پایگاه داده و منابع علمی حسابداری

مطالعات انجام شده خارج از کشور در حوزه ارزش شرکت - فرمت word

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

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

برخی از منابع مورد استفاده

Agyemang-Mintah, P. and Schadewitz, H. (2019), "Gender diversity and firm value: evidence from UK financial institutions", International Journal of Accounting & Information Management, Vol. 27 No. 1, pp. 2-26. https://doi.org/10.1108/IJAIM-06-2017-0073

Ammann, M.l، Oesch, D. And M. Schmid, M. (2010). Corporate Governance and Firm Value. Ph.D. thesis, University of St. Gallen، University of Mannheim

Bilafif, S. M., & Ibrahim, A. (2019): Effect of capital structure decisions on firm value of listed manufacturing firms in Mombasa County. The Strategic Journal of Business & Change Management, 6 (2), 658 –677.

Black, Bernard، Kim,Woochan،Jang,Hasung and Park, Kyung suh.(2012). How Corporate Governance Affects Firm Value:Evidence on Korea.This paper can be downloaded from the Social Science Research Network electronic library at: http://ssrn.com/abstract=844744

Chaleeda, Md. Aminul Islam, Tunku Salha Tunku Ahmad&Anas Najeeb Mosa Ghazalat .(2019).The Effects of Corporate Financing Decisions on Firm Value inBursa Malaysia. International Journal of Economics and Finance; Vol. 11, No. 3; 2019 doi:10.5539/ijef.v11n3p127

Chen, X. Hu, N. Wang, X. Tang, X. (2014). Tax avoidance and firm value: evidence from China, Nankai Business Review International, Vol. 5, Iss1, pp. 25–42.

Desai, M. & Dharmapala, D. (2009b). Earnings Management, Corporate Tax Shelters, and Book-Tax Alignment. National Tax Journal, Vol. 62, pp. 169-186.

Durnev, A., and H. Kim. (2005). To Steal or Not to Steal: Firm Attributes, Legal Environment, and Valuation. Journal of Finance, Vol. 60, Pp. 1461–1493

Evaria Novita, Kusdi Rahardjo, Imam Suyadi. (2019). THE INFLUENCE OF FIRM FINANCIAL PERFORMANCE ON DIVIDEND POLICY AND ITS EFFECT TO THE FIRM VALUE (Study at Manufacturer Companies Listed in Indonesia Stock Exchange for the Period of 2010-2012). DOI: https://doi.org/10.21776/ub.profit.2016.010.02.3

Fisman, R., Heal, G. & Nair, V. B. (2008). "A model of corporate philanthropy". Working paper. Columbia University, New York.

Gaio, Cristina and Raposo, Clara C. Earnings Quality and Firm Valuation: International Evidence, (June 2011), Accounting & Finance, Vol. 51, Issue 2, pp. 467-499, 2011, Available at SSRN

Han-Min Wang, D., Chen, P., Hui-Kuang Yu, T. & Hsiao, C. (2015)." The effects of corporate social responsibility on brand equity and firm Press. In Research, Business Of Journal performance". doi:10.1016/j.jbusres.2015.06.003.

مطالعات انجام شده خارج از کشور در حوزه ساختار مالکیت - فرمت word

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

مطالعات انجام شده خارج از کشور....................................................................2
منابع و ماخذ.....................................................................................................16

برخی از منابع مورد استفاده

Abu Qa’dan, M. and Suwaidan, M. (2019), "Board composition, ownership structure and corporate social responsibility disclosure: the case of Jordan", Social Responsibility Journal, Vol. 15 No. 1, pp. 28-46. https://doi.org/10.1108/SRJ-11-2017-0225

Akimova, I, & Schwodiauer, G (2004)“Ownership Structure, Corporate Governance and Enterprise Performance: Empirical Results for Ukraine”, International Advances In Economic Research Journal, Volume 10.

Al Farooque, O. and Zijl, T. Dunstan, K. and Karim, W.(2007) ،"Ownership Structure and Corporate Performance: Evidence from Bangladesh"،Asia-Pacific Journal of Accounting & Economics, Vol.:14, Pp: 127–150.

Aline Damasceno Pellicani. Aquiles Elie GuimarãesKalatzis.(2018). Ownership structure, overinvestment and underinvestment: Evidence from Brazil. https://doi.org/10.1016/j.ribaf.2018.10.007

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

Andi Duqi. Aziz Jaafar. Mohammed H.Warsame.(2019). Payout policy and ownership structure: The case of Islamic and conventional banks. https://doi.org/10.1016/j.bar.2019.03.001

Baek, J., Kang, G., Suh Park, K. (2002). "Corporate governance and firm value: Evidence from the Korean financial crisis”. Available at SSRN: http://ssrn.com/abstract=348401.

Barry, T. A., Lepetit, L., & Tarazi, A. (2011). Ownership structure and risk in publicly held and privately owned banks. Journal of Banking and Finance, 5, 1327-1340

Ben Ali, C. & Lesage C. (2011). Ownership concentration and audit fees: do auditors matter most when investors are protected least? available at URL:WWW .hec.fr.


Boateng, A., Liu, Y., & Brahma, S. (2018). Politically connected boards, ownership structure and credit risk: Evidence from Chinese commercial banks. Research in International Business and Finance. doi:10.1016/j.ribaf.2018.07.008

Chunxin, J. (2009). The effect of ownership on the prudential behavior of banks: The case of China. Journal of Banking & Finance, 33(1), 77–87.

Coenen,Mathijs(2015) Ownership Structure and Firm Performance: An Analysis of Publicly Listed Firms in The Netherlands, University of Twente, The Faculty of Behavioural, Management and Social sciences.

Dam, L. and Scholtens, B. (2012). “Does Ownership Type Matter for Corporate Social responsibility?” Corporate Governance: An International Review, 20 (3): 233-252.

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

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

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

برخی از منابع مورد استفاده

Adelopo, Ismail. (2011). Voluntary disclosure practices amongst listed companies in Nigeria. Advances in Accounting, incorporating Advances in International Accounting, 27: 338–345

Agyei-Mensah, B. (2019), "The effect of audit committee effectiveness and audit quality on corporate voluntary disclosure quality", African Journal of Economic and Management Studies, Vol. 10 No. 1, pp. 17-31. https://doi.org/10.1108/AJEMS-04-2018-0102

AlHarun,A.(2011). "Ownership structure and Voluntary Disclosure in Annual Reports of Bangladesh". pak.j.commer.soc.sci. vol. 5(1).

Ali, A. Chen, T. & Radhakrishnan, S. (2007). Corporate disclosures by family firms. Journal of Accounting and Economics, 44 (2): 238-286

Amer Alhazaimeh, Ravindran Palaniappan, Mahmoud Almsafir, (2014). The Impact of Corporate Governance and Ownership Structure on Voluntary Disclosure in Annual Reports among Listed Jordanian Companies. Procedia- Social and Behavioral Sciences, 129: 341 – 348

Anis, R. Fraser, I. and Hussainey, K.H. (2012). “A New Measure for Disclosure Quality”. Journal of Financial Economics, 1-45.

Artiach, Tracy., Clarkson, Peter., (2010) . Conservatism , Disclosure And The Cost Of Equity Capital. Journal of Accounting Research, Vol 48,28-70.

Banghøj, J. and T. Plenborg (2008). "Value relevance of voluntary disclosure in the annual report". Accounting and Finance 48(2): pp 159.

Ben Amar, W. and Boujenoui, A. (2006). “Factors Explanining Corporate Governance Disclosure Quality: Canadian Evidence”. Managerial Finance, 1-36.

Brown.S , Hillegeist. S, (2007) “How disclosure quality affects the level of information asymmetry" Rev Acc Stud 12:443–477



Cao, Y. Cassell, C.A. Myers, L.A. and Omer, T.C. (2012). “Does Company Reputation Matter for Disclosure Quality? Evidence from Management Earnings Forecasts”. Managerial Finance, 1-42.

Chen, S. Chen, X. & Cheng, Q. (2008). Do Family Firms Provide More or Less Voluntary Disclosure? Journal of Accounting Research, 64 (3): 499-536

Chen, T.K., Liao, Y.P., 2015. The Economic Consequences of Disclosure Quality under SFAS No. 131, Accounting Horizons 29 (1): 1-22.

Chi L.C. (2009). Do transparency and disclosure predict firm performance? Evidence from the Taiwan market. Expert Systems with Applications, 36, 11198–11203

Dicko, S., Khemakhem, H. & Zogning, F. Political connections and voluntary disclosure: the case of Canadian listed companies. J Manag Gov (2019). https://doi.org/10.1007/s10997-019-09471-3

مطالعات انجام شده خارج از کشور در حوزه هزینه تحقیق و توسعه - فرمت word

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

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

برخی از منابع مورد استفاده

Andrin Spescha. (2017). R&D expenditures and firm growth – is small beautiful? https://doi.org/10.1080/10438599.2018.1443154

Bin Khidmat, W., Wang, M. and Awan, S. (2019), "The value relevance of R&D and free cash flow in an efficient investment setup: Evidence from Chinese A-listed firms", Asian Journal of Accounting Research, Vol. 4 No. 1, pp. 95-111. https://doi.org/10.1108/AJAR-10-2018-0035

Blazsek, S., Escribano, A. (2016). Patent propensity, R&D and market competition: Dynamic spillovers of innovation leaders and followers. Journal of Econometrics, PII: S0304 4076(15)00255-9.

Cazavan-Jeny, A., Jeanjean, T., Joos, P. (2011). Accounting choice and future performance: The case of R&D accounting in France. Journal of Accounting and Public Policy, 30(2), 145-165

Chang Liu, Xuemeng Guo and Zhuojun Wang. R&D Expenses and Operating Performance in Pharmaceutical Industry. 2019 Asia-Pacific Forum on Economic and Social Development (APFESD 2019). 2019, Vol.2: 214-219.

Dolors, A. (2003). The Impact of R&D on Productivity in Uk Manufacturing. Presented at the Royal Economics Society Annual Conference.

Falk, M. (2007). R&D Spending In the High-tech Sector and Economic Growth, Research in Economics, 61 (3), 140-147

Franzen,L.Radhakrishnan ,S.(2009).The value relevance of R&D across profit and loss firm." Journal Acoounting "-28 ,16-32.

Graevenitz, G.V. and Sandner, P. (2009), “Are Advertising and R&D Complements?”, Repec, Working Paper

Gu, L., (2015).Product Market Competition, R&D Investment and StockReturns, Journal of Financial Economics, vol 119, pp:1-248

Harris, R., & Cherli, Q. (2006). Exporting, R&D and absorbtive capacity in UK establishments. University of Glasgow

Hashimoto, A., Haneda, S. (2008). Measuring the change in R&D efficiency of the Japanese pharmaceutical industry, Research Policy, 37(10):1829–1836

Ho, S. S.M., Li, A. Y., Tam, K. and Tong, J.Y., (2016), Ethical image, Corporate social responsibility, and R&D Valuation, Pacific-Basin Finance Journal, PII: S0927 538X(16)30008-7, pp: 813.

Hur, K.S.; Kim, D.H.; Cheung, J.H. (2019). Managerial Overconfidence and Cost Behavior of R&D Expenditures. Sustainability 2019, 11, 4878.

Hye-Jeong Nam.(2018). The dividend payout policy and R&D for loss firms: evidence from South Korea https://doi.org/10.1080/16081625.2019.1546564

Jonce,D.(2000).The relative importance of earnings and other information in the valuation of R&Dintensive firms.Www.Proquest.com

Kagochi, J. M., & Jolly, C. M. (2010). R&D investments, human capital, and the competitiveness of selected U.S. agricultural export commodities. International Journal of Applied Economics, 7(1), 58-77.

Kang, M.; Kim, S.; Cho, M.-K. (2019). The Effect of R&D and the Control–Ownership Wedge on Firm Value: Evidence from Korean Chaebol Firms. Sustainability 2019, 11, 2986.

مطالعات انجام شده خارج از کشور در حوزه هزینه بدهی - فرمت word

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

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

برخی از منابع مورد استفاده

Aldamen, H., Duncan, K. and McNamara, R. (2008). Corporate Governance, Risk Assessment and Cost of Debt, School of Business, Bond University, Australia. Paper presented at the 2007 AFAANZ conference, Christchurch, New Zealand, pages:1-32

Antonio Duréndez. Antonia Madrid‐Guijarro. Ginés Hernández‐Cánovas.(2018). Do Family Firms’ Specific Governance Mechanisms Moderate the Cost of Debt? https://doi.org/10.1111/auar.12217

Bhuiyan, M. and Nguyen, T. (2019), "Impact of CSR on cost of debt and cost of capital: Australian evidence", Social Responsibility Journal, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/SRJ-08-2018-0208

Chaney, P. K, M. Faccio and D. C. Parsley. (2012). "The Quality of Accounting Information in Politically Connected Firms". Working paper, Vanderbilt University.

Chatterjee, Sris and Gu, Xian and Hasan, Iftekhar and Lu, Haitian, Ownership Structure and the Cost of Debt: Evidence from Chinese Corporate Bond Market (February 04, 2019). Available at SSRN: https://ssrn.com/abstract=3336609 or http://dx.doi.org/10.2139/ssrn.3336609

Chwee Ming, Tee.(2018). Political connections and the cost of debt: Re-examining the evidence from Malaysia. https://doi.org/10.1016/j.mulfin.2018.05.003

Demirci, I., Eichholtz, P. & Yönder, E. (2018). Corporate Diversification and the Cost of Debt. J Real Estate Finan Econ (2018). https://doi.org/10.1007/s11146-017-9645-9
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

Elyasiani, E., Jia, J. and Mao, C. (2007). Institutional ownership stability and the cost of debt,Department of Finance, Fox School of Business and Management, Temple University, Philadelphia, PA 19122, USA


Emilia, R., & Wardhani, R. (2019). The impact of political connection on cost of debt with corporate governance as a moderating variable: Evidence from Indonesia. In K. S. Soliman (Ed.), Proceedings of the 33rd International Business Information

FabioLa Rosa. GiovanniLiberatore. FrancescoMazzi. SimoneTerzani.(2017). The impact of corporate social performance on the cost of debt and access to debt financing for listed European non-financial firms. https://doi.org/10.1016/j.emj.2017.09.007

Geile, A.L., (2007). Cash flow management and the cost of deb. Committee on Business Administration. Working Paper, University of Arizona.

Gu, Y. (Jenny), Filatotchev, I., Greg Bell, R., & Rasheed, A. A. (2017). Liability of foreignness in capital markets: Institutional distance and the cost of debt. Journal of Corporate Finance. doi:10.1016/j.jcorpfin.2017.10.014

Hanssens, J., Deloof, M & Vanacker, T. (2016).The Evolution of Debt Policies: New Evidence from Business Startups. Journal of Banking & Finance, 65, 120-133.