Keywords: تعهدات اختیاری; Earnings management; Bid-ask spreads; Stock liquidity; Discretionary accruals;
مقالات ISI ترجمه شده تعهدات اختیاری
Keywords: تعهدات اختیاری; Earnings management; Discretionary accruals; Fuzzy linear regression
مقالات ISI تعهدات اختیاری (ترجمه نشده)
مقالات زیر هنوز به فارسی ترجمه نشده اند.
در صورتی که به ترجمه آماده هر یک از مقالات زیر نیاز داشته باشید، می توانید سفارش دهید تا مترجمان با تجربه این مجموعه در اسرع وقت آن را برای شما ترجمه نمایند.
در صورتی که به ترجمه آماده هر یک از مقالات زیر نیاز داشته باشید، می توانید سفارش دهید تا مترجمان با تجربه این مجموعه در اسرع وقت آن را برای شما ترجمه نمایند.
Keywords: تعهدات اختیاری; G14; M41; Exchange switching; Discretionary accruals; Managerial opportunism; Signaling;
Keywords: تعهدات اختیاری; Leverage; Earnings management; Discretionary accruals; Panel data; Opportunistic behavior;
Keywords: تعهدات اختیاری; Insider trading; Discretionary accruals; Information asymmetry; Major insiders; Opportunistic and routine trading;
Keywords: تعهدات اختیاری; Executive cash compensation; Corporate governance; Income smoothing; Discretionary accruals; Credit ratings; Firm value; M41;
Keywords: تعهدات اختیاری; Discretionary accruals; Earnings management; Real earnings management; Seasoned equity offerings; Sequential stock offerings; G14; G32; M41;
Keywords: تعهدات اختیاری; Panel threshold model; Earnings management; Discretionary accruals; Executive compensation; G12; G32;
Keywords: تعهدات اختیاری; Analysts' forecasts; Analysts' experience; Discretionary accruals; Analysts' optimism;
Keywords: تعهدات اختیاری; Bid price; Deficiency notice; Delist; Discretionary accruals; Earnings management; Equity issuance; Listing rules; Nasdaq; Reverse stock split;
Keywords: تعهدات اختیاری; M140; M410; Corporate social responsibility; Discretionary accruals; Earnings management;
Keywords: تعهدات اختیاری; Auditor fees; Mandatory disclosure requirements; Disclosure type; Discretionary accruals;
Keywords: تعهدات اختیاری; Auditor industry specialization; Discretionary accruals; Business strategy;
Keywords: تعهدات اختیاری; Earnings management; Discretionary accruals; Self-organizing maps; Accrual generating process
Keywords: تعهدات اختیاری; Disclosure transparency; Valuation allowances and reserves; Schedule II; Earnings management; Discretionary accruals; Management discretion
Keywords: تعهدات اختیاری; Exchange listings; Listing requirements; Discretionary accruals; G14; G32; M41;
Keywords: تعهدات اختیاری; M41Earnings quality; Conservatism; Value relevance; Discretionary accruals; Earnings smoothness
Keywords: تعهدات اختیاری; Discretionary accruals; Earnings management; Peer firms; Discretionary accruals models; M41; M42; C12; C13; C18;
Keywords: تعهدات اختیاری; External audit quality; Ownership structure; Discretionary accruals; Cross effectCalidad de la auditoría externa; Estructura propietaria; Gestión de ingresos; Acumulado discrecional; Efecto cruzado; Sectores tunecinosM42M42
Keywords: تعهدات اختیاری; Audit opinion; Going-concern uncertainty; Discretionary accruals; IFRS context; Debt crisis
The impact of audit quality on real and accrual earnings management around IPOs
Keywords: تعهدات اختیاری; Earnings management; Discretionary accruals; Real activities manipulation; Audit quality; Initial public offering; G14; M40; M41; M42;
Are hospitality industry IPO stock returns predictable?
Keywords: تعهدات اختیاری; Hospitality; IPOs; Predictability; Overperformance; Free cash flows; Discretionary accruals; Altman's Z
Estimating discretionary accruals using a grouping genetic algorithm
Keywords: تعهدات اختیاری; Earnings management; Discretionary accruals; Genetic algorithms;
Audit Reporting of Big 4 Versus Non-Big 4 Auditors: The Case of Ex-Andersen Clients
Keywords: تعهدات اختیاری; M42Reporting conservatism; Big 4 auditors; Arthur Andersen; Going-concern opinions; Discretionary accruals
Earnings management and the role of auditors in an unusual IFRS context: The case of Greece
Keywords: تعهدات اختیاری; Discretionary accruals; Audit opinion; Big Four auditors; IFRS context; Greece
Discretionary accounting choices and the predictive ability of accruals with respect to future cash flows
Keywords: تعهدات اختیاری; M41; M43; Discretionary accruals; Earnings management; Restatements; Cash flows; Predictive ability of accruals;
The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World
Keywords: تعهدات اختیاری; Earnings quality; Discretionary accruals; Accruals quality; Earnings persistence; Micro governance; Macro governanceJ3; K2; M4
Sarbanes-Oxley 404 material weaknesses and discretionary accruals
Keywords: تعهدات اختیاری; Discretionary accruals; Internal control; Material weakness; Sarbanes-Oxley Section 404
Debt, diversification and earnings management
Keywords: تعهدات اختیاری; Discretionary accruals; Earnings management; Debt; Corporate diversification
Overvaluation and earnings management
Keywords: تعهدات اختیاری; G14; G34; M41; Overvaluation; Earnings management; Agency costs; Overvalued equity; Discretionary accruals;
Does audit quality matter more for firms with high investment opportunities?
Keywords: تعهدات اختیاری; Investment opportunities; Audit quality; Discretionary accruals; Bonding device
La gestión del resultado: una aproximación empÃrica en el sector hotelero mediante ajustes por devengo
Keywords: تعهدات اختیاری; ajustes por devengo; gestión del resultado; histogramas de frecuencias; sector hotelero; discretionary accruals; earnings distribution; earnings benchmarks; hotel industry;
The association between corporate governance and earnings quality: Further evidence using the GOV-Score
Keywords: تعهدات اختیاری; Corporate governance; Earnings management; Discretionary accruals; Sarbanes Oxley Act;
Market perceptions of discretionary accruals by debt renegotiating firms during economic downturn
Keywords: تعهدات اختیاری; M410; M210Earnings management; Financial distress; Discretionary accruals; Debt renegotiation; Malaysia
Impact of family dominance on monitoring of earnings management by audit committees: Evidence from Hong Kong
Keywords: تعهدات اختیاری; Earnings management; Audit committee; Family dominance; Discretionary accruals; Ownership Concentration
An Investigation of Factors Influencing the Association between Top Management Ownership and Earnings Management
Keywords: تعهدات اختیاری; D82; G39; M42; M52; management ownership; earnings management; discretionary accruals; firm characteristics;
Executive compensation and earnings management: Empirical evidence from Japan
Keywords: تعهدات اختیاری; Executive compensation; Earnings management; Discretionary accruals; Extraordinary items; Big bath; Income smoothing
Institutional investor type, earnings management and benchmark beaters
Keywords: تعهدات اختیاری; G32; M41Institutional investors; Discretionary accruals; Earnings management; Benchmark beaters; Corporate governance
The impact of tax holidays on earnings management: An empirical study of corporate reporting behavior in a developing-economy framework
Keywords: تعهدات اختیاری; Discretionary accruals; Earnings management; Foreign investment enterprises (FIEs); Income shifting; Tax holidays
Earnings management around employee stock option reissues
Keywords: تعهدات اختیاری; G14; G30; J33; M43; Capital markets; Stock options; Earnings management; Discretionary accruals; Executive compensation;
A study of earnings-management motives in the Anglo-American and Euro-Continental accounting models: The Canadian and French cases
Keywords: تعهدات اختیاری; Earnings management; Discretionary accruals; Financial reporting; International accounting; Panel-estimation techniques
Do managers credibly use accruals to signal private information? Evidence from the pricing of discretionary accruals around stock splits
Keywords: تعهدات اختیاری; G14; G35; M41; Discretionary accruals; Earnings management; Stock split; Signaling;
Earnings management under price regulation: Empirical evidence from the Spanish electricity industry
Keywords: تعهدات اختیاری; M410; M100; G380; Electricity industry; Price regulation; Political costs; Earnings management; Discretionary accruals;
Performance matched discretionary accrual measures
Keywords: تعهدات اختیاری; M41; C12; C15; M42; Discretionary accruals; Earnings management; Performance matching; Discretionary-accruals models;