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مقالات حسابداری - ليست مقالات موجود در وبلاگ
مقالات تخصصی رشته حسابداری

۱) Accounting in and for the Subprime Crisis

۲) Diversification and the Accounting for New Projects On or Off the Balance Sheet

۳) ARE OFF-BALANCE SHEET OBLIGATIONS ASSOCIATED WITH AUDIT FEES?

۴) Control Measures for Kaizen Costing - Formulation and Practical Use of the Half-Life Model

۵) Economic Consequences of Recognizing Off-balance Sheet Activities

۶) Auditor Specialization: The Influence of Investment Opportunities

۷) THE STRATEGIC ROLE OF “COST OF CAPITAL” IN RESIDUAL INCOME MEASUREMENT

۸) Measuring Off-Balance-Sheet Leverage

۹) Earnings Quality, Accruals and Subjective Goodwill Accounting

۱۰) Does Income Smoothing Improve Earnings Informativeness?

۱۱) Usefulness of Comprehensive Income Reporting in Canada

۱۲) Fair Value Accounting for Goodwill under IFRS: An Exploratory Study of the Comparability in France, Germany, and the United Kingdom

۱۳) EARNINGS MANAGEMENT AROUND A CHANGE OF GOODWILL RULE

۱۴) Has Goodwill Accounting under SFAS 142 Improved Financial Reporting?

۱۵) Goodwill Accounting and Performance Measurement

۱۶) Comprehensive Income in Europe: Valuation, Prediction and Conservatism Issues

۱۷) The Association between Management Earnings Forecast Errors and Accruals

۱۸) General Theory of Cost Minimization Strategies of Continuous Audit of Databases

۱۹) The economic consequences of changes in financial statement presentation: The case of discontinued operations

۲۰) Corporate social responsibility audit: from theory to practice

۲۱) Managerial Incentives for Income Smoothing through Bank Loan Loss

۲۲) Auditor Tenure, Managerial Fraud, and Report Qualification: Theory and Evidence.

۲۳) AN EVALUATION OF CAUSES AND CONSEQUENCES OF IN-PROCESS RESEARCH AND DEVELOPMENT RESTATEMENTS

۲۴) Managerial Discretion and Accounting for Research and Development Costs

۲۵) The Stock Market Valuation of Research and Development Expenditures

۲۶) Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market.

۲۷) Auditor Quality, Tenure, and Bank Loan Pricing

۲۸) Earnings Quality: Some Evidence on the Role of Auditor Tenure and Auditors’ Industry Expertise

۲۹) AUDITOR INDEPENDENCE: EVIDENCE ON THE JOINT EFFECTS OF AUDITOR TENURE AND NON-AUDIT FEES

۳۰) Thirty years of Stock Splits, Reverse Stock Splits, and Stock Dividends in Canada

۳۱) Economic Consequences of Firms' Depreciation Method Choice: Evidence from Capital Investments

۳۲) Working Capital Management, Operating Cash Flow and Corporate Performance

۳۳) Working Capital Management and Firm's Profitability: An Optimal Cash Conversion Cycle

۳۴) Working Capital Management, Access to Financing, and Firm Value

۳۵) Reducing Management's Influence on Auditors' Judgments: An Experimental Investigation of SOX 404 Assessments

۳۶) Audit Committee Characteristics and the Quality of Financial Reporting: An Empirical Analysis

۳۷) Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses

۳۸) Board Characteristics, Audit Committee Characteristics and Abnormal Accruals

۳۹) The efficiency of the audit committee in enhancing the financial reporting quality: study of 20 Tunisian firms listed in Tunis Stock exchange

۴۰) The influence of audit committee financial expertise on earnings quality: U.S. evidence

۴۱) Agency Costs of Government Ownership: A Study of Voluntary Audit Committee Formation in China

۴۲) The Differences between Stock Splits and Stock Dividends: Evidence from Denmark

 ۴۳) Predicting Stock Splits with the Help of Prior Firm-Specific Experiences

۴۴) Information Content of Other Comprehensive Income and Net Income: Evidence for Japanese Firms

۴۵) Concept and Relevance of Income

۴۶) Market Reaction around the Stock Splits and Bonus Issues: Some Indian Evidence

۴۷) Classificatory income smoothing: The impact of a change in regime of reporting financial performance

۴۸) Dividend Smoothing and Predictability

۴۹) Impact of Earning Management on Capital Structure Of Listed Companies On Karachi Stock Exchange Pakistan

۵۰) Do Stock Splits Improve Liquidity?

۵۱) The Impact of Valuation Models on Value-Relevance Studies in Accounting: A Review of Theory and Evidence

۵۲) Contracting Theory and Accounting

۵۳) Discussion of “Contracting Theory and Accounting”

۵۴) The Informational Content of Implied Volatility around Stock Splits

۵۵) The Impact of Stock Splits on Price and Liquidity on the Stock Exchange of Thailand

۵۶) FINANCE THEORY AND ACCOUNTING FRAUD: FANTASTIC FUTURES VERUS CONSERVATIVE HISTORIES

۵۷) The Impact of Clientele Changes: Evidence from Stock Splits

۵۸) A STUDY ON THE LIQUIDITY EFFECTS OF STOCK SPLITS IN INDIAN STOCK MARKETS

۵۹)  How Do Accounting Variables Explain Stock Price Movements? Theory and Evidence

۶۰) Normative Accounting Theories

۶۱) RECONCILING COST THEORY WITH COST ACCOUNTING PRACTICES

۶۲) Disclosure Quality and Earnings Management

۶۳) Testing the Theory of Cultural Influence on International Accounting Practice

۶۴) The Straight-Line Depreciation is Wanted, Dead or Alive

۶۵) The Impact of Firm Characteristics on Management Accounting Practices: A UK-Based Empirical Analysis

۶۶) Drivers and Barriers to Management Accounting Change

۶۷) Evidence on the Relative Usefulness of Accruals and Cash Flows: The Case of Depreciation

۶۸) Depreciation Rules and the Relation Between Marginal and Historical Cost 

۶۹) Rethinking the Influence of Agency Theory in the Accounting Academy

۷۰) An Agency Theory of Conservative Accrual Accounting

۷۱) A Joint Test of Accounting Information and Investor Sentiment

۷۲) Transaction size, order submission and price preferences around stock splits

۷۳) Accounting and Economic Measures: An Integrated Theory of Capital Budgeting

۷۴) A Theory of Accounting Relativity: Double-Entry Bookkeeping as a Transformation of Coordinates

۷۵) Information content of stock dividends in the Indian Market: Evidence from operating performance and long-run stock returns

۷۶) Accounting for intellectual capital: on the elusive path from theory to practice

۷۷) Accrual Accounting for Performance Evaluation

۷۸) Doing qualitative field research in management accounting: positioning data to contribute to theory

۷۹) Accounting Information, Capital Investment Decisions, and Equity Valuation: Theory and Empirical Implications

۸۰) Financial Accounting and Corporate Behavior

۸۱) The Development of Voluntary Cash Flow Statements in Germany and the Influence of International Reporting Standards

۸۲) The Usefulness of Direct and Indirect Cash Flow Disclosures

۸۳) Company valuation methods. The most common errors in valuations

۸۴) Equivalence between Discounted Cash Flow (DCF) and Residual Income (RI)

۸۵) Taking the Mystery out of the Cash Flow Statement: A Simplified Implementation of the Indirect Method

۸۶) The Relation Between Auditors’ Fees for Non-Audit Services and Earnings Management