پایگاه داده و منابع علمی حسابداری

داده های جمع آوری شده شامل:
نام شرکت
نماد شرکت
صنعت مورد فعالیت
سال (از سال 92 الی 97)
نسبت تمرکز مالکیت

فرمت فایل: Excel

صورت های مالی شرکت های پذیرفته شده در بورس اوراق بهادار تهران

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