دانلود مقالات ISI درباره M41 + ترجمه فارسی

Accounting standards and debt covenants: Has the “balance sheet approach” led to a decline in the use of balance sheet covenants?

Keywords: G21; G28; M41; M48; Debt contracting; Covenants; Accounting standards; Balance sheet;

دانلود رایگان متن کامل مقاله ISI 25 صفحه سال انتشار : 2011 سفارش ترجمه

Post-earnings announcement abnormal return in the Chinese equity market

Keywords: G11; G14; G15; M41; Anomalies; Post-earnings announcement drift; Arbitrage risk;

دانلود رایگان متن کامل مقاله ISI 25 صفحه سال انتشار : 2011 سفارش ترجمه

Mandating IFRS in an Unfavorable Environment: The Greek Experience

Keywords: M41; G15; G30IFRS; Reporting incentives; Value relevance; Conditional conservatism; Greece

دانلود رایگان متن کامل مقاله ISI 29 صفحه سال انتشار : 2011 سفارش ترجمه

Discussion of: “Acquisition profitability and timely loss recognition” by J. Francis and X. Martin

Keywords: M40; M41; Acquisition; Conservatism; FASB; SEC; Announcement returns;

دانلود رایگان متن کامل مقاله ISI 5 صفحه سال انتشار : 2010 سفارش ترجمه

Exploring an efficient investment regime: The case of SP100 companies

Keywords: G13; G31; D92; C53; M41; Efficient investment regime; Panel smooth transition regression model; Abnormal stock returns; Assets growth; EPS; P/B ratio; MBA ratio;

دانلود رایگان متن کامل مقاله ISI 6 صفحه سال انتشار : 2010 سفارش ترجمه

Corporate compensation policies and audit fees

Keywords: M41; M42; M52; Audit fees; CEO compensation; Complexity; Entrenchment; Risk;

دانلود رایگان متن کامل مقاله ISI 6 صفحه سال انتشار : 2010 سفارش ترجمه

Earnings quality research: Advances, challenges and future research

Keywords: G31; M40; M41; Earnings quality; Earnings management; Abnormal accruals; Proxies;

دانلود رایگان متن کامل مقاله ISI 8 صفحه سال انتشار : 2010 سفارش ترجمه

In defense of fair value: Weighing the evidence on earnings management and asset securitizations

Keywords: JEL classification:; G20; G30; M41; Asset securitizations; Securitization income; Earnings management; Fair value;

دانلود رایگان متن کامل مقاله ISI 8 صفحه سال انتشار : 2010 سفارش ترجمه

The federal deposit insurance corporation improvement act, bank internal controls and financial reporting quality

Keywords: G01; G18; G21; M41; M42; FDI; Financial reporting quality; FDICIA; SOX;

دانلود رایگان متن کامل مقاله ISI 9 صفحه سال انتشار : 2010 سفارش ترجمه

Discussion of “Implications for GAAP from an analysis of positive research in accounting”

Keywords: M41; M44; M45; GAAP; Fair value; FASB; IASB;

دانلود رایگان متن کامل مقاله ISI 9 صفحه سال انتشار : 2010 سفارش ترجمه

A simulation-based algorithm for American executive stock option valuation

Keywords: G13; G35; M41; M52; Executive stock options; Monte Carlo; Risk aversion; Fair value; Indexed strike;

دانلود رایگان متن کامل مقاله ISI 10 صفحه سال انتشار : 2010 سفارش ترجمه

Auditor reputation and earnings management: International evidence from the banking industry

Keywords: G14; G21; M41; M42; Auditor reputation; Auditor expertise; Earnings management; Earnings benchmarks; Loan loss provisions;

دانلود رایگان متن کامل مقاله ISI 10 صفحه سال انتشار : 2010 سفارش ترجمه

How bank capital buffers vary across countries: The influence of cost of deposits, market power and bank regulation

Keywords: G21; G28; M41; Capital buffers; Regulation; Supervision; Cost of capital; Market power; Panel data;

دانلود رایگان متن کامل مقاله ISI 11 صفحه سال انتشار : 2010 سفارش ترجمه

Expensing of share-based payments and its impact on large UK companies

Keywords: J33; M41; M52Share-based payment; Expensing

دانلود رایگان متن کامل مقاله ISI 11 صفحه سال انتشار : 2010 سفارش ترجمه

Corporate governance myths: Comments on Armstrong, Guay, and Weber

Keywords: D21; D23; J33; K22; L14; L20; M40; M41; Corporate governance; Financial accounting; Agency costs; Contracting; Debt contracts;

دانلود رایگان متن کامل مقاله ISI 11 صفحه سال انتشار : 2010 سفارش ترجمه

Investor sentiment, executive compensation, and corporate investment

Keywords: G32; G14; M41; M43; Investor sentiment; Corporate investment; Executive compensation; Behavioral finance;

دانلود رایگان متن کامل مقاله ISI 11 صفحه سال انتشار : 2010 سفارش ترجمه

Accounting anomalies and fundamental analysis: An alternative view

Keywords: Accounting anomalies; Mispricing; Cost of capital; Mishkin tests; Earnings and returns; G12; G14; M41;

دانلود رایگان متن کامل مقاله ISI 12 صفحه سال انتشار : 2010 سفارش ترجمه

Valuation implications of regulatory climate for utilities facing future environmental costs

Keywords: G38; K32; L51; L94; M41; Regulatory climate; Market valuation; Electric utilities; Environmental costs;

دانلود رایگان متن کامل مقاله ISI 12 صفحه سال انتشار : 2010 سفارش ترجمه

Evolution of earnings-to-price ratios: International evidence

Keywords: F36; G15; M41; Earnings-to-price ratio; Convergence; Capital market integration;

دانلود رایگان متن کامل مقاله ISI 13 صفحه سال انتشار : 2010 سفارش ترجمه

CFOs and CEOs: Who have the most influence on earnings management?

Keywords: M41; M52Compensation; Earnings management; Equity incentives; CFO

دانلود رایگان متن کامل مقاله ISI 14 صفحه سال انتشار : 2010 سفارش ترجمه

The frequency and magnitude of earnings management: Time-series and multi-threshold comparisons

Keywords: M41; G10; G30; C89; Earnings management; Earnings distribution; Analysts' forecasted earnings; Avoid losses; Avoid decreases;

دانلود رایگان متن کامل مقاله ISI 15 صفحه سال انتشار : 2010 سفارش ترجمه

Litigation environment and auditors’ decisions to accept clients’ aggressive reporting

Keywords: M41; M42; M48Litigation environment; Client business risk; Client retention pressure; Aggressive financial reporting

دانلود رایگان متن کامل مقاله ISI 15 صفحه سال انتشار : 2010 سفارش ترجمه

Book-tax conformity, earnings persistence and the association between earnings and future cash flows

Keywords: H2; M4; M40; M41; M44; Book-tax conformity; Book-tax differences; Usefulness of earnings; Earnings persistence; Future cash flows;

دانلود رایگان متن کامل مقاله ISI 15 صفحه سال انتشار : 2010 سفارش ترجمه

The effect of board composition on the informativeness and quality of annual earnings: Empirical evidence from Greece

Keywords: M41; M10; G30Corporate governance; Earnings informativeness; Accounting quality; Greece

دانلود رایگان متن کامل مقاله ISI 16 صفحه سال انتشار : 2010 سفارش ترجمه

Adverse effects of uniform written reporting standards on accounting practice, education, and research

Keywords: M41; M44Accounting standards; Uniformity; Profession; Practice; Education; Research

دانلود رایگان متن کامل مقاله ISI 16 صفحه سال انتشار : 2010 سفارش ترجمه

How does internal control regulation affect financial reporting?

Keywords: G01; G18; G21; M41; M42; Internal controls; Financial reporting quality; FDICIA; Loan-loss provision; Reporting discretion;

دانلود رایگان متن کامل مقاله ISI 17 صفحه سال انتشار : 2010 سفارش ترجمه

Acquisition profitability and timely loss recognition

Keywords: G14; G34; M41; Timely loss recognition; Agency costs; Accounting conservatism; Corporate governance; Acquisitions; Divestitures;

دانلود رایگان متن کامل مقاله ISI 18 صفحه سال انتشار : 2010 سفارش ترجمه

Accrual-based and real earnings management activities around seasoned equity offerings

Keywords: G14; G32; M4; M41; Seasoned equity offerings; Earnings management; Accounting choices; Accounting Accruals; Real activities;

دانلود رایگان متن کامل مقاله ISI 18 صفحه سال انتشار : 2010 سفارش ترجمه

Escape from New York: The market impact of loosening disclosure requirements

Keywords: F39; G12; G15; G38; M41; K2212h-6; SEC registration; Disclosure; Cross-listing

دانلود رایگان متن کامل مقاله ISI 19 صفحه سال انتشار : 2010 سفارش ترجمه

Audit committee compensation and the demand for monitoring of the financial reporting process

Keywords: Audit committees; Board of director compensation; Audit fees; G30; M41; M49;

دانلود رایگان متن کامل مقاله ISI 19 صفحه سال انتشار : 2010 سفارش ترجمه

Venture capital, ownership structure, accounting standards and IPO underpricing: Evidence from Germany

Keywords: M41; G32; G15VC; Ownership structure; Accounting standard; IPO underpricing; Germany

دانلود رایگان متن کامل مقاله ISI 20 صفحه سال انتشار : 2010 سفارش ترجمه

Do management earnings forecasts incorporate information in accruals?

Keywords: M41; G14; Accruals; Persistence; Management forecasts; Forecast errors;

دانلود رایگان متن کامل مقاله ISI 20 صفحه سال انتشار : 2010 سفارش ترجمه

On the use of instrumental variables in accounting research

Keywords: C30; G30; M41; M43; Endogeneity; Instrumental variables; Disclosure; Cost of capital;

دانلود رایگان متن کامل مقاله ISI 20 صفحه سال انتشار : 2010 سفارش ترجمه

On the relationship between analyst reports and corporate disclosures: Exploring the roles of information discovery and interpretation

Keywords: G14; G29; M41; M45; Analyst research; Information content; Earnings announcements; Information discovery;

دانلود رایگان متن کامل مقاله ISI 21 صفحه سال انتشار : 2010 سفارش ترجمه

Disclosure and cost of equity capital in emerging markets: The Brazilian case

Keywords: M41; G30Disclosure; Cost of capital; Financial accounting; Emerging markets; Brazil

دانلود رایگان متن کامل مقاله ISI 22 صفحه سال انتشار : 2010 سفارش ترجمه

Post loss/profit announcement drift

Keywords: M41; G14; Loss/profit mispricing; Loss/profit predictability; Accounting losses/profits; Post-earnings-announcement drift; Earnings-based anomalies;

دانلود رایگان متن کامل مقاله ISI 22 صفحه سال انتشار : 2010 سفارش ترجمه

Fair value accounting and gains from asset securitizations: A convenient earnings management tool with compensation side-benefits

Keywords: G20; G30; M41; Securitizations; Fair value; Earnings management; Compensation; Governance;

دانلود رایگان متن کامل مقاله ISI 24 صفحه سال انتشار : 2010 سفارش ترجمه

The joint effects of materiality thresholds and voluntary disclosure incentives on firms' disclosure decisions

Keywords: C25; G14; M41; M44; M45; Disclosure; Voluntary disclosure; Materiality; Advertising; Partial observability model;

دانلود رایگان متن کامل مقاله ISI 24 صفحه سال انتشار : 2010 سفارش ترجمه

Order aggressiveness as a metric to assess the usefulness of accounting information

Keywords: M41; G14Decision usefulness metrics; Market response to accounting information; Traders' strategies; Order aggressiveness; Earnings announcements; Ordered probit

دانلود رایگان متن کامل مقاله ISI 28 صفحه سال انتشار : 2010 سفارش ترجمه

What drives cross-segment diversity in returns and risks? Evidence from Japanese and U.S. firms

Keywords: M41; G14; D81Risk and return; Segment reporting; Business segment; Operating segment; Proprietary costs; Japanese keiretsu

دانلود رایگان متن کامل مقاله ISI 33 صفحه سال انتشار : 2010 سفارش ترجمه

The association between classificatory and inter-temporal smoothing: Evidence from the UK's FRS 3

Keywords: D21; G14; M41; M48Income smoothing; Accruals; Classificatory choices; Reporting discretion

دانلود رایگان متن کامل مقاله ISI 34 صفحه سال انتشار : 2010 سفارش ترجمه

The Impacts of State Ownership on Information Asymmetry: Evidence from an Emerging Market

Keywords: Bid-ask spread; Information asymmetry; Transparency; Adverse selection; Government (State) ownership; Foreign ownership; Emerging market (China)G14; G15; G32; M41

دانلود رایگان متن کامل مقاله ISI 38 صفحه سال انتشار : 2010 سفارش ترجمه

Implications for GAAP from an analysis of positive research in accounting

Keywords: M41; M42; M48; D72; G14; G28; G30; GAAP; Fair value; FASB; IASB;

دانلود رایگان متن کامل مقاله ISI 41 صفحه سال انتشار : 2010 سفارش ترجمه

Accounting anomalies and fundamental analysis: A review of recent research advances

Keywords: G12; G14; M41; Accruals; Anomalies; Forecasting; Fundamental analysis; Market efficiency; Risk;

دانلود رایگان متن کامل مقاله ISI 45 صفحه سال انتشار : 2010 سفارش ترجمه

The financial reporting environment: Review of the recent literature

Keywords: D80; G12; G14; M41; M43; Information environment; Voluntary disclosures; Mandatory disclosures; Regulation; Analysts;

دانلود رایگان متن کامل مقاله ISI 48 صفحه سال انتشار : 2010 سفارش ترجمه

The role of information and financial reporting in corporate governance and debt contracting

Keywords: D82; D86; G21; G30; G34; G38; M40; M41; M50; M52; M55; Financial accounting; Corporate governance; Board structure; Executive compensation; Debt contracts; Informal contracts;

دانلود رایگان متن کامل مقاله ISI 56 صفحه سال انتشار : 2010 سفارش ترجمه

Understanding earnings quality: A review of the proxies, their determinants and their consequences

Keywords: G31; M40; M41; Earnings quality; Earnings management; Review; Survey;

دانلود رایگان متن کامل مقاله ISI 58 صفحه سال انتشار : 2010 سفارش ترجمه

Discussion of “What Determines Financial Analysts' Career Outcomes During Mergers?”

Keywords: M41; Mergers; Acquitions; Financial analyst;

دانلود رایگان متن کامل مقاله ISI 4 صفحه سال انتشار : 2009 سفارش ترجمه

Degrees-of-freedom problem and implied cost of equity capital

Keywords: M41; G12; G31; G32; Degrees-of-freedom problem; Implied cost of equity; Ohlson and Juettner-Nauroth model;

دانلود رایگان متن کامل مقاله ISI 8 صفحه سال انتشار : 2009 سفارش ترجمه

Discussion of “The impact of the options backdating scandal on shareholders” and “Taxes and the backdating of stock option exercise dates”

Keywords: J30; K42; M41; M52; M55; Backdating; Stock options;

دانلود رایگان متن کامل مقاله ISI 9 صفحه سال انتشار : 2009 سفارش ترجمه