Keywords: Fair value measurement; Risk modeling; Market risk; Credit risk; Value relevanceG14; G21; G32; M41
مقالات ISI (ترجمه نشده)
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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: Corporate ethics; Auditor quality; Board sizeF23; G15; M41
Keywords: M14; M41; Q56M14; M41; Q56Sustainability reports; Sustainability development; Stakeholder theory; Global reporting initiative; Farming operations; Delphi method; Basque country; SpainMemorias de sostenibilidad; Desarrollo sostenible; Teoría de los partíci
Keywords: M41; M49Theory of constraints; Cost; Cost minimization
Keywords: Narrative disclosure; Minimal disclosure; Impression management; Concealment; Annual reportM40; M41
Keywords: Real earnings management; Accrual-based earnings management; Substitution of earnings management strategies; Political connection; Public monitoringM4; M41; D72; F5
Keywords: Corporate social responsibility; Accrual earnings management; Real earnings management; Enforcement; PerformanceM14; M40; M41
Keywords: Asset pricing; Book-to-market; Fama and French model; SizeG11; G12; G14; G15; M41
Keywords: Board capital; Managerial incentives; Board dependence; CEO duality; Resource dependence theoryD21; G32; L1; M41
Keywords: M41; P45Accounting regulation; International Financial Reporting Standards (IFRS); Institutional theory; Iraq
Keywords: M41; F36; C12; C31Value relevance; Comparative; Return window; Portfolio returns
Keywords: M41; G34; M21Optimal Contracting; IFRS; Performance measures; Executive pay; Fair value accounting
Effects of IFRS-13 on the relevance of fair value adjusted by credit risk: Evidence from Europe
Keywords: Credit Value Adjust; Debt Value Adjust; Fair value; Industry beta; Volatility; D82; G12; G34; M41;
Capital market effects of mandatory IFRS 8 adoption: An empirical analysis of German firms
Keywords: M41; Segment reporting; IFRS 8; IAS 14R; Information asymmetry; Forecast accuracy; Difference-in-differences design;
Reexamination of earnings management before and after SOX: Evidence from SEC staff accounting bulletins 99-100
Keywords: SOX; Staff Accounting Bulletins; Zero earnings discontinuity; Quarterly earnings; Big baths; M41; M48; K22;
Managers' use of language in corrupt firms' financial disclosures: Evidence from FCPA violators
Keywords: M41; D73; K42; FCPA; Corruption; Text analysis; Language; Tone;
The role of stock exchange efficiency in earnings quality: Evidence from the MENA region
Keywords: F63; M41; Mena; Efficiency; Earnings quality; Propensity score;
An empirical test of SEC enforcement in the audit market
Keywords: G21; G30; G34; G38; M41; SEC; Audit pricing; Enforcement probability; Audit market;
What is the economic value of the Extractive Industries Transparency Initiative (EITI) information disclosure?
Keywords: M40; M41; M48; Extractive Industries Transparency Initiative; Market reaction; Event study; Value relevance;
Common auditors and cross-country M&A transactions
Keywords: D82; D83; M41; Auditors; Information transfer; M&As;
The impact of audit quality on real and accrual earnings management around IPOs
Keywords: Earnings management; Discretionary accruals; Real activities manipulation; Audit quality; Initial public offering; G14; M40; M41; M42;
The effect of ex ante and ex post conservatism on the cost of equity capital: A quantile regression approach for MENA countries
Keywords: G10; G15; G18; G30; G32; G38; M41; M48; Accounting conservatism; Cost of equity capital; Ex ante conservatism; Ex post conservatism; Quantile regression; MENA countries;
Analysts' GAAP earnings forecasts and their implications for accounting research
Keywords: Measurement error; Earnings expectations; Analysts' forecasts; GAAP forecasts; Non-GAAP earnings; Street earnings; Earnings surprise; Meet-or-beat; G14; M40; M41;
It pays to partner with a firm that writes annual reports wellâ°
Keywords: Strategic alliance; Readability; 10-Ks; Annual reports; G02; G32; G14; M41;
Adoption of IAS/IFRS, liquidity constraints, and credit rationing: The case of the European banking industry
Keywords: G21; M41; Banks; IAS/IFRS; Liquidity; Credit rationing;
Are fair value options created equal? A study of SFAS 159 and earnings volatility
Keywords: M41; G21; G28; Earnings volatility; Financial institutions; Fair value option; Fair value accounting; Global accounting standards; Accounting choice; SFAS 159; IAS 39;
Discontinuities in earnings and earnings change distributions after J-SOX implementation: Empirical evidence from Japan
Keywords: G38; M41; M48; Earnings distribution; Earnings management; Loss avoidance; Earnings decrease avoidance; Sarbanes-Oxley Act; Financial Instruments and Exchange Act of Japan;
Rethinking bank shareholder equity: The case of Deutsche Bank
Keywords: G21; G28; G34; G35; G38; M41; D83; Capital requirements; Basel III; Bank equity presentation; Bank equity composition; Shareholder equity movements; Financial analysis; Capital adequacy; Equity quality; Capital movements; Transactions with shareholders;
Estimación del Stock de capital público en México a nivel estatal: 1990-2015
Keywords: Bienes públicos; Presupuesto; Déficit y deuda pública; Ahorro e inversión de capital; Public Good; National Budget; Deficit and Debt; Saving and Capital Investment; M41; M5; O16;
Comovement, financial reporting complexity, and information markets: Evidence from the effect of changes in 10-Q lengths on internet search volumes and peer correlations
Keywords: M41; D83; G12; Financial reporting complexity; Comovement; Information processing costs; Complementarities; Information acquisition;
SEC comment letters and firm disclosure
Keywords: Corporate disclosure; Disclosure regulation; Comment letters; SEC; G14; K22; M41;
Regulatory pressure and income smoothing by banks in response to anticipated changes to the Basel II Accord
Keywords: M41; M48; Basel Accord; Income smoothing; Loan loss provisions; Corporate banking; Retail banking;
Is the SEC captured? Evidence from comment-letter reviews
Keywords: Comment letters; Political connections; Regulatory capture; SEC enforcement; D72; G18; M41; M48;
Gender-diverse board and the relevance of voluntary CSR reporting
Keywords: G30; M41; Female directorship; CSR reporting; Relevance; CSR assurance; Market value;
Response to Discussion of “Security Returns and Volume Responses around International Financial Reporting Standards (IFRS) Earnings Announcements”
Keywords: M41; Security Returns; Information Content; IFRS; Trading Volume and earnings disclosures;
Discussion of “Determinants of the Quality of Corporate Carbon Management Systems: An International Study”
Keywords: G14; M41; M44; Discussion; Carbon management system; Quality of CMS;
Discussion of “Security Returns and Volume Responses around International Financial Reporting Standards (IFRS) Earnings Announcements”
Keywords: G14; G18; M41; M48; International Financial Reporting Standards; Information content; Trading volume;
SEC comment letters related to permanently reinvested earnings
Keywords: G18; G30; K22; M41; Deferred tax liability; Permanently reinvested earnings; Comment letters; Securities and Exchange Commission;
IFRS Adoption, Extent of Disclosure, and Perceived Corruption: A Cross-Country Study
Keywords: M41; G38; K42; Corruption perception; IFRS; Extent of disclosure; Accounting environment; Political institutions; Economic development;
The IFRS Adoption Reform through the Lens of Neoinstitutionalism: The Case of the Russian Federation
Keywords: M41; IFRS; Reporting quality; Russian stock market; Neoinstitutionalism; Isomorphism;
Family control, accounting misstatements, and market reactions to restatements: Evidence from China
Keywords: D8; G14; G32; M41; Family firm; Restatement; Financial reporting; Market reaction;
The impact of SME's pre-bankruptcy financial distress on earnings management tools
Keywords: Bankruptcy; Earnings management; Real activity manipulation; Accrual manipulation; SMEs; Panel data; G33; M41; M21; C33;
Mandatory adoption of IFRS and timely loss recognition across Europe: The effect of corporate finance incentives
Keywords: IFRS; Costs of debt capital; Timely loss recognition; Corporate finance; F30; G15; M41;
The SEC's elimination of 20-F reconciliation and information asymmetry
Keywords: M41; G15; G18; Eliminating the reconciliation; IFRS; Information asymmetry;
An empirical comparison of the effect of XBRL on audit fees in the US and Japan
Keywords: M41; M42; O33; XBRL; Audit fees; Firm size; Agency theory;
Effects of the SEC's XBRL mandate on financial reporting comparability
Keywords: M41; M48XBRL; Financial statement comparability; Extension taxonomy
Mandatory disclosure and asymmetry in financial reporting
Keywords: M41; M48; Political; Certification; Financial accounting; Mandatory; Policy;
CFO compensation: Evidence from Australia
Keywords: CFO compensation; Job complexity; Performance; Managerial powerG34; J33; M41
Accounting quality in the pre-/post-IFRS adoption periods and the impact on audit committee effectiveness — Evidence from Australia
Keywords: Accounting quality; Earnings management; IFRS adoption; Audit committee effectiveness; AustraliaM40; M41
CEO tenure and earnings management
Keywords: G3; M41; M43; CEO career concerns; CEO reputation; Horizon problem of departing CEOs; Earnings management;