پایگاه داده و منابع علمی حسابداری

مطالعات انجام شده خارج از کشور در حوزه محافظه کاری حسابداری - فرمت word


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

برخی از منابع مورد استفاده

ABDEL RAHMAN, Tania Kader. (2017).Estimate the Degree of Accounting Conservatism in the Financial Statement of Companies Listed on the Amman Stock Exchange Using the Basu Model,(Analytical study). Tikrit Journal Of Administrative and Economic Sciences, [S.l.], v. 3, n. 39, p. 352-378, mar. 2019. ISSN 1813-1719. Available at: . Date accessed: 01 apr. 2019. doi: http://dx.doi.org/10.25130/j.v3i39.71
Abed. S,Al-Badainah.J, Abu SerdanehThe.J(2012). Level of Conservatism in Accounting Policies and Its Effect on Earnings Management,International Journal of Economics and Finance 4:78-85
Ahmed, A. S., And S. Duellman, (2011), “Evidence on the Role of Accounting Conservatism in Monitoring Managers’ Investment Decisions”, Accounting and Finance 51, PP.609–33.
Ahmed, A.S., and Duellman, S. (2008). Evidence on the role of accountin conservatism in Monitoring manager’s investment AAA 5008 financial accounting and reporting section, www.ssrn.com
Anwer S. Ahmed. Scott Duellman. (2012) Managerial Overconfidence and Accounting Conservatism. onlinelibrary.wiley.com/doi/10.1111/j.1475- 679X.2012.00467.x. 12(9): 3-4.
Balachandran S.V. and Mohanram P.S. (2011). Is the decline in the value relevance of accounting driven by increased conservatism?. Review of Accounting Studies, 16(2): 272-302
Biddle, G. C., Mary L. M. & Frank M. S. (2010) Accounting conservatism and Bankruptcy Risk, Financial Accounting and Reporting Section, Available at : www . ssrn.com, 1-20.
Bovrsye, H.W. (2014). The impact of conservatism on the cost of debt: Conditional versus unconditional conservatism. Working Paper, Vlerick Leuven Gent Management School.
Brown .W,and Ross .Watts. and Robert .M.(2006) The Relevance of the Value Relevance Literature for Financial Accounting Standard Setting ,Journal of Accounting and Economics; 31(1 –3): 3-76.
Cano-Rodríguez, M., (2010), Big auditors, private firms and accounting conservatism: Spanish evidence, European Accounting Review, 19 (1): 131-159.
Chan ,A .,Lin ,S and Strong ,N(2009)”Accounting Conservatism and the Cost of Equity Capital : UK Evidence “ , Managerial Finance , No.4, 325-345
Chi, Wuchun, Liu, Chiawen. and Wang, Taychang. (2009) . "What affects accounting conservatism : A corporate governance perspective” , journal of contemporary Accounting & Economics

مطالعات انجام شده خارج از کشور در حوزه چرخه عمر شرکت- فرمت word


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

برخی از منابع مورد استفاده

Abdullahal. Atqa, Nonnan Mohd-Saleh (2014), Impact of firms' life-cycle on consewatism: the Malaysianevidence, Procedia - Social and Behavioral Sciences, Vol. 145 pp 18-28
Aharony, J. , Falk. H, and Yehuda, N. (2006). Corporate Life Cycle and the Value Relevance of Cash Flow Versus Accrual Financial Information, School of Economics and Management Bolzano ,Italy ,Working Paper No. 34.
Akbar, A.; Akbar, M.; Tang, W.; Qureshi, M.A. Is Bankruptcy Risk Tied to Corporate Life-Cycle? Evidence from Pakistan. Sustainability 2019, 11, 678.
Bravo, S. (2019). The Corporate Life Cycle and the Cost of Equity. Journal of Business Valuation and Economic Loss Analysis, Journal of Business Valuation and Economic Loss Analysis. 2019; 20180009
Budiarso , Novi Swandari. Bambang Subroto. Sutrisno T. & Winston Pontoh Dividend catering, life-cycle, and policy: Evidence from Indonesia. Cogent Economics & Finance. Volume 7, 2019 - Issue 1
Bulan, Laarni and Zhipeng Yan. (2010) “Firm Maturity and Pecking Order theory”, available at: www. ssrn.com/abstract =1760505.
Chang, H. S. (2015). Firm Life Cycle and Detection of Accrual-based Earnings Manipulation, Doctoral dissertation, University of Illinois at Urbana- Champaign.
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
Collins, D. Hribar., P. and X. Tian, (2012). Cross Sectional Variation Cash Flow Asymmetric Timeliness and Its Effect on the Earnings-Based Measure of Conditional Conservatism .Working Paper. University of Iowa.
Coulton, J.J., Ruddock, C. (2011). Corporate payout policy in Australia and a test of the life-cycle theory. Journal of Accounting and Finance, 51(2), 381-407.
Das, S. and Pandit, S (2010), Audit Quality, Life-Cycle Stage and the Investment Efficiency of the Firm. [Online] Available: WWW.SSRN.COM
Eulaiwi, B., Al-Hadi, A., Hussain, S. M., & Al-Yahyaee, K. H. (2018). Investment Committee, Corporate Cash Holdings and Corporate Life Cycle. International Review of Finance. doi:10.1111/irfi.12240
Hamers, Lars and Renders, Annelies and Vorst, Patrick, (2016). Firm Life Cycle, Heterogeneity in Investor Beliefs and Stock Price Crash Risk. Available at SSRN: http: //ssrn. com/abstract—2711170 or http: //dx. doi. org/l(). 2139/ssrn. 2711170.