مدلسازی پویایی خطی سودهای باقیمانده حسابداری

الف. فارسی

آقایی، محمدعلی؛ احمدیان، وحید و سفیدگران، میرسعید. (1396). تأثیر پیچیدگی و پویایی محیطی بر رابطه مدیریت سود و عدم تقارن اطلاعاتی. دانش حسابداری مالی، 4(4)، 1-23.

احمدی، ‌یاسر؛ بنی‌مهد، ‌بهمن؛ طالب‌نیا، ‌قدرت‌اله و پورزمانی، ‌زهرا. (1399). تأثیر مدیریت سود بر رابطه میان خطای پیش‌بینی سود و محافظه‌کاری حسابداری. حسابداری مدیریت، 45(13)، 201–217.

اسعدی، ‌عبدالرضا. (1397). بررسی ارتباط پویای متغیرهای شرکتی با سیاست تقسیم سود با استفاده از مدل گشتاور تعمیم یافته (GMM). تحقیقات حسابداری و حسابرسی، 39(10)، 93–110.

فروغی، داریوش؛ امیری، هادی و ابراهیمیان، آزیتا. (1396). پایداری سود و اجزای تشکیل‌دهنده آن در سطح صنعت و شرکت. پیشرفت‌های حسابداری، 9(2)، 63–92.

مهرانی، ساسان و حصارزاده، رضا. (1390). نوسانات سود و امکان پیش‌بینی سود. دانش حسابداری، 2(6)، 27–42.

نبویان، سید مرتضی؛ نبوی چاشمی، سیدعلی؛ داداشی، ایمان و محسنی ملکی، بهرام. (1399). کاربرد مدل لینتنر در سنجش سرعت تعدیل سود با استفاده از رگرسیون غلتان در شرایط بحرانی. حسابداری مدیریت، 13(44)، 217–232.

نیکبخت، محمدرضا؛ قاسمی، علی و ایمانی برندق، محمد. (1399). تأثیر خطای پیش‌بینی سود مدیریت بر پایداری اجزای نقدی و تعهدی سود و ارزشیابی بیش از حد سهام. پژوهش­های حسابداری مالی وحسابرسی، 12(46)، 1–26.

  ب. انگلیسی

Aghaei, M. A., Ahmadian, V. & Sefidgaran, S. (2018). The impact of environmental complexity and dynamics on the relationship between earnings management and information asymmetry. Journal of Financial Accounting Knowledge, 4(4), 1–23 (In Persian).

Ahmadi, Y., Banimahd, B., Talebniya, G. & Pourzamani, Z. (2020). The effect of earnings management on the relationship between earnings forecast error and accounting conservatism. Management Accounting, 13(45), 201–217 (In Persian).

Asadi, A. (2018). The investigation of dynamic relationship between firms’ characteristics and dividend policy using generalized method of moments. Journal of Accounting and Auditing Researches (Accounting Research), 10(39), 93–110 (In Persian).

Ashton, D. J., Peasnell, K. V. & Wang, P. (2011). Residual income models and inflation. European Accounting Review, 20(3), 459–483.

Ashton, D., Cooke, T. & Tippett, M. (2003). An aggregation theorem for the valuation of equity under linear information dynamics. Journal of Business Finance and Accounting, 30(3–4), 413–440.

Ashton, D., Cooke, T., Tippett, M. & Wang, P. (2004). Linear information dynamics, aggregation, dividends and ‘dirty surplus’ accounting. Accounting and Business Research, 29(3), 287–320.

Ashton, D. J. & Wang, P. (2008). Valuation weights and accounting conservatism. Available at SSRN 1156490.

Ashton, D. & Wang, P. (2013). Valuation weights, linear dynamics and accounting conservatism: An empirical analysis. Journal of Business Finance and Accounting Journal, 40(1), 1–25.

Ashton, D. & Wang, P. (2015). Conservatism in residual income models: theory and supporting evidence. Accounting and Business Research, 45(3), 387–410.

Basu, S. (1997). The conservatism principle and the asymmetric timeliness of earnings. Journal of Accounting & Economics, 24(1), 3–37.

Beaver, W. H., & Ryan, S. (2005). Conditional and unconditional conservatism: concepts and modeling. Review of Accounting Studies, 10(2-3), 132–150.

Boonlert-U-Thai, K., Saudagaran, S. M. & Sen, P. K. (2020). Fundamental valuation in seven Asian countries: Role of earnings, book value, and dividends. Journal of Accounting, Auditing & Finance, 0148558X20946905.

Bouaziz, M. Z., Deschênes, S. & Rojas, M. (2018). The fair-value accounting framework and the evolution of the ohlson model. Available at SSRN 3104107.

Callen, J. L. & Morel. (2001). Linear accounting valuation when abnormal earnings are AR(2). Review of Quantitative Finance and Accounting, 16(3), 191–204.

Choi, Y., O’Hanlon, J. F. & Pope, P. F. (2006). Conservative accounting and linear information valuation models. Contemporary Accounting Research, 23(1), 73–101.

Christensen, J. & Demski, J. S. (2006). Accounting theory: An information content perspective. (1 ed.). McGraw-Hill.

Clubb, C. (2013). Information dynamics, dividend displacement, conservatism, and earnings measurement: a development of the Ohlson (1995) valuation framework. Review of Accounting Studies, 18(2),

360–385.

Clubb, C. & Walker, M. (2014). Payout policy relevance and accounting based valuation. Abacus, 50(4), 490–516.

Einstein, A. (1956). Investigations on the theory of the Brownian movement. Furth (Ed.). Dover, New York. (English translation of preceding reference.).

Feltham, G. A. & Ohlson, J. (1996). Uncertainty resolution and the theory of depreciation measurement. Journal of Accounting Research, 34(2), 209–234.

Feltham, G. A. & Ohlson, J. A. (1995). Valuation and clean surplus accounting for operating and financial activities. Contemporary Accounting Research, 11(2), 689–731.

Forughi, D., Amiri, H. & Ebrahimian, A. (2017). Persistence of components of industry-wide and firm-specific earnings. Scientific Journal Management System, 9(2), 63–92 (In Persian).

Franzen, L. & Radhakrishnan, S. (2009). The value relevance of R&D across profit and loss firms. Journal of Accounting and Public Policy, 28(1), 16–32.

Givoly, D., Hayn, C. & Natarajan, A. (2007). Measuring reporting conservatism. The Accounting Review, 82(1), 65–106.

Gujarati, D. N. (2009). Basic econometrics. Tata McGraw-Hill Education.

Hiemann, M. (2020). Earnings and firm value in the presence of real options. The Accounting Review. Article in press.

Hughes, J., Li, J. & Zhang, M. (2004). Valuation and accounting for inflation and foreign exchange. Journal of Acciunting Research, 42(4), 731–754.

Konchitchki, Y. (2016). Accounting valuation and cost of capital dynamics: theoretical and empirical macroeconomic aspects. Discussion of Callen. Abacus, 52(1), 26–34.

Lee, S. (2020). Accounting information and contracting dynamics. Thesis at Rice University. https://hdl.handle.net/1911/108342.

Lintner, J. (1956). Distribution of incomes of corporations among dividens, retained earnings, and taxes. The American Economic Review, 46(2), 97–113.

Mandelbrot, B. B. & Hudson, R. L. (2010). The (mis) behaviour of markets: a fractal view of risk, ruin and reward. Profile books.

Mehrani, S., & Hesarzadeh, R. (2011). Earnings volatility and earnings predictability. Scientific Journal Management System, 2(6), 27-42 (In Persian).

Miller, M. H. & Modigliani, F. (1958). The cost of capital, corporation finance, and the theory of investment. American Economic Review, 48(3), 261–297.

Miller, M. H. & Modigliani, F. (1961). Dividend policy, growth, and the valuation of shares. The Journal of Business, 34(4), 411–433.

Mörters, P., & Peres, Y. (2010). Brownian Motion (Vol. 30). Cambridge University Press.

Myers, J. N. (1999). Implementing residual income valuation with linear information dynamics. The Accounting Review, 74(1), 1–28.

Nabavian, S. M., Nabavi Chashmi, S. A., Dadashi, I. & Mohseni Maleki, B. (2020). Implications of lintner’s model in examine of dividends adjustment speed with the rolling regressions in crisis situations. Management Accounting, 13(44), 217–232 (In Persion).

Nikbakt, M., Ghasemi, A., & Imani bradegh, M. (2020). The impact of management earnings forecast error on stability profit of cash & accrual components and stock over Evaluation. Financial Accounting and Auditing Researches, 12(46), 1–26 (In Persian).

Ohlson, J. (1995). Earnings, book-values, and dividends in equity valuation. Contemporary Accounting Research, 11(2), 661–687.

Ohlson, J. A. (1999). On transitory earnings. Review of Accounting Studies, 4(3–4), 145–162.

Ohlson, J. A. & Juettner-Nauroth, B. E. (2005). Expected EPS and EPS growth as determinants of value. Review of Accounting Studies, 10(2–3), 349–365.

Penman, S. & Zhang, X.-J. (2020). A theoretical analysis connecting conservative accounting to the cost of capital. Journal of Accounting and Economics, 69(1), 101236.

Pope, P. F. & Wang, P. (2005). Earnings components, accounting bias and equity valuation. Review of Accounting Studies, 10(4), 387–407.

Skogsvik, K., & Juettner-Nauroth, B. E. (2013). A note on accounting conservatism in residual income and abnormal earnings growth equity valuation. British Accounting Review, 45(1), 70–80.

Stark, A. W. (2008). Intangibles and research. An overview with specific focus on the UK. Accounting and Business Research, 38(3), 275–285.

Stark, A. W. (1997). Linear information dynamics, dividend irrelevance, corporate valuation and the clean surplus relationship. Accounting and Business Research, 27(3), 219–228.