دانلود مقالات ISI درباره M48 + ترجمه فارسی

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;

دانلود رایگان متن کامل مقاله ISI 53 صفحه سال انتشار : 2018 سفارش ترجمه

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;

دانلود رایگان متن کامل مقاله ISI 17 صفحه سال انتشار : 2017 سفارش ترجمه

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;

دانلود رایگان متن کامل مقاله ISI 24 صفحه سال انتشار : 2017 سفارش ترجمه

The effect of ambiguity in an auditing standard on auditor independence: Evidence from nonaudit fees and SOX 404 opinions

Keywords: Nonaudit fees; SOX 404 audit opinions; Auditor independence; Engagement risk; Ambiguity in AS2; M42; M48;

دانلود رایگان متن کامل مقاله ISI 36 صفحه سال انتشار : 2017 سفارش ترجمه

Is the SEC captured? Evidence from comment-letter reviews

Keywords: Comment letters; Political connections; Regulatory capture; SEC enforcement; D72; G18; M41; M48;

دانلود رایگان متن کامل مقاله ISI 52 صفحه سال انتشار : 2017 سفارش ترجمه

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;

دانلود رایگان متن کامل مقاله ISI 5 صفحه سال انتشار : 2016 سفارش ترجمه

The informativeness of non-GAAP earnings after Regulation G?

Keywords: Non-GAAP earnings; GAAP earnings; Exclusions; Nonrecurring items; Recurring items; Regulation G; M48; G38; G14;

دانلود رایگان متن کامل مقاله ISI 9 صفحه سال انتشار : 2016 سفارش ترجمه

Stock returns and future tense language in 10-K reports

Keywords: G11; G12; G14; D82; D83; M48; G3; Anomalies; Asset pricing; Text analysis; Information risk;

دانلود رایگان متن کامل مقاله ISI 48 صفحه سال انتشار : 2016 سفارش ترجمه

Mandatory disclosure and asymmetry in financial reporting

Keywords: M41; M48; Political; Certification; Financial accounting; Mandatory; Policy;

دانلود رایگان متن کامل مقاله ISI 16 صفحه سال انتشار : 2015 سفارش ترجمه

The economic consequences of regulatory changes in employee stock options on corporate bond holders: SFAS No.123R and structural credit model perspectives

Keywords: G12; M48; Regulatory changes; SFAS No.123R; Employee stock options; Bond yield spreads; Structural credit model;

دانلود رایگان متن کامل مقاله ISI 14 صفحه سال انتشار : 2014 سفارش ترجمه

The London Stock Exchange's AIM experiment: Regulatory or market failure? A discussion of Gerakos, Lang and Maffett

Keywords: G14; G18; G38; K22; M48; Regulation; Alternative Investment Market; Post-IPO performance; Growth enterprise markets;

دانلود رایگان متن کامل مقاله ISI 8 صفحه سال انتشار : 2013 سفارش ترجمه

Aggregated, voluntary, and mandatory risk disclosure incentives: Evidence from UK FTSE all-share companies

Keywords: Aggregated; Voluntary; Mandatory risk disclosures; Automated content analysis; LMM; High- and low-risk firms; G32; M41; M48;

دانلود رایگان متن کامل مقاله ISI 14 صفحه سال انتشار : 2013 سفارش ترجمه

Mandatory IFRS reporting and changes in enforcement

Keywords: G14; G15; G30; K22; M41; M48; International accounting; IFRS implementation; Regulation; Enforcement; Liquidity; European Union;

دانلود رایگان متن کامل مقاله ISI 31 صفحه سال انتشار : 2013 سفارش ترجمه

Mandatory clawback provisions, information disclosure, and the regulation of securities markets

Keywords: G38; M48; Clawbacks; Regulation; Disclosure; Corporate governance;

دانلود رایگان متن کامل مقاله ISI 4 صفحه سال انتشار : 2012 سفارش ترجمه

A study of firms surrounding the threshold of Sarbanes-Oxley Section 404 Compliance

Keywords: M41; M48; G38; K22; Section 404 of the Sarbanes-Oxley Act; Regulatory avoidance;

دانلود رایگان متن کامل مقاله ISI 15 صفحه سال انتشار : 2012 سفارش ترجمه

The composition of top management with general counsel and voluntary information disclosure

Keywords: G3; K41; M19; M41; M48; Top management composition; General counsel; Voluntary governance mechanism; Voluntary information disclosure; Management earnings forecasts;

دانلود رایگان متن کامل مقاله ISI 23 صفحه سال انتشار : 2012 سفارش ترجمه

Research in accounting for income taxes

Keywords: M41; H25; M48; Accounting for income taxes; Book-tax differences; Earnings managements; Market pricing;

دانلود رایگان متن کامل مقاله ISI 23 صفحه سال انتشار : 2012 سفارش ترجمه

Overemployment, executive pay-for-performance sensitivity and economic consequences: Evidence from China

Keywords: Government intervention; Surplus labor force; Pay-for-performance sensitivity; Policy burden; Policy gainsG38; J31; M48

دانلود رایگان متن کامل مقاله ISI 26 صفحه سال انتشار : 2012 سفارش ترجمه

Are IFRS-based and US GAAP-based accounting amounts comparable?

Keywords: M41; M48; G15; Comparability; IFRS; International accounting;

دانلود رایگان متن کامل مقاله ISI 26 صفحه سال انتشار : 2012 سفارش ترجمه

Top management turnover, firm performance and government control: Evidence from China's listed state-owned enterprises

Keywords: M41; M48; M51Government control; Management turnover; Chinese SOEs; Firm performance

دانلود رایگان متن کامل مقاله ISI 28 صفحه سال انتشار : 2012 سفارش ترجمه

What Drives Quality of Firm Risk Disclosure? : The Impact of a National Disclosure Standard and Reporting Incentives under IFRS

Keywords: Risk reporting; Disclosure quality; Regulation; Reporting incentivesM41; M48

دانلود رایگان متن کامل مقاله ISI 32 صفحه سال انتشار : 2012 سفارش ترجمه

Rent-seeking incentives, corporate political connections, and the control structure of private firms: Chinese evidence

Keywords: O18; M16; M48; Rent-seeking incentives; Political connections; Emerging markets;

دانلود رایگان متن کامل مقاله ISI 15 صفحه سال انتشار : 2011 سفارش ترجمه

The valuation impact of reconciling pro forma earnings to GAAP earnings

Keywords: M41; M48; Regulation G; Valuation; Pro forma earnings;

دانلود رایگان متن کامل مقاله ISI 17 صفحه سال انتشار : 2011 سفارش ترجمه

From low-quality reporting to financial crises: Politics of disclosure regulation along the economic cycle

Keywords: Business cycle; Regulation; Political economy; Credit crisis; Debt contracting; Accounting standards; Lobbying; D21; D72; E32; G21; K22; M41; M48;

دانلود رایگان متن کامل مقاله ISI 19 صفحه سال انتشار : 2011 سفارش ترجمه

Do delays in expected loss recognition affect banks' willingness to lend?

Keywords: G21; G28; M41; M48; Loss recognition; Lending; Banks; Capital constraints; Pro-cyclicality;

دانلود رایگان متن کامل مقاله ISI 20 صفحه سال انتشار : 2011 سفارش ترجمه

Do the SEC's enforcement preferences affect corporate misconduct?

Keywords: K42; G18; M48; SEC; Restatement; Enforcement; Distance; Information asymmetry;

دانلود رایگان متن کامل مقاله ISI 20 صفحه سال انتشار : 2011 سفارش ترجمه

The unintended consequences of PCAOB auditing Standard Nos. 2 and 3 on the reliability of preliminary earnings releases

Keywords: Audit report lag; Audit report date; Audit regulation; Earnings announcement date; Preliminary earnings reliability; Unintended consequences; M42; M48;

دانلود رایگان متن کامل مقاله ISI 20 صفحه سال انتشار : 2011 سفارش ترجمه

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

Globalization, transparency and economic growth: The vulnerability of Chinese firms to macroeconomic shocks

Keywords: E22; E32; E44; F15; F23; F37; G18; G32; L25; M21; M48; International Financial Reporting Standards; Transparency; Economic growth; Macroeconomic impact; Globalization;

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

Executive pay and “independent” compensation consultants

Keywords: G38; J33; M48; M52; Executive compensation; Disclosure; Corporate governance; Board of directors; Compensation consultants;

دانلود رایگان متن کامل مقاله ISI 16 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

An analysis of the medical expense deduction under the U.S. income tax system

Keywords: H24; M41; M48; Medical expense deduction; Income tax; Distributional impacts;

دانلود رایگان متن کامل مقاله ISI 14 صفحه سال انتشار : 2009 سفارش ترجمه

The impact of the CSRC Regulation No. 12-1996 on the credibility of Chinese IPO earnings forecasts

Keywords: G15; G38; M41; M48; IPO; Regulation; Earnings forecasts; Forecast reliability;

دانلود رایگان متن کامل مقاله ISI 15 صفحه سال انتشار : 2009 سفارش ترجمه

Trade Credit, Future Earnings, and Stock Returns: A Self-Dealing Perspective

Keywords: Trade credit; Self-dealing; Minority shareholder interest; ChinaG11; M48; G30

دانلود رایگان متن کامل مقاله ISI 21 صفحه سال انتشار : 2009 سفارش ترجمه

Disclosure policy: A discussion of Leuz, Triantis and Wang (2008) on “going dark”

Keywords: M41; M48; G14; G18; G34; G38; K22; Going dark; SEC deregistration; Pink Sheets; Disclosure; Going private; Regulation;

دانلود رایگان متن کامل مقاله ISI 12 صفحه سال انتشار : 2008 سفارش ترجمه

Corporate Governance and Audit Fees: Evidence of Countervailing Relations

Keywords: C30; G34; K22; M42; M48; auditing; audit fees; corporate governance; Sarbanes-Oxley;

دانلود رایگان متن کامل مقاله ISI 32 صفحه سال انتشار : 2008 سفارش ترجمه