پایگاه داده و منابع علمی حسابداری

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