پایگاه داده و منابع علمی حسابداری

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

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

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

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

برخی از منابع مورد استفاده

Ahn, S., Denis, D., and Denis, K. (2006). "Leverage and investment in diversified firms". Financ. Econ. Vol 79, pp: 317-337.

Aivazian, V.A., Y. Ge and J. Qiu. (2005). the impact of leverage on firm investment: Canadian evidence. Journal of Corporate Finance. vol. 11, issue 1-2, 277-291

Cai; jie, zhang; zhe. (2011). leverage change, debt overhang, and stock prices, research collection lee kong chian school of business,

Chen, J & S.Homes, (2005), "The Determinants of Capital Structure: Chinese Listed Companies", Economic Change and Evidence from Restructuring, PP. 11-35.

Crnigoj m, and mramor d. (2009). Determinants of capital structure in emerging european economies: evidence from slovenian firms. Emerging markets finance & trade. Vol 45.pp:72-89

Demirci, I., Huang, J., & Sialm, C. (2019). Government Debt and Corporate Leverage: International Evidence. Journal of Financial Economics. doi:10.1016/j.jfineco.2019.03.009

Dimitrov, V. and Prem, C.J. (2008), The Value-Relevance of Change in Financial Leverage Beyond Growth Assets and GAAP Earning, Journal of Accounting, Auditing and Finance, pp. 191-223

Dinlersoz, Emin and Kalemli-Özcan, Ṣebnem and Hyatt, Henry and Penciakova, Veronika, Leverage Over the Firm Life Cycle, Firm Growth, and Aggregate Fluctuations (2019-11-01). FRB Atlanta Working Paper No. 2019-18. Available at SSRN: https://ssrn.com/abstract=3492473 or http://dx.doi.org/10.29338/wp2019-18

Drobetz, W. and P.Pascal, (2007), "Capital Structure and Stock Returns: The European Evidence", Working Paper, http://papers.ssrn.com.,id=957302.

Farnklin J. S. and K. Muthsamy, (2011),“Impact Of Leverage on Firminvestment Decision”, International Journal of Scientific & Engineering Research, Vol.: 2, Issue 4


Fosberg, R. "Capital Structure and Financial Crises", working paper, 2012,William Paterson University.

Fosu, S., Danso, A., Ahmad, W., & Coffie, W. (2016). Information asymmetry, leverage and firm value: Do crisis and growth matter? International Review of Financial Analysis, 46, 140–150. doi:10.1016/j.irfa.2016.05.002

Guney, Y., Ozkan, A., and Ozkan, N. (2007). International evidence on the nonlinear impact of leverage on corporate cash holdings. Journal of Multinational financial management, 17, 45-60

Huijie B., (2010), “A Study on Leverage & Firm Investment: Chinese Evidence", Royal Institute of Technology (KTH), Master of Science Thesis, Program Economics of Innovation and Growth

داده های جمع آوری شده شامل:
نام شرکت (109 شرکت)
نماد شرکت
صنعت مورد فعالیت
هزینه استهلاک سال جاری

بازه زمانی سالهای 92 الی 97

صورتهای مالی شرکت های پذیرفته شده در بورس اوراق بهادار تهران

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

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

مطالعات انجام شده خارج از کشور....................................................................2
منابع و ماخذ.....................................................................................................14

برخی از منابع مورد استفاده

Ownership structure and dividend policies in an emerging Market”, Journal of Managerial Finance, Vol. 34, No. 12, pp. 953-964.

Abor, J., and Godfred, A.,(2010)." Investment Opportunities, Corporate Finance, and Dividend Payout Policy", Economics and Finance Vol 27, No 3.

Al-Kuwari Duha (2009) " Determinants of the Dividend Policy in Emerging Stock Exchanges:The Case of GCC Countries" Global Economy & Finance Journal Vol. 2 No. 2 PP. 38-63

Al-Malkawi Husam-Aldin Nizar (2007) Determinants of Corporate Dividend Policy in Jordan:An Application of the Tobit Model" Journal of Economic & Administrative Sciences Vol. 23, No. 2 ,PP 44-70

Amidu Mohammed and Joshua Abor , (2006) "Determinants of dividend payout ratios in Ghana", The Journal of Risk Finance, Vol. 7 Iss: 2, pp.136 – 145

Anil, K., and Kapoor, S.,(2008). “Determinants of Dividend Payout Ratios-A Study of Indian Information Technology Sector”,International Research Journal of Finance and Economics Issue 15

Baba, Naohiko .(2008). Increased Presence of foreign investors and dividend policy of Japanese Firms. Pacific-Basin Finance Journal, pp.135-150

Baker, H. K., Dewasiri, N. J., Yatiwelle Koralalage, W. B., & Azeez, A. A. (2018). Dividend policy determinants of Sri Lankan firms: a triangulation approach. Managerial Finance. doi:10.1108/mf-03-2018-0096

Balachandran, B., Khan, A., Mather, P., & Theobald, M. (2017). Insider ownership and dividend policy in an imputation tax environment. Journal of Corporate Finance. doi:10.1016/j.jcorpfin.2017.01.014

Benjamin, S. and Biswas, P. (2019), "Board gender composition, dividend policy and COD: the implications of CEO duality", Accounting Research Journal, Vol. 32 No. 3, pp. 454-476. https://doi.org/10.1108/ARJ-02-2018-0035

Benlemlih, M. (2018). Corporate social responsibility and dividend policy. Research in International Business and Finance. doi:10.1016/j.ribaf.2018.07.005

Blouin, J. L., Smith, J. R. & D. A. Shackelford (2004), "Did Dividends Increase Immediately After The 2003 Reduction In Tax Rate?", Working Paper 10301, Avalable in www.ssrn.com

Chan, R. , Song, B. , & Fan, L. (2016). Dividend policy and Investment Efficiency the Changes of the Mandatory. Hong Kong Baptist University

Chay, J. B.; Suh, J.; 2009; “Payout policy and cash-flow uncertainty”; Journal of Financial Economics, 93:88–107

داده های جمع آوری شده شامل:
نام شرکت (120 شرکت)
نماد شرکت
صنعت مورد فعالیت
تعداد کارکنان شاغل

بازه زمانی سالهای 92 الی 97

صورتهای مالی شرکت های پذیرفته شده در بورس اوراق بهادار تهران