پایگاه داده و منابع علمی حسابداری

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


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

برخی از منابع و ماخذ

- Ahmad-Zaluki, N. A., Campbell, K., & Goodacre, A. (2011). Earnings management in Malaysian IPOs: The East Asian crisis, ownership control, and post-IPO performance. The International Journal of Accounting, 46, 111–137.
- Asli, A,. Shantaram P. H,. Gopal V. K,. John B.(2012)." Earnings management and market liquidity". Rev Quant Finan Acc 2012) )38:257-274
- Belkaoui, A., F.K. ALNajjar (2006); "Earning Opacity internationally and Elements of Social , Economic and Accounting order", Review of Accounting and Finance, 5, 189-203.
- Bhundia, A. (2012). A comparative study between free cash flows and earnings management. Business Intelligence Journal, 5 (1), 123-129.
- Campa, D., & Camacho-Miñano, M.M. (2014). Earnings management among bankrupt non-listed companies: evidence from Spain. Spanish Review of Accounting and Finance, 43(1), 3-20. DOI:10.1080/02102412.2014.890820.
- Cardoso, F .Martinez, A. & Teixeira, A. (2014). Free cash flow and earnings management in Brazil: The negative side of financial slack. Global Journal of Management and Business Research: D Accounting and Auditing, 14 (1), 84-95
- Chen, T. (2016). Internal Control, Life Cycle and Earnings Quality—An Empirical Analysis from Chinese Market. Open Journal of Business and Management, 4(2), 301-311
- Chen, X., Cheng, Q., Wang, X., (2011), Does increased board independence reduce earnings management? Evidence from recent regulatory reforms, Empirical Accounting Research Conference for helpful comments, PP. 1-56
- Chung H., Sheu H., and Wang J., (2009),“Do firms’ earnings management practices affect their equity liquidity?”, Finance Research
- Cohen, D.A., Dey, A. & Lys, T.Z. (2008). Real and accrual-based earnings management in the pre- and post-Sarbanes-Oxley periods. The Accounting Review, 83(1): 757-787.
- Daily, C., Dalton, D. & Cannella, A. (2310). Corporate governance: decades of dialogue and data. Academy of Management Review, 28 (3), 371-82.
- Dechow, P. & Dichev, I. (2002). The quality of accruals and earnings: The role of accrual estimation errors". The Accounting Review. 77, 35-59
- Du, X., Jian,W., Lai, S., Du, W., and Pei, H., (2015). Does religion mitigate earnings management? evidence from China. Journal of Business Ethics, Vol. 131 (3), pp:699 749.
- Enomotoa, M., Kimurab, F., Yamaguchic, T. (2015). Accrual-based and real earnings management_ An international comparison for investor protection, Journal of Contemporary Accounting & Economics, 11(3): 183–198.
- Garcia Lara, J. Garcia Osma, B. (2009). Earnings quality in expost failed firms. Journal of Accounting and Business research. Vol, 39. No, 2. Pp, 411-437
- Gunny, K. (2010). “The Relation between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks”. Contemporary Accounting Research, 27 (3): 855-888
- Gupta, M., Khurana, I., Pereira, R., (2008). Legal enforcement, short maturity debt, and the incentive to manage earnings. Journal of Law and Economics 51, PP.619–639.
- Huguet, D., Gandía, J.L., Audit and earnings management in Spanish SMEs. BRQ Bus. Res. Q. 2016, http://dx.doi.org/10.1016/j.brq.2015.12.001
- Iatridis, G., and A.I. Dimitras(2013); "Financial Crisis and Accounting Quality: Evidence from Five European Countries", Advances in Accounting Incorporating Advances in International Accounting,29,pp.154-160

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


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

برخی از منابع
منابع و ماخذ
 Ajina A., Danielle S., Lakhal F. (2016). Corporate Disclosures, Information Asymmetry and Stock-Market Liquidity in France. The Journal of Applied Business Research, Vol. 31, pp. 223238-.Jensen M.C
 Al-Shaer., H aly., S. and Steven, T. (2017). Audit committees and financial reporting quality: evidence from UK environmental accounting disclosures , Journal of Applied Accounting Research, 18, 2-21
 BALAKRISH NA N, JOHNE. CORE AND RODRIGOS. VERDI 2014 " The Relation Between Reporting Quality and Financing and Investment: Evidence from Changes in Financing Capacity" Journal of Accounting Research Vol. 52 No. 1 March 2014 Printed in U.S.A
 Biddle, G., G. Hillary, and R. Verdi, (2009), "How does financial reporting quality improve investment efficiency"? Journal of Accounting and Economics 48, P:112-138
 Cohen, A. D., (2004), “Financial Reporting Quality Choice: Determinants and Consequences”, A Dissertation , Northwestern University
 Cohen.R., Hoitash.U., Krishnamoorthy.G.and Wright.A.(2013). The effect of audit committee industry expertise on monitoring the financial reporting process, Accounting Review, 89:1 ,pp.243-273.
 Darabi, R. & Salmani, K. (2012). The relationship of disclose of intellectual capital components on financial reporting quality. Interdisciplinary Journal of Contemporary Research in Business, 4, 1016-1026.
 Demerjian, P., B. Lev, and S. McVay. (2012), “Quantifying managerial ability: A new measure and validity tests”. Management Science, forthcoming
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 Fang, Xiaohua. Yutao Li., Baohua Xin, Wenjun Zhang. (2014). the Effect of Annual Report Readability on Cost of Debt. 2015 Canadian Academic Accounting Association (CAAA) Annual Conference. December 14, 2014
 Gebrayel, E., Jarrar, H, Salloum,. H. Lefebvre, Q(2018). Effective association between audit committees and the internal audit function and its impact on financial reporting quality: Empirical evidence from Omani listed firms. Int J Audit. 2018;1–17. wileyonlinelibrary.com/journal/ijau
 Gomariz, M. F. C., Ballesta, J. P. S, (2014), “Financial reporting quality, debt maturity and investment efficiency” Journal of Banking & Finance, Volume 40, March 2014, pp. 494–506
 Habib.A. Jiang.H.(2015). Corporate governance and financial reporting quality in China: A survey of recent evidence. Journal of International Accounting, Auditing and Taxation,1-46.
 Haldar, A. and Raithatha, M.(2017). Do compositions of board and audit committee improve financial disclosures?", International Journal of Organizational Analysis, 25:2,pp. 251-269.
 Hope, O. Wayne & Dushyantkumar, V. (2013). Financial reporting quality of U.S. private and public firms. Online http://www.ssrn.com.
 Kamarudin, K and Ismail. W. (2014). The Effects of audit committee attributes on fraudulent financial reporting, Journal of Modern Accounting and Auditing, 10: 5, pp.507-514
 Kothari, S.P., 2000. The role of financial reporting in reducing financial risks in the market. In: Rosengren, Eric, Jordan, John (Eds.), Building an Infrastructure for Financial Stability. Federal Reserve Bank of Boston: pp 89–102.
 Lawrence A. (2013).Individual investors and financial disclosure. Journal of Accounting and Economics, Vol. 56, pp. 130–147
 Leong., K., Wang,J., Suwardy, T. and Kusnadi, Y.(2015). Audit committees and financial reporting quality in Singapore. Electronic copy available at: http://ssrn.com
 Li Qingyuan and Tielin Wang (2010) "Financial reporting quality and corporate efficiency:Chinese experience , Nankai Business Review International , Vol 1 , Issue 2 , PP. 197.