پایگاه داده و منابع علمی حسابداری

مطالعات انجام شده خارج از کشور در حوزه شفافیت سود (شفافیت مالی) - فرمت word

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

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

برخی از منابع مورد استفاده


Aman, Hiroyuki and Beekes, Wendy and Brown, Philip R.,(2019). Corporate Governance and Transparency in Japan (August 12, 2019). Available at SSRN: https://ssrn.com/abstract=1874611 or http://dx.doi.org/10.2139/ssrn.1874611

Anderson, Crystal,(2018). "The Effect of Mandatory Adoption of IFRS on Transparency for Investors" (2018). CMC Senior Theses. 1946. https://scholarship.claremont.edu/cmc_theses/1946

Andrade. C. Sandro, Bernile. Gennaro, Hood. M. Frederick (2009).” SOX, Corporate Transparency, And the Cost of Debt” Journal of Financial Intermediation,Volume 18, Issue 4,541-558

Barth, M. E. Konchitchki, Y , And W.R. Landsman. (2013), “Cost Of Capital And Earnings Transparency.” Working Paper, Stanford Universit and the University Of North Carolina at Chapel Hill.

Biddle، G. Hilary G. (2006)."Accounting Quality and Firm-Level Capital Investment".The Accounting Review، 81، Pp: 963-982.

Boniface Muriithi Wanjau. Willy Mwangi Muturi. Patrick Ngumi.(2018). Influence of Corporate Transparency Disclosures on Financial Performance of Listed Companies in East Africa. Asian Journal of Finance & Accounting. Vol. 10, No. 1 URL: https://doi.org/10.5296/ajfa.v10i1.12492

Cheung, Y. L , Ping, J. b, Weiqiang, T. (2010). A transparency Disclosure Index measuring disclosures: Chinese listed companies, Journal of Accounting Public Policy, 29: 49-58

Chiu, Chi, Li.(2009).” Do Transparency And Disclosure Predict Firm Performance?
Chu, C., Ho, K., Lo, C. et al. Information disclosure, transparency ranking system and firms’ value deviation: evidence from Taiwan. Rev Quant Finan Acc 53, 721–747 (2019). https://doi.org/10.1007/s11156-018-0764-z

Elliott, W. Brooke, Krische, D. Susan. Peecher, E. Mark, (2010),” Expected Mispricing: The Joint Influence Of Accounting Transparency And Investor Base” . Journal of Accounting Research, 48: 343-381

مواردی از قبیل نام متغیر، نماد متغیر، تعریف مفهومی بازده سهام, نحوه اندازه گیری بازده سهام، منبع گردآوری داده ، منابع و ماخذ را شامل می شود

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

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

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

برخی از منابع مورد استفاده

Ajeng Wahyuni, Cacik Rut Damayanti. (2020). EFFECT OF PROFIT PERSISTENCY, CAPITAL STRUCTURE AND CORPORATE SOCIAL RESPONSIBILITY (CSR) ON EARNING RESPONSE COEFFICIENT (ERC) (Study of SOEs Listed on the IDX and Using the Global Reporting Initiative (GRI) G4 Period 2013-2016). Vol 78, No 1

ANGGRAINI, WIDYANANDA (2018) the effect of product diversity, growth opportunities, and voluntary disclosure on earnings response coefficient S1 thesis, Universitas Mercu Buana Jakarta. http://repository.mercubuana.ac.id/id/eprint/44892

Ariff, M., Fah, C. F., & Ni, S. W. (2013). Earnings response coefficients of OECD banks: Tests extended to include bank risk factors. Advances in Accounting, 29(1), 97–107.

Arna Suryani . (2019). Voluntary Disclosure and Earning Responses Coefficient and with Corporate Social Responsibility as Intervening Variable. www.gatrenterprise.com/GATRJournals/afr_issues.html

Bae¸B. and. H. Sami (2005)¸"The effect of potential Environmental Liabilities on Earnings Response Coefficients" ,Journal Of Accounting, Auditing & Finance¸ pp.43-70

Balsam S, Krishnan J, Yang j.(2003). Auditor Industry Specialization and the Earnings Response Coefficient. Auditing: A journal of practice & Theory 2003.

Belkaoui A. R.(2002). The Effects of Multinationality on Earnings Response Coefficients. Managerial Finance 2002; 28: 97-106.

Budi Gautama Siregar.(2018). Influence Analysis of Corporate Social Responsibility, Default Risk and Conservatisme on Earning Response Coefficient through Earning Management in Stockholding Manufacturing Company Joined in Indonesia Sharia Stock Index. Journal of Applied Economic Sciences (JAES). Issue No: 57. Pp:729-741
Chambers¸ D. J¸ R. N.Freeman and A. S. Koch ( 2005)¸ " The effect of Risk on price Responses to Unexpected Earnings" January (3) , SSRN.

Cheng, F.F., Nasir, A. (2010). Earning Response Coefficients and the Financial Risks of China Commercial Banks. International Review of Business Research Papers, 6(3): 178-188.


Choi, J.H., Choi, S., Myers, L.A. & Ziebart, D. (2013). Financial Statement Comparability and the Ability of Current Stock Returns to Reflect the Information in Future Earnings. Working Paper, Available at http://www.ssrn.com

Christiningrum, M., Subhan, A., & Damayanti, A. (2019). ANALISIS PENGARUH RISIKO LITIGASI DAN RISIKO BISNIS TERHADAP EARNINGS RESPONSE COEFFICIENT (ERC) DENGAN KUALITAS AUDIT SEBAGAI FAKTOR PEMODERASI. JURNAL ILMIAH BISNIS, PASAR MODAL DAN UMKM, 2(1), 88-96. Retrieved from https://ibn.e-journal.id/index.php/JIBPU/article/view/123