پایگاه داده و منابع علمی حسابداری

مطالعات انجام شده خارج از کشور در حوزه تجدید ارائه صورتهای مالی - فرمت word


مطالعات انجام شده خارج از کشور....................................................................2
منابع و ماخذ.....................................................................................................13

برخی از منابع مورد استفاده

Abdullah, S.N., Mohamad Yusof and Mohamad Nor, (2010), "Financial Restatements and Corporate Governance among Malaysian Listed Companies", Managerial Auditing Journal, Vol. 25, PP. 526-552.

Agrawal, A. and Chadha, (2005), "Corporate Governance and Accounting Scandals", Journal of Law & Economics, Vol. 48, PP. 371-406.

Albring, S.M., Huang, S.X., Pereira,R.; and X. Xu. (2013). The Effects of Accounting Restatements on Firm Growth. Journal of Accounting and Public Policy, Vol. 32, No. 5, Pp. 357–376.

ALMUTAIRI, SAMIRAH,SALEH,M (2019) The Relationship between Audit Committee Characteristics, Financial Statement Restatements, and Audit Fees: US evidence. Unspecified thesis, Durham University.

Amoah. N. Y., and A. P. Tang. (2010). Board, Audit Committee and Restatement Induced Class Action Law. Advances in Accounting, Incorporating Advances in International Accounting, Vol. 26, Pp. 155-169

BenYoussef ,Nourhene, Saqib Khan (2018). Timing of earnings restatements: CEO equity compensation and market reaction. Accounting and Finance. doi: 10.1111/acfi.12220

Blankley, A. I., D. N. Hurtt, and J. E. MacGregor. (2012). Abnormal audit fees and restatements Auditing: A Journal of Practice & Theory, 31 (1): 79–96.

Blankley, A. I., D. N. Hurtt, and J. E. MacGregor. (2014). The relationship between audit report lags and future restatements. Auditing: A Journal of Practice & Theory, 33 (2): 27–57

Bowen, Robert M. and Dutta, Shantanu and Zhu, Pengcheng, Are Financially Constrained Firms More Prone to Financial Restatements? (July 10, 2018). Available at SSRN: https://ssrn.com/abstract=3211497 or http://dx.doi.org/10.2139/ssrn.3211497

Callen, J.L., Livan, L., and D. Segal. (2002). Accounting Restatements: Are They Always Bad News for Investors?. Working Paper, University of Toronto and New York University.

Carcello, J., Neal, T., Palmrose, Z. and Scholz, S. (2011). “CEO Involvement in Selecting Boardmembers and Audit Committee Effectiveness”. Contemporary Accounting Research, 28 (2): 396-430.

Chen Ma Junrui Zhang2011 Research on Impact of Financial Restatement on Firm Value in Chinese Listed Firms

Chen, H., Chen, Z., Dhaliwal, D. S., & Huang, Y. (2017). Accounting Restatements and Corporate Cash Policy. Journal of Accounting, Auditing & Finance, 0148558X1773265. doi:10.1177/0148558x17732654

Cianci, A. M., Clor-Proell, S. M., & Kaplan, S. E. (2018). How Do Investors Respond to Restatements? Repairing Trust Through Managerial Reputation and the Announcement of Corrective Actions. Journal of Business Ethics. doi:10.1007/s10551-018-3844-z

مطالعات انجام شده خارج از کشور در حوزه تامین مالی- فرمت word


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

برخی از منابع مورد استفاده


Abor, J., and Godfred, A.,(2010)." Investment Opportunities, Corporate Finance, and Dividend Payout Policy", Economics and Finance Vol 27, No 3.

Adomako. A , (2014),"The financing behaviour of firms and financial crisis", Managerial Finance. http://dx.doi.org/10.1108/MF-04-2014-0098

Ahn, Y. (2019). Distress cost and corporate financing policy: evidence from the equity options market. Applied Economics, 1–14. doi:10.1080/00036846.2019.1591602

Bradsha, M. and Richardson, S., and Sloun, L. (2015). Expectations of Security Type and the Information Content of Debt and Equity Offers. Journal of Financial Intermediation, 1(3), 195-214.

Bradshaw,M.,S.A, Richardson,(2006) ,"The Relation between Corporate Financing Activities, Analysts's Forecasts and Stock Returns" ,Journal of Accounting and Economics 42, PP 53- 85.(2006)

Butler, A. W. , Cornaggia, J. , Grullon, G. , & Weston, J. P. (2009) . "Corporate financing decision and managerial market timing", Working paper, available on the internet at www. google. Com

Casser, Gavin John, 2013," External financing and firm operating performance", Working Paper, University of California, Berkeley.

Chaleeda, Md. Aminul Islam, Tunku Salha Tunku Ahmad&Anas Najeeb Mosa Ghazalat(2019). The Effects of Corporate Financing Decisions on Firm Value in Bursa Malaysia. International Journal of Economics and Finance; Vol. 11, No. 3; 2019

Cohen,D.A, T.Z Lys,(2006) "Weighing the Evidence on the Relation between External Corporate Financing Activities, Accruals and Stock Returns" , Journal of Accounting and Economics, 42,PP 87-105.

Dongmi, Li. (2011). “Financial constraints: R&D investment, and stock returns”. The Review of Financial Studies, Vol. 24, pp. 2974-3007

Du, Jun &Girma, Sourafel. (2012), “Fimm Size, Source of Finance and Growth: Evidence from China”, International Journal of the Economics of Business, Vol. 19, Issue. 3.

Fosberg, R. H. (2014). Agency problems and debt financing: Leadership structure effects. Corporate Governance: International Journal of Business in Society, 4(1): 31-38.

García Lara, J.M., B. García Osma and F. Penalva, (2015). “Accounting Conservatism andFirm Investment Efficiency”. Review of Accounting Studies. Forthcoming

Gautam, V., & Vaidya, R (2013); “Growth and finance constraints in Indian manufacturing firms”, Applied Financial Economics, Vol. 24, No.1, pp. 31-40

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


مطالعات انجام شده خارج از کشور....................................................................2
منابع و ماخذ.....................................................................................................13

برخی از منابع مورد استفاده


Abdul Rashid ,Azwan, Muhd Kamil Ibrahim, Radiah Othman& Kok Fong See. (٢١٠٢). " IC disclosures in IPO prospectuses: evidence from Malaysia". Journal of Intellectual Capital, Vol. ٠١, Iss. ٠, pp. 57-80

Abeysekera, I. (2008) Intellectual capital disclosure trends: Singapore and Sri Lanka, Journal of Intellectual Capital, Vol. 9, No.4, pp. 723-737.

Ahangar, R. G. ,(2011), “The Relationship between Intellectual Capital and Financial Performance: An Empirical Investigation in an Iranian Company”. African Journal of Business Management. Vol.5 (1), PP. 88-95.

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.

Appuhami, B. A. Ranjith, (2007), “The Impact of Intellectual Capital on Investors’ Capital Gains on Shares: An Empirical Investigation of Thai Banking, Finance & Insurance Sector”, International Management Review, Vol. 3, No. 2, PP. 14-25.

Belal, A. R., Mazumder, M. M. M., & Ali, M. (2018). Intellectual capital reporting practices in an Islamic bank: A case study. Business Ethics: A European Review. doi:10.1111/beer.12211

Chan, H.K., (2009) “Impact of intellectual capital on organizational performance: An empirical study of companies in the Hang Seng Index (HSI)”, The Learning Organization, Vol. 16, No. 1

Deep, R .Pal Narwal. K (2014). Intellectual Capital and its Association with Financial Performance: A Study of Indian Textile Sector. Int. J. Manag. Bus. Res., 4(1), 43- 54.

Dimitrios, M. , & Georgios, T. (2011) ,"The Impact of Intellectual Capital on Firm’s Market Value and Financial Performance", Jornal of Intellectual Capital , Vol 12 , No 1, pp 132-151

Djamil. A.B., Razafindrambinina. D, Tandeans. C, (2013), The Impact of Intellectual Capital on a Firm’s Stock Return: Evidence from Indonesia. Journal of Business Studies Quarterly, 5, (2):176-183.

Domenico C, Fabrizio R. (2014). Intellectual capital and performance of listed companies: empirical evidence from Italy. Measuring Business Excellence. 18: 22-35.

مطالعات انجام شده خارج از کشور در حوزه حاکمیت شرکتی - فرمت word


مطالعات انجام شده خارج از کشور....................................................................2
منابع و ماخذ.....................................................................................................13

برخی از منابع مورد استفاده

Ahmed ,Farhan, Suman Talreja, Muhammad Kashif(2018). Effects of Corporate Governance and Capital Structure on Firms’ Performance: Evidence from Major Sectors of Pakistan. Indonesian Capital Market Review 10 (2018) 90-104

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.

Akeju, J. B., and A. A. Babatunde. 2017 Corporate governance and finanaclal reporting quality in Nigeria. International Journal of Information Research and Review 4(2):3749-3753.

Al Manaseer, Moousa F. and Riyad Mahmod Al- Dahiyat (2012), “the Impact of Corporate Governance on the Performance of Jordanian Banks”, European Journal of Scientific Research , Vol. 67, No. 3, pp. 349-359

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.

Albassam, W. (2014). Corporate governance, voluntary disclosure and financial performance: ban empirical analysis of Saudi listed firms using a mixedmethods research design. PhD thesis, University of Glasgow

Ali Shah, Syed Zulfiqar. Tariq Bhutta, Nousheen. (2014). Investors 'Reaction to the Implementation of Corporate Governance Mechanisms, Open Journal of Accounting, pp. 3-8

Alves, S. M. G. 2011. The effect of the board structure on earnings management: evidence from Portugal. Journal of Financial Reporting and Accounting 9(2):141-160

Alzoubi, E. S. S., and M. H. Selamat. 2012. The effectiveness of corporate governance mechanisms on constraining earning management: literature review and proposed framework. International Journal of Global Business 5(1):17-35.

Amarjit G, Nahum B, (۲۰۱۲). "The Impact of Corporate Governance on Working Capital Management Efficiency of American Manufacturing Firms", Managerial Finance, Vol. 39, pp ۷۵۵-۷۹۱

Ameer, R. (2010). “The role of institutional investors in the inventory and cash management practices of firms in Asia”. J. of Multi. Fin. Manag, Vol 20: 126–143

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


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

برخی از منابع مورد استفاده

Abedalqader, A. Al; Al Issa .R. T. I. and R. A. Ata Baker (2011). Do audit tenure and firm sizecontribute to audit quality?Empirical evidence from Jordan. Managerial Auditing Journal. Vol. 26, No. 4, pp. 317334

Adeyemi, S. B. and T. O. Fagbemi (2010). "Audit quality, corporate governance characteristics in Nigeria." International Journal of Business and and firm Management 5(5): 169-179

Alastair Lawrence, Miguel Minutti-Meza, and Ping Zhang. (2011).”Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics?”. The Accounting Review, 86 (1), 259

Amel Kouaiba, Anis Jarbouib.External audit quality and ownership structure: interaction and impact on earnings management of industrial and commercial. Tunisian sectors Journal of Economics, Finance and Administrative Science 19 (2014) 78–89

Andrew, B. J., Moldrich, M. and Roebuck, P. (2008). Mandatory audit firm rotation and audit quality. Managerial Auditing Journal, 23 (5): 420-437

Arrunada B.and Paz-Ares C, (2004),»Mandatory rotation Of Company Auditors: A critical examination». International Review of Law and Economics, pp. 5569-.
Asthana, S. C. & Boone, J. P. (2014). Abnormal Audit Fee and Audit Quality.AUDITING: A Journal of Practice & Theory, 31 (3): 1-22.

Ball, F; Tyler, j; Wells, P. (2015); "Is audit quality impacted by auditor relationships”, Journal of Contemporary Accounting and Economics, Vol. 11, pp. 166–181.

Carcello, J. V. , & Nagy, A. L. (2004). Client size, auditor specialization and fraudulent financial reporting. Managerial Auditing Journal, 19 (5) , 651–668.

Choi, Jong-Hag, Kim Chansong, Kim J, Zhang, Y. (2010). Audit Office Size, Audit Quality, and Audit pricing. A journal of Auditing practice and Theory, A.A.A.