پایگاه داده و منابع علمی حسابداری

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

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

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

برخی از منابع مورد استفاده

Achchuthan, S., & Kajananthan, R. (2013). Corporate Governance practices and Working Capital Management Efficiency: Special Reference to Listed Manufacturing companies in SriLanka. Information and Knowledge Management, Vol.3, No.2, pp.216-226.

Ahmed Sheikh. Nadeem. (2018). EFFECTS OF FIRM SPECIFIC MEASURES AND BOARD ATTRIBUTES ON WORKING CAPITAL: EVIDENCE FROM TEXTILE INDUSTRY OF PAKISTAN. DOI: http://dx.doi.org/10.22555/pbr.v20i3.598

Ahmed, Waqar and Siddiqui, (2019). Danish Ahmed, Impact of Firm Specific Factor and Financial Constraints on Working Capital Management: Evidence of Pakistani Automobile Sector (June 1, 2019). Available at SSRN: https://ssrn.com/abstract=3397478 or http://dx.doi.org/10.2139/ssrn.3397478

Almeida, D., & Ribeiro, J., & Eid, W. Jr. (2014). Access to finance, working capital management and company value: Evidences from Brazilian companies listed on BM&FBOVESPA. Journal of Business Research, 67, 924-934.

Annales Universitatis Apulensis Series Oeconomica, Vol. 12, No. 2, pp. 364-374.
Bandara, R.M.S., Weerakoon, B.Y.K. (2011). Impact of Working Capital Management Practices on Firm Value, Working paper, www. Ssrn.com

Banos-caballero, S., Garcia-Teruel, P. J. & Martinez-Solano, P., (2011), "Working capital management in SMEs", Accounting and finance, Vol. 50, PP. 511-527

Caballero, S.B., Teruel, P.J.G., Solano, P.M. (2014). Working Capital Management, Corporate Performance, and Financial Constraints. Journal of Business Research, 67 (3): 332-338.

Chiou , J , R.Cheng , L ,(2005) “ The Determinants of Working Capital Management”, The Journal of American Academy of Business, Cambridge, Vol.1, pp. 149155

Danuletiu, A. (2010). “working capital management and profitability: A case Ofalba County companies”.

Deloof, M. (2003). “Does working capital management affect profitability of Belgain firms?”. Journal of Business Finance and Accounting, Vol. 30, pp. 573-588.

Diang, S., Guarigila, A., Knight, J. (2013). Investment and Financing Constraints in China: Does Working Capital Management Make a Difference?. Journal of Banking & Finance, 37 (5): 1490-1507

Dong & SU., (2010), "The Relation between working capital management and profitability: A vietnam case", International research Journal of Finance and Economics, ISSN 1450-2887 Issue 49.

Enqvist, J., Graham, M., Nikkinen, J. (2014). The impact of working capital management on firm profitability in different business cycles: Evidence from finland. Research in International Business and Finance, 32, 36-49.

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

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

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

برخی از منابع و ماخذ

Adeyemi, S. and Fagbemi, T., (2010). “Audit Quality, Corporate Governance and Firm Characteristics in Nigeria”, International Journal of Business and Management, Vol. 5, No.5: 169-179.

Agrawal, P. (2008). Institutional ownership and stock liquidity. Working paper

Almutairi, A. (2013), “The impact of institutional ownership and corporate debt on audit quality , Journal of

Attig, Najah, Sean Cleary, Sadok El Ghoul, Omrane Guedhami. (2012). Institutional investment horizon and investment–cash flow sensitivity. Journal of Banking & Finance, 36: 1164–1180

Aymen, A. (2015). Institutional investors, information asymmetry and stock market liquidity. International journal of managerial finance, vol 11. No 1

Azibi, J., Tondeur, H. and Rajhi, M., (2010). "Auditor choice and institutionalinvestor characteristics after the Enron scandal in the French context”, Crises et novellas problématiques de la Value, Nice: France.

Bhattacharya P. S, Graham M. Institutional Ownership and Firm Performance:Evidence from Finlan. Working paper; 2006 Available at http://ssrn.com/abstract=1000092

Bhojraj, S. and P.Sengupta (2003). Effect of Corporate Governance on Bond Ratings and Yeilds: The Role of Institutional Investors and Outside Directors, Journal Bisiness, 76(3): 455-475

Bohl, M & Brzezcynski, J & Wilfling, B. (2009), Institutional investors and stock returns Volatility: Emperical evidence from a natural experiment, Journal of Banking & Finance, Vol 33, pp.627-639

Bushee B. J, Carter M. E, Gerakos J. Institutional Investor Preferences for Corporate Governance Mechanisms. Working paper, University of Pennsylvania; 2008

Bushee, Brian J and Noe, Christopher F (2000); "Corporate Disclosure Practices, Institutional Investors and Stock Return Volatility", Journal of Accounting Research, 38, 171-202.

Callen, J. L., and Fang, X. (2013). “Institutional Investor stability and Crash Risk: Monitoring or Expropriation?” Journ al of Banking & Finance, 37(8), 3047 – 3063.

Cella, Cristina , Institutional Investors and Corporate Investment, Finance Research Letters (2019), doi: https://doi.org/10.1016/j.frl.2019.04.026

Chen, Jie , Marc Goergen , Woon Sau Leung , Wei Song , CEO and director compensation, CEO turnover and institutional investors: Is there cronyism in the UK?, Journal of Banking and Finance (2019), doi: https://doi.org/10.1016/j.jbankÞn.2019.03.019

مطالعات انجام شده خارج از کشور در حوزه همزمانی قیمت سهام - فرمت word

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

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

برخی از منابع مورد استفاده

Ahmad, A. (2013). Investor protection, firm fundamentals information, and stock price synchronicity: a thesis submitted in partial fulfillment of the requirements for the degree of Doctor of Philosophy in Accounting at Massey University, Albany, New Zealand Doctoral dissertation, Massey University,3-4

An, Heng , Ting Zhang ,2013 Stock price synchronicity, crash risk, and institutional investors Finance 21 (2013) 1-15 Corporate

Barth, M. E., Landsman, W. R., Lang, M. H., & Williams, C. D. (2013). Effects on Comparability and Capital Market Benefits Of voluntary Adoption of IFRS By US Firms: Insights From Voluntary Adoption of IFRS by Non-US Firms. Working Paper, Available at http:// www.ssrn.com

Chan, K. & Hameed, A. (2006). Stock price synchronicity and analyst coverage in emerging markets. Journal of Financial Economics, 80(1), 115-147

Chan, K., & Chan, Y. C. (2011). Stock Price Synchronicity, Analyst Coverage and Pricing of Seasoned Equity Offerings, 1-57

Chan, K.; Hameed, A. & Kang, W. (2013); ―Stock price synchronicity and liquidity‖, Journal of Financial Markets.

Chelley-Steeley, P. Lambertides, N. & Savva, C. S. (2013). Illiquidity shocks and the comovement between stocks: new evidence using smooth transition. Journal of empirical finance, 23, 1-15.

Cheng, C. S. A., Johnston, J. A., & Zhou, L. (2011). Accounting Quality and Price Synchronicity-Industry-Specific and Firm-Specific Information. American Accounting Association Annual Meeting, Denver, Colorado, August 10

Cheng, C. S., Johnston, J. A. & Zhou, L. (2012). Earnings Quality and Price Synchronicity: Industry-Wide and Firm-Specific Information. Available at http://ssrn.com/abstract=2280899

Cheng, Hao and Lim, Kian-Guan and Sing, Tien Foo and Wang, Long,Industry Structure and Stock Price Synchronicity (January 12, 2018). Available at SSRN: https://ssrn.com/abstract=2425042 or http://dx.doi.org/10.2139/ssrn.2425042

Cheung, W, M. , and Jiang, L. (2014). Does Free Cash Flow Problem Contribute to Excess Stock Return Synchronicity? Rev Quant Finan Acc, DOI: 10. 1007/s11156-014-0464-2.

Dasgupta, S., Gan, J., GAO, N., 2010. Transparency, price in formativeness, and stock return synchronicity: Theory and evidence. Journal of Financial and Quantitative Analysis 45(5), 1189-1220.

Durnev, A., Morck, B., Yeunge, P. Z.(2003). Does Greater Firm-Specific Return Variation Mean More or Less Informed Stock Pricing?, Journal of Accounting Research, 41(5): 797-836.

Farooq, O., & Ahmed, S. (2014). Stock price synchronicity and corporate governance mechanisms: Evidence from an emerging market. International Journal of Accounting, Auditing and Performance Evaluation, 10 (4): 395–409

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

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

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

برخی از منابع مورد استفاده


Abidin, S. and Ahmad-Zaluki,N.A, (2016), “Auditor Industry Specialism and Reporting Timeliness”, Procedia-Social and Behavioral Sciences, 65, PP. 873-878.

Adel Ali AL-Qadasi, Shamharir Abidin, Hamdan Amer Al-Jaifi, (2018) "The puzzle of internal audit function budget toward specialist auditor choice and audit fees: Does family ownership matter? Malaysian evidence", Managerial Auditing Journal, https://doi.org/10.1108/MAJ-09-2017-1655 Permanent link to this document: https://doi.org/10.1108/MAJ-09-2017-1655

Ahmed, A., Rasmussen, S. and Tse, S, (2008), "Audit Quality, Alternative Monitoring Mechanisms, and Cost of Capital: an Empirical Analysis", working paper, Texas A&M University, College Station TX.

Almutairi, A. R.; Kimberly, A. D.; and S. Terrance (2009). “Auditor Tenure, Auditor Specialization, and Information Asymmetry”, Managerial Auditing Journal, Vol. 24, No. 7, pp. 600-623.

Amy E. Ji, Krishna R. Kumar, Hang Pei, and Yanfeng Xue (2019) Does the Market Value Auditors' Industry Specializations? Evidence from the Contagion Effects of Restatements. Accounting Horizons: March 2019, Vol. 33, No. 1, pp. 125-152.

Balsam, Steven; Krishnan, Jagan and Joon S. Yang. (2003). Auditor industryspecialization and earnings quality. Auditing: A Journal of Practice and Theory,Vol. 22, PP. 71–97

Behn, B.K., Choi, J.H., & Kang, T. (2008), "Audit Quality and Properties of Analyst Earnings Forecasts", The Accounting Review, Vol.83, No.2, PP.327–349.

Callahan, Carolyn M. Gary F. Peters. Joseph H. Zhang.(2019). Debt contract strictness and auditor specialization. https://doi.org/10.1111/jbfa.12380

Dunn, Kimberly, Mayhew Brian W. and Suzanne G. Morsfield. (2000). Auditor industry specialization and client disclosure quality, Working Paper, Baruch College-CUNY, University of Wisconsin, and The Capital Markets Company

Elaoud, A. & Jarboui, A. (2017). Auditor specialization, accounting information quality and investment efficiency, Research in International Business and Finance, 42: 616-629.

Feng,Hua, Ahsan Habib, H. J. Huang & Bao-Lei Qi (2019): Auditor industry specialization and stock price crash risk: individual-level evidence, Asia-Pacific Journal of Accounting & Economics, DOI: 10.1080/16081625.2019.1584859

Fernando, G. D., Elder, R. J .Abdel-Meguid, A.M..(2008).Audit Quality Attributes, Client Size and Cost of Capital. available at: http: //ssrn.com/ abstract =817286

Fernando,Guy D.(2007).The Impact of Audit Quality on Cash Incentive Compensation and Cost of Capital. A thesis submitted in partial fulfillment of the requirements for the degree of Doctor of Philosophy in Business Administration in the Graduate School of Syracuse University. http://proquest.umi.com/3295518

مطالعات انجام شده خارج از کشور در حوزه نقدشوندگی سهام - فرمت word

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

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

برخی از منابع مورد استفاده

Ascioglu, A; Hegde, S; McDermott, J; (2005) "Does Auditor Compensation Lower Market Liquidity? "ssrn

Asli, A,. Shantaram P. H,. Gopal V. K,. John B.(2012)." Earnings management and market liquidity". Rev Quant Finan Acc (2012) 38:257–274

Barbedo, C,H ; Camilo-Da-Silva, E ; Leal, R;(2007), "Probability of Information-Based Trading, Intraday Liquidity and Corporate Governance in the Brazilian Stock Market" ssrn

Boubaker S, Gounopoulos D, Rjiba H. Annual report readability and stock liquidity. FinancialMarkets, Inst. & Inst. 2019;1–28. https://doi.org/10.1111/fmii.12110

Brockman, P; and Chung, D, Y; (2003), "Investor Protection and Firm Liquidity" Journal of Finance, 58

Chang, Xin and Tan, Weiqiang and Yang, Endong and Zhang, Wenrui, Stock Liquidity and Corporate Social Responsibility (April 2019). 31st Australasian Finance and Banking Conference 2018. Available at SSRN: https://ssrn.com/abstract=3130572 or http://dx.doi.org/10.2139/ssrn.3130572

Chen ,Yangyang & Rui Ge & Henock Louis & Leon Zolotoy (2019). Stock liquidity and corporate tax avoidance. https://doi.org/10.1007/s11142-018-9479-6

Chen, W,P ; Chung, h ; Lee, Ch ; Liao, W; (2007), " Corporate Governance and Equity Liquidity: Analysis of S&P Transparency and Disclosure Rankings " Corporate Governance: An International Review .7

Chen, Y. & Zolotoy, L. (2014). Stock Liquidity and Corporate Tax-Avoidance: The Tale of Two Tails. Available at ssrn.com

Chen, Y. , Ghon Rhee. S. , Veeraraghavan, M. , & Zolotoy, L. (2015). Stock liquidity and managerial short-termism, Journal of Banking & Finance, 60,44-59

Cheung, William Ming Yan and Im, Hyun Joong and Selvam, Srinivasan, Stock Liquidity and Investment Efficiency: Evidence from the Split-Share Structure Reform in China (January 25, 2019). Conference on Theories and Practices of Securities and Financial Markets 2018; Australasian Finance and Banking Conference 2018; Conference on Asia-Pacific Financial Markets 2018 . Available at SSRN: https://ssrn.com/abstract=3335116 or http://dx.doi.org/10.2139/ssrn.3335116


Choi, S.C., Young-sik, A.G., & Lee, W.J., (2015). The impact of Mandatory Versus Voluntary auditor switches on Stock liquidity: Some Korean evidence, The british Accounting Review, 47, 100116-

Chung H., Sheu H., and Wang J., (2009),“Do firms’ earnings management practices affect their equity liquidity?”, Finance Research Letters 6, pp.152–158.