over-investment and corporate governance in China, Pacific-Basin Finance Journal, 37, 81-103.

Chih Jen Huang , Tsai-Ling Liao , Yu-Shan Chang , (2015) “Over-investment, the marginal value of cash holdings and corporate governance”, Studies in Economics and Finance, Vol. 32 Iss: 2, pp 204 – 221


Cutillas Gomariz, Mª F., Sánchez Ballesta, J.P. (2014), "Financial reporting quality, debt maturity and investment efficiency", Journal of Banking & Finance, Volume 40, PP 494–506

مطالعات انجام شده خارج از کشور در حوزه شفافیت سود (شفافیت مالی) - فرمت word

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

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

برخی از منابع مورد استفاده


Aman, Hiroyuki and Beekes, Wendy and Brown, Philip R.,(2019). Corporate Governance and Transparency in Japan (August 12, 2019). Available at SSRN: https://ssrn.com/abstract=1874611 or http://dx.doi.org/10.2139/ssrn.1874611

Anderson, Crystal,(2018). "The Effect of Mandatory Adoption of IFRS on Transparency for Investors" (2018). CMC Senior Theses. 1946. https://scholarship.claremont.edu/cmc_theses/1946

Andrade. C. Sandro, Bernile. Gennaro, Hood. M. Frederick (2009).” SOX, Corporate Transparency, And the Cost of Debt” Journal of Financial Intermediation,Volume 18, Issue 4,541-558

Barth, M. E. Konchitchki, Y , And W.R. Landsman. (2013), “Cost Of Capital And Earnings Transparency.” Working Paper, Stanford Universit and the University Of North Carolina at Chapel Hill.

Biddle، G. Hilary G. (2006)."Accounting Quality and Firm-Level Capital Investment".The Accounting Review، 81، Pp: 963-982.

Boniface Muriithi Wanjau. Willy Mwangi Muturi. Patrick Ngumi.(2018). Influence of Corporate Transparency Disclosures on Financial Performance of Listed Companies in East Africa. Asian Journal of Finance & Accounting. Vol. 10, No. 1 URL: https://doi.org/10.5296/ajfa.v10i1.12492

Cheung, Y. L , Ping, J. b, Weiqiang, T. (2010). A transparency Disclosure Index measuring disclosures: Chinese listed companies, Journal of Accounting Public Policy, 29: 49-58

Chiu, Chi, Li.(2009).” Do Transparency And Disclosure Predict Firm Performance?
Chu, C., Ho, K., Lo, C. et al. Information disclosure, transparency ranking system and firms’ value deviation: evidence from Taiwan. Rev Quant Finan Acc 53, 721–747 (2019). https://doi.org/10.1007/s11156-018-0764-z

Elliott, W. Brooke, Krische, D. Susan. Peecher, E. Mark, (2010),” Expected Mispricing: The Joint Influence Of Accounting Transparency And Investor Base” . Journal of Accounting Research, 48: 343-381

مطالعات انجام شده خارج از کشور در حوزه ضریب واکنش سود - فرمت word

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

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

برخی از منابع مورد استفاده

Ajeng Wahyuni, Cacik Rut Damayanti. (2020). EFFECT OF PROFIT PERSISTENCY, CAPITAL STRUCTURE AND CORPORATE SOCIAL RESPONSIBILITY (CSR) ON EARNING RESPONSE COEFFICIENT (ERC) (Study of SOEs Listed on the IDX and Using the Global Reporting Initiative (GRI) G4 Period 2013-2016). Vol 78, No 1

ANGGRAINI, WIDYANANDA (2018) the effect of product diversity, growth opportunities, and voluntary disclosure on earnings response coefficient S1 thesis, Universitas Mercu Buana Jakarta. http://repository.mercubuana.ac.id/id/eprint/44892

Ariff, M., Fah, C. F., & Ni, S. W. (2013). Earnings response coefficients of OECD banks: Tests extended to include bank risk factors. Advances in Accounting, 29(1), 97–107.

Arna Suryani . (2019). Voluntary Disclosure and Earning Responses Coefficient and with Corporate Social Responsibility as Intervening Variable. www.gatrenterprise.com/GATRJournals/afr_issues.html

Bae¸B. and. H. Sami (2005)¸"The effect of potential Environmental Liabilities on Earnings Response Coefficients" ,Journal Of Accounting, Auditing & Finance¸ pp.43-70

Balsam S, Krishnan J, Yang j.(2003). Auditor Industry Specialization and the Earnings Response Coefficient. Auditing: A journal of practice & Theory 2003.

Belkaoui A. R.(2002). The Effects of Multinationality on Earnings Response Coefficients. Managerial Finance 2002; 28: 97-106.

Budi Gautama Siregar.(2018). Influence Analysis of Corporate Social Responsibility, Default Risk and Conservatisme on Earning Response Coefficient through Earning Management in Stockholding Manufacturing Company Joined in Indonesia Sharia Stock Index. Journal of Applied Economic Sciences (JAES). Issue No: 57. Pp:729-741
Chambers¸ D. J¸ R. N.Freeman and A. S. Koch ( 2005)¸ " The effect of Risk on price Responses to Unexpected Earnings" January (3) , SSRN.

Cheng, F.F., Nasir, A. (2010). Earning Response Coefficients and the Financial Risks of China Commercial Banks. International Review of Business Research Papers, 6(3): 178-188.


Choi, J.H., Choi, S., Myers, L.A. & Ziebart, D. (2013). Financial Statement Comparability and the Ability of Current Stock Returns to Reflect the Information in Future Earnings. Working Paper, Available at http://www.ssrn.com

Christiningrum, M., Subhan, A., & Damayanti, A. (2019). ANALISIS PENGARUH RISIKO LITIGASI DAN RISIKO BISNIS TERHADAP EARNINGS RESPONSE COEFFICIENT (ERC) DENGAN KUALITAS AUDIT SEBAGAI FAKTOR PEMODERASI. JURNAL ILMIAH BISNIS, PASAR MODAL DAN UMKM, 2(1), 88-96. Retrieved from https://ibn.e-journal.id/index.php/JIBPU/article/view/123

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

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

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

برخی از منابع مورد استفاده

Anderson, Neophytos Lambertides , Lenos Trigeorgis ,(2007); ”Managerial discretion in distressed firms" , The British Accounting Review.No.39 , PP. 323–346

Anthony, Chen. James Jianxin, Gong. (2019). Accounting comparability, financial reporting quality, and the pricing of accruals. https://doi.org/10.1016/j.adiac.2019.03.003

Aveen Rampershad . Charl de Villiers. (2018). The Association Between Dividends and Accruals Quality. https://doi.org/10.1111/auar.12215

Cahyo Indraswono, Anggreni Dian Kurniawati. (2020). Manufacturing Corporate Life Cycle and Discretionary Accruals with Piecewise Linear Model. DOI: http://dx.doi.org/10.24856/mem.v35i1.1195

Chambers. S., payn M. (2006). " Audit quality and Finlan", Earnings Management: Evidence from Working paper, Available at http://ssrn.com

Chan, K. , L. Chan, N. Jegadeesh, and J. Lakonishok, (2006). "Earnings quality and stock returns", Journal of business,forthcoming

Chaney, P. K., M. Faccio, and D. C. Parsley. ۲۰۱۲. The Quality of Accounting Information in Politically Connected Firms. Working paper, Vanderbilt University

Chou, S. and Chang, C. (2020), "Does corporate diversification enhance accrual quality?", Review of Accounting and Finance, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/RAF-01-2018-0003

Core, John. Guay,Wayne Verdi,Rodrigo. (2008). Is accruals quality a priced risk factor. Journal of Accounting and Economics 46, 2-22

David B. Bryan. Terry W. Mason. (2020). Independent director reputation incentives, accruals quality and audit fees. https://doi.org/10.1111/jbfa.12435

David Okelue Ugwunta, Boniface Uche Ugwuanyi. (2018). Accounting Conservatism and Performance of Nigerian Consumer Goods Firms’: An Examination of the Role of Accruals. DOI:10.5430/ijfr.v10n1p1

Dechow, P. & Dichev, I. (2002). The quality of accruals and earnings: The role of accrual estimation errors". The Accounting Review. 77, 35-59.

Effiezal Aswadi Abdul, W., Nik Abdul Majid, W., Harymawan, I. and Agustia, D. (2020), "Characteristics of auditors’ non-audit services and accruals quality in Malaysia", Pacific Accounting Review, Vol. 32 No. 2, pp. 147-175

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

Francis, J. and S. Micheal (2005). “A reexamination of the persistence of accruals and cash flows”, Journal of Accounting and Economics, 43, PP.413-451