پایگاه داده و منابع علمی حسابداری

مطالعات انجام شده خارج از کشور در حوزه استانداردهای بین المللی گزارشگری مالی - فرمت word

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

مطالعات انجام شده خارج از کشور....................................................................2
منابع و ماخذ.....................................................................................................14

برخی از منابع مورد استفاده


Abdullah, H., & Tursoy, T. (2019). Capital structure and firm performance: evidence of Germany under IFRS adoption. Review of Managerial Science. doi:10.1007/s11846-019-00344-5

Alp, A., & Ustuntag, S. (2009). Financial reporting transformation the experience of Turkey. Critical Perspective on Accounting, 20, 680-699

Ayedh, Abdullah Mohammed; Fatima, A. H.; and Mohammad, Muslim Har Sani, Earnings Management in Malaysian Companies during the Global Financial Crisis and the Coincidental Effect of IFRS Adoption, Australasian Accounting, Business and Finance Journal, 13(1), 2019, 4-26. doi:10.14453/aabfj.v13i1.2

Barbu, Elena, (2004) , tracing the Evolution of Research on International Accounting Harmonization, Laboratoire Orleanais de Gestion.

Barth, M., and G. Clinch. (2007). "Scale Effects in Capital Markets-Based Accounting Research",Journal of Business Finance and Accounting, InternationalAccounting Policy Forum

Cardona, A. , Castro-González, K. , Ríos-Figueroa, C. , (2014). The impact of culture and economic factors on the implementation of IFRS. Accounting & Taxation, 6 (2) , 29–47.

Christensen, H. B., Lee, E. and Walker, M. (2007). "Cross-sectional variation in the economic consequences of international accounting harmonisation the case of mandatory IFRS adoption in the UK", International Journal of Accounting, 42

Dargenidou, Christina and Jackson, Richard H.G. and Tsalavoutas, Ioannis and Tsoligkas, Fanis, Capitalisation of R&D and the Informativeness of Stock Prices: Pre and Post IFRS Evidence (March 27, 2019). Available at SSRN: https://ssrn.com/abstract=2995597 or http://dx.doi.org/10.2139/ssrn.2995597

Daske, H., L. Hail, C. Leuz, and R. Verdi. (2008)." Mandatory IFRS adoption around the world: Early evidence on economic consequences", Journal of Accounting Research, 46, University of Chicago Booth School of Business

De Simone, L. (2016). Does a common set of accounting standards affect tax-motivated income shifting for multinational firms?. Journal of Accounting and Economics, 61 (1) , 145-165

Eluyela, F. D. and Adetula, D. T. and Oladipo, O.A. and Nwanji, T. I. and Adegbola, Otekunrin and Ajayi, A. and Faleye, A. (2019) PRE AND POST ADOPTION OF IFRS BASED FINANCIAL STATEMENT OF LISTED SMALL MEDIUM SCALE ENTERPRISES IN NIGERIA. International Journal of Civil Engineering and Technology (IJCIET), 10 (1). pp. 1097-1108. ISSN 0976-6308; 0976-6316

George latridis. (2010). International Financial Reporting Standards and the quality of financial statement information, Journal: International Review of Financial Analysis, 19 (3) , 193–204

George, E. T. D. , Ferguson, C. B. & Spear, N. A. , (2013), How much does IFRS cost? IFRS adoption and audit fees, The .Accounting Review, 462-429 ,)2(88

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

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

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

برخی از منابع مورد استفاده

Ahn, S., Denis, D., and Denis, K. (2006). "Leverage and investment in diversified firms". Financ. Econ. Vol 79, pp: 317-337.

Aivazian, V.A., Y. Ge and J. Qiu. (2005). the impact of leverage on firm investment: Canadian evidence. Journal of Corporate Finance. vol. 11, issue 1-2, 277-291

Cai; jie, zhang; zhe. (2011). leverage change, debt overhang, and stock prices, research collection lee kong chian school of business,

Chen, J & S.Homes, (2005), "The Determinants of Capital Structure: Chinese Listed Companies", Economic Change and Evidence from Restructuring, PP. 11-35.

Crnigoj m, and mramor d. (2009). Determinants of capital structure in emerging european economies: evidence from slovenian firms. Emerging markets finance & trade. Vol 45.pp:72-89

Demirci, I., Huang, J., & Sialm, C. (2019). Government Debt and Corporate Leverage: International Evidence. Journal of Financial Economics. doi:10.1016/j.jfineco.2019.03.009

Dimitrov, V. and Prem, C.J. (2008), The Value-Relevance of Change in Financial Leverage Beyond Growth Assets and GAAP Earning, Journal of Accounting, Auditing and Finance, pp. 191-223

Dinlersoz, Emin and Kalemli-Özcan, Ṣebnem and Hyatt, Henry and Penciakova, Veronika, Leverage Over the Firm Life Cycle, Firm Growth, and Aggregate Fluctuations (2019-11-01). FRB Atlanta Working Paper No. 2019-18. Available at SSRN: https://ssrn.com/abstract=3492473 or http://dx.doi.org/10.29338/wp2019-18

Drobetz, W. and P.Pascal, (2007), "Capital Structure and Stock Returns: The European Evidence", Working Paper, http://papers.ssrn.com.,id=957302.

Farnklin J. S. and K. Muthsamy, (2011),“Impact Of Leverage on Firminvestment Decision”, International Journal of Scientific & Engineering Research, Vol.: 2, Issue 4


Fosberg, R. "Capital Structure and Financial Crises", working paper, 2012,William Paterson University.

Fosu, S., Danso, A., Ahmad, W., & Coffie, W. (2016). Information asymmetry, leverage and firm value: Do crisis and growth matter? International Review of Financial Analysis, 46, 140–150. doi:10.1016/j.irfa.2016.05.002

Guney, Y., Ozkan, A., and Ozkan, N. (2007). International evidence on the nonlinear impact of leverage on corporate cash holdings. Journal of Multinational financial management, 17, 45-60

Huijie B., (2010), “A Study on Leverage & Firm Investment: Chinese Evidence", Royal Institute of Technology (KTH), Master of Science Thesis, Program Economics of Innovation and Growth

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

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

مطالعات انجام شده خارج از کشور....................................................................2
منابع و ماخذ.....................................................................................................14

برخی از منابع مورد استفاده

Ownership structure and dividend policies in an emerging Market”, Journal of Managerial Finance, Vol. 34, No. 12, pp. 953-964.

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

Al-Kuwari Duha (2009) " Determinants of the Dividend Policy in Emerging Stock Exchanges:The Case of GCC Countries" Global Economy & Finance Journal Vol. 2 No. 2 PP. 38-63

Al-Malkawi Husam-Aldin Nizar (2007) Determinants of Corporate Dividend Policy in Jordan:An Application of the Tobit Model" Journal of Economic & Administrative Sciences Vol. 23, No. 2 ,PP 44-70

Amidu Mohammed and Joshua Abor , (2006) "Determinants of dividend payout ratios in Ghana", The Journal of Risk Finance, Vol. 7 Iss: 2, pp.136 – 145

Anil, K., and Kapoor, S.,(2008). “Determinants of Dividend Payout Ratios-A Study of Indian Information Technology Sector”,International Research Journal of Finance and Economics Issue 15

Baba, Naohiko .(2008). Increased Presence of foreign investors and dividend policy of Japanese Firms. Pacific-Basin Finance Journal, pp.135-150

Baker, H. K., Dewasiri, N. J., Yatiwelle Koralalage, W. B., & Azeez, A. A. (2018). Dividend policy determinants of Sri Lankan firms: a triangulation approach. Managerial Finance. doi:10.1108/mf-03-2018-0096

Balachandran, B., Khan, A., Mather, P., & Theobald, M. (2017). Insider ownership and dividend policy in an imputation tax environment. Journal of Corporate Finance. doi:10.1016/j.jcorpfin.2017.01.014

Benjamin, S. and Biswas, P. (2019), "Board gender composition, dividend policy and COD: the implications of CEO duality", Accounting Research Journal, Vol. 32 No. 3, pp. 454-476. https://doi.org/10.1108/ARJ-02-2018-0035

Benlemlih, M. (2018). Corporate social responsibility and dividend policy. Research in International Business and Finance. doi:10.1016/j.ribaf.2018.07.005

Blouin, J. L., Smith, J. R. & D. A. Shackelford (2004), "Did Dividends Increase Immediately After The 2003 Reduction In Tax Rate?", Working Paper 10301, Avalable in www.ssrn.com

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

Chay, J. B.; Suh, J.; 2009; “Payout policy and cash-flow uncertainty”; Journal of Financial Economics, 93:88–107

مطالعات انجام شده خارج از کشور در حوزه کنترل داخلی - فرمت word

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

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

برخی از منابع مورد استفاده

Albring, Susan M. Keane, Matthew J.; Elder,Randal J.,(2012). “The Effect of the Type and Number of Internal Control Weaknesses and Their Remediation on Audit Fees” Review of Accounting and Finance, Volume 11, PP. 00-03.

Altamuro Jennifer , Anne Beatty.(2009). How Does Internal Control Regulation Affect Financial Reporting 20092

Altamuro, J. and A. Beaty (2010). “How Does Internal Control Regulation Affect Financial Reporting?”. Journal of Accounting and Economics, Vol .49, pp. 58-74

Anh, T., Thi, L., Quang, H & Thi, T. (2020). Factors influencing the effectiveness of internal control in cement manufacturing companies.Management Science Letters , 10(1), 133-142.

Ashbaugh Skaife Hollis.(2007). The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality Current Draft July 23, 20072

Balsam. Steven, Wei Jiang, Bo Lu ,(2012), Equity Incentives and Internal Control Weaknesses November 15, NO 48.,PP.1-34

Baugh, Matthew and Ege, Matthew and Yust, Christopher G., Internal Control Quality and Bank Performance During the Financial Crisis (December 17, 2018). Available at SSRN: https://ssrn.com/abstract=3302936 or http://dx.doi.org/10.2139/ssrn.3302936

Bédard. Jean ,(2006), Sarbanes Oxley Internal Control Requirements and Earnings Quality. Working paper. Laval University,PP.1-41.

Beneish. Messod Daniel, Mary Brooke Billings, Leslie Davis Hodder ,(2006), Internal Control Weaknesses and Information Uncertainty. NO 62.,PP.1-35.



Brian C. Fitzgerald, Thomas C. Omer,Anne M. Thompson.(2018). Audit Partner Tenure and Internal Control Reporting Quality: U.S. Evidence from the Not‐For‐Profit Sector. https://doi.org/10.1111/1911-3846.12348

Chan. Kam C, Barbara R. Farrell , Picheng Lee ,(2005), Earnings Management and Return-Earnings , Association of Firms Reporting Material Internal Control Weaknesses Under Section 404 of the Sarbanes-Oxley Act. June 15,PP.1-35.

Dhaliwal Dan ,Cheng, Mei, and Yuan Zhang(2013). “Does Investment Efficiency Improve after the Disclosure of Material Weaknesses in Internal Control over Financial Reporting?” Journal of Accounting and Economics, Volume 56 (1), PP. 1-18.

Doyle Jeffrey.(2007). Accruals Quality and Internal Control over Financial Reporting " January 24, 20072

Doyle, J., Ge, W., & McVay, S ,(2007), Determinants of Weaknesses in Internal Control over Financial Reporting. Journal of Accounting and Economics, NO 44,PP.193–223

Edmonds, Christopher T. and Leece, Ryan and Vermeer, Beth Y., Do Internal Control Weaknesses and Their Related Adverse Outcomes Impact Municipal Debt Costs? (April 5, 2019). Available at SSRN: https://ssrn.com/abstract=3391465

مطالعات انجام شده خارج از کشور در حوزه استقلال هیات مدیره - فرمت word

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

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

برخی از منابع مورد استفاده


Adelopo, I., Olumuyiwa, Y.G. and Rufai, I. (2019) ‘The impacts of multiple large ownership structure on board independence’, Int. J. Accounting, Auditing and Performance Evaluation, Vol. 15, No. 1, pp.1–30.

Anderson R. C., Mansi S. A. and Reeb D. M., (2004), "Board Characteristics, Accounting Report Integrity and the Cost of Debt”, Journal of Accounting and Economics, Vol. 37, No. 3, PP. 315-342.

Armstrong, C., Blouin, J., Jagolinzer, A. & Larker, D. (2013). Corporate Governance, Incentives, and Tax Avoidance. Available at: http://ssrn.com

Bakare, I. (2019). Board independence and audit quality in Nigeria. Accounting and Taxation Review, 3(1): 1-11

Bhagat, S. and Black, B. (2002). The Non-correlation between board independence and long-term firm performance. Corporation Law Journal, 27:231-274.

Bruce Hearn , 2011. The impact of corporate governance measures on the performance of West African IPO firms. Emerging Markets Review 12, 130—151.

Calero , LeticiaPérez-. José ManuelHurtado-González. Félix J.López-Iturriag. (2019). Do the institutional environment and types of owners influence the relationship between ownership concentration and board of director independence? An international meta-analysis. International Review of Financial Analysis. Volume 61, January 2019, Pages 233-244

Cheng & Eugene C.M. & Courtenay S.M.(2006)«Board Composition Regulatory Regime and Voluntary Disclosure», The International Journal of Accounting, Vol. 41, No. 3, pp. 262-289

Chien C.U., Hsu. J., (2010). “The Role of Corporate Governance in Related Party Transactions.” Working Paper, National Yunlin University of Science and Technology

Clarkson, P.M. & Ferguson, C, & Hall, J.(2003)«Auditor Conservatism and Voluntary Disclosure: Evidence from the year 2000 Systems Issue», Accounting and Finance, Vol. 43, pp. 21-40


Daghsni, O.,M. Zouhayer, and K .B .H. Mbarek. 2016. Earnings Management And Board Characteristics: Evidence From French Listed Firms. Account and Financial Management Journal1(2):92-110.

Dakhlallh, M. M., Rashid, N. M. N. M., Abdullah, W. A. W., & Dakhlallh, A. M. (2019). The Effect of Ownership Structure on Firm Performance among Jordanian Public Shareholders Companies: Board Independence as a Moderating Variable. International Journal of Academic Research in Progressive Education and Development, 8(3), 13–31.

Damagum, Y. M., and E. I. Chima. 2013. The Impact of Corporate Governance on Voluntary Information Disclosures of Quoted Firms in Nigeria: An Empirical Analysis. Research Journal of Finance and Accounting 4 (13): 168-179

Dupire, Marion, Slagmulder, Regine (2019). Risk governance of financial institutions: The effect of ownership structure and board independence. Finance Research Letters 28 (2019) 227–237