پایگاه داده و منابع علمی حسابداری

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

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

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

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

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

برخی از منابع مورد استفاده

Adibah Yahya, Saepul Hidayat. (2019). The Influence of Current Ratio, Total Debt to Total Assets, Total Assets Turn Over, and Return on Assets on Earnings Persistence in Automotive Companies. DOI : https://doi.org/10.24198/jaab.v3i1.24959

Aguguom AT, Dada SO, Nwaobia AN (2019) Earnings Persistence and Firm Performance: Implications of Analysts’ Accurate Forecast Ability from the Emerging Market of Nigeria. Int J Account Res 7: 197. doi:10.4172/2472-114X.1000197

Asare, Kwadwo,(2019). "Earnings Persistence and Levels of the Accrual Ratio and Discretionary Accruals" (2019). Accounting Journal Articles. Paper 121.
https://digitalcommons.bryant.edu/acc_jou/121

Asih, Farida Tresna.(2019). THE INFLUENCE OF BOOKS TAX DIFFERENCES AND ACCRUED EARNINGS ON THE EARNINGS PERSISTENCE. URI: http://hdl.handle.net/123456789/24442

Atwood, T., Drake, M. S., & Myers, L. A. (2010). Book-tax Conformity, Earnings Persistence and the Association Between Earnings and Future Cash flows. Journal of Accounting and Economics, 50(1), 111-125.

Blaylock, B., Shevlin, T., & Wilson, R. J. (2011). Tax Avoidance, Large Positive Temporary Book-tax Differences, and Earnings Persistence. The Accounting ReView, 87(1), 91-120

Boubakri, F. (2012), The Relationship between Accruals Quality, Earnings Persistence and Accruals Anomaly in the Canadian Context, International Journal of Economics and Finance, 4(6), 51-62.

Cameran,KL, Prencipe and A., & P. Trombetta. 2008. The international debate over mandatory auditor rotation: A conceptual research framework. Journal of International Accounting, Auditing & Taxation 8.p.p: 43-66

Canina, L., & Potter, G. (2018). Determinants of Earnings Persistence and Predictability for Lodging Properties. Cornell Hospitality Quarterly, 193896551879172. doi:10.1177/1938965518791729

Coelho, A. C., Aguiar, A. B. de, & Lopes, A. B. (2011). Relationship between abnormal earnings persistence, industry structure, and market share in Brazilian public firms. BAR-Brazilian Administration Review, 8(1), 48-67

Davis, R. A. and D. Neu .2009*.. A note on the association between audit firm size and audit quality. Contemporary Accounting Research (Spring).p.p:479–488

Dawar, V. (2014), " Earnings persistence and stock prices: empirical evidence from an emerging market", Journal of Financial Reporting and Accounting, Vol. 12, Iss 2, pp. 117 –

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

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

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

برخی از منابع مورد استفاده

Beatty, A., Liao, S., Yu, J.J. (2013). The spillover effect of fraudulent financial reporting on peer firms investments. Journal of Accounting and Economics. 55, 183-205

Beatty, A., Weber, J., Scott, J. (2007). The Role of Accounting Quality in Reducing Investment Inefficiency in the Presence of Private Information and Direct Monitoring. Working paper, The Ohio State University.

Benlemlih, M. and M. Bitar (2016). “Corporate Social Responsibility and Investment Efficiency”, Journal of Business Ethics, Vol. 133, pp. 1-25

Biddle, G., Hilary, G., Verdi, R. (2009). How Does Financial Reporting Quality Improve Investment Efficiency? Journal of Accounting and Economic, 48, 112-131.

Bzeouich, B., Lakhal, F. and Dammak, N. (2019), "Earnings management and corporate investment efficiency: does the board of directors matter?", Journal of Financial Reporting and Accounting, Vol. 17 No. 4, pp. 650-670. https://doi.org/10.1108/JFRA-06-2018-0044

Chan, R. , Song, B. , & Fan, L. (2016). Dividend policy and Investment Efficiency the Changes of the Mandatory. Hong Kong Baptist University

Chen L., Chunlei, L., and Guanyu, W. (2013): “Financial constraints, investment efficiency and corporate governance: Empirical evidence from China", Service Systems and Service Management (ICSSSM), 10th International conference.

Chen, F.; Hope 0. K.; Li, Q; and W.Xin (2011). "Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets", The Accounting Review, Vol. 86, No. 4, pp. 1255-1288.

Chen, R., Ghoul, S.E., Ghoulb, O. & Wang, H, (2014)." Do State and Foreing Ownership Affect Investment Efficiency? Evidence From Privatization". Journal of Corporate Finance, In Press, Corrected Proof, Available online

Chet, K. C. W., Chen, Z., & Wei, J. (2014). Agency costs of free cash flow and the effect of shareholder rights on the implied cost of equity capital. Journal of Financial and Quantitative Analysis, 46(01), 171-207.

Chiou, Bo-Hung; Chang, Shen-Ho.(2019). Influence of Investment Efficiency by Managers and Accounting Conservatism on Idiosyncratic Risks to Investors. Advances in Management and Applied Economics; Athens Vol. 10, Iss. 1, (2020): 105-133.
Cook, K. A., Romi, A. M., Sanchez, D., & Sanchez, J. M. (2018). The influence of corporate social responsibility on investment efficiency and innovation. Journal of Business Finance & Accounting. doi:10.1111/jbfa.12360

Durnev, A., Mangen, C. (2009). Corporate investments: learning from restatements. Journal of Accounting Research. 47, 679-720

Gan, H. (2018). Does CEO managerial ability matter? Evidence from corporate investment efficiency. Review of Quantitative Finance and Accounting. doi:10.1007/s11156-018-0737-2

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

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

مطالعات انجام شده خارج از کشور....................................................................2
منابع و ماخذ.....................................................................................................15

برخی از منابع مورد استفاده

Abdillah, M., Mardijuwono, A. and Habiburrochman, H. (2019), "The effect of company characteristics and auditor characteristics to audit report lag", Asian Journal of Accounting Research, Vol. 4 No. 1, pp. 129-144. https://doi.org/10.1108/AJAR-05-2019-0042

Abidin, S. and Ahmad-Zaluki, N.A. (2012). Auditor industry specialism and reporting timeliness. Procedia-Social and Behavioral Sciences, 65, 873-878.

Adzrin, R. and Ahmad, R. (2003). Audit delay and timeliness of corporate reporting: Malaysian evidence. Working Paper, University of Technology Malaysian.

Afify, H.A.E. (2009). Determinants of Audit Report Lag. Does Implementing Corporate Governance Have any Impact? Empirical Evidence from Egypt. Journal of Applied Accounting Research. Vol. 10, No. 1, 56-86

Ahmad, R. A. R. & Kamarudin, K. A. (٢٠٠٣). "Audit Delay and the Timeliness of Corporate Reporting: Malaysian Evidence", Communication Hawaii International Conference on Business, University of Hawaii-West Oahu, ٢٠٠٣

Ahmed, K. (2003). The timeliness of corporate reporting: a comparative study of South Asia. Advances in International Accounting, 16, 17-43
Ahsan Habib, Md. Borhan Uddin Bhuiyan, Hedy Jiaying HuangMuhammad .Shahin Miah. .(2018). Determinants of audit report lag: A meta‐analysis. https://doi.org/10.1111/ijau.12136

Al-Ajmi, Jasim. (2008). Audit and Reporting Delays: Evidence from an Emerging Market. Advances in Accounting, incorporating Advances in International Accounting 24, 217–226

Al-Ghanem, Wafa, Hegazy, Mohamed (2011). An empirical analysis of audit delays and timeliness of corporate financial reporting in Kuwait. Eurasian Business Review Volume 1, 73-90.

Aljaaidi, Khaled Salmon, Oilier, Waddah Kamal hlassan, Bagulaidah, Ghassan Saeed. (2019). AUDIT COMMITTEE ACTIVITY AND AUDIT REPORT LAG IN SAUDIA ARABIA, 23(3), 206-221

Alkhatib, K. and Q. Marjib (2012). “Audit Reports Timeliness: Empirical Evidence from Jordan”, Social and Behavioral Sciences, Vol. 62, No. 24, pp. 1342-1349.

Annaert, J. , De Ceuster, M. , Polfliet, R. and Van Campenhout, G. (2002). To be or not to be ... "too late': The case of the Belgian semi-annual Earnings announcements. Journal of Business Finance and Accounting, 29 (3&4), 477-495

Apadore, Kogilavani. & Mohd Noor, Marjan. (2013). Determinants of Audit Report Lag and Corporate Governance in Malaysia. International Journal of Business and Management. Vol. 8, No. 15.

Asthana, S. (2014). Abnormal audit delays, earnings quality and firm value in the USA. Journal of Financial Reporting and Accounting, 12(1), 21-44

Ayemere. Ibadin Lawrence , Elijah. Afensimi.(2015). Corporate Attributes and Audit Delay in Emerging Markets: Empirical Evidence from Nigeria. International Journal of Business and Social Research.5(3):1-10

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.