بررسی تأثیر ویژگی‌های کیفی سود بر محتوای اطلاعاتی سودهای سالیانه و میان دوره‌ای با رویکرد فراتحلیل

ب. انگلیسی

Ball, R., & Brown P. (1968). An empirical examination of accounting income numbers. Journal of Accounting Research, 6(2), 159-178.

Barth, M. E., Landsman, R., Lang, W., & Williams, C. (2013). Effects on comparability and capital market benefits of voluntary adoption of IFRS by US Firms: Insights from voluntary adoption of IFRS by non-US Firms. Working Paper. Stanford University, University of North Carolina at Chapel Hill, and University of Michigan. Available at: http://ssrn.com/abstract=2196247

Barth, M., Beaver, W., & Landsman, W. (2001). The relevance of the value relevance Literature for financial accounting standard setting: Another view. Journal of Accounting and Economics, 31(1-3), 77-104.

Beaver, W. H. (1968). The information content of annual earnings announcements. Journal of Accounting Research, 6(supplement), 67-92.

Becker, C. L., DeFond, M. L., Jiambalvo, J., & Subramanyam, K. R. (1998). The effect of audit quality on earnings management. Contemporary Accounting Research, 15(1), 1-21.

Brochet, F., Jagolinzer, D. A., & Riedl, E. (2012). Mandatory IFRS adoption and financial statement comparability. Contemporary Accounting Research (forthcoming). Harvard Business School Accounting & Management. Available at SSRN: http://ssrn.com /abstract=1819482

Burnison, G. (2009, January 29). Wall Street’s leadership crisis. Retrieved from http://chiefexecutive.net/wallstreets-leadership-crisis.

Chen, B., Kurt, A. C., & Wang, I. G. (2020). Accounting comparability and the value relevance of earnings and book value. Journal of Corporate Accounting and Finance, 31(4), 82-98.

Chen, L. H., Krishnan, J., Sami, H., & Zhou, H. (2013). Auditor attestation under SOX section 404 and earnings informativeness. AUDITING: A Journal of Practice and Theory, 32(1), 61-84.

Cheng, A. C. S., Lee, B. S., & Yang, S. (2013). The value relevance of earnings levels in the return-earnings relation. International Journal of Accounting and Information Management, 21(4), 260-284.

Choi, J. H., Choi, S., Myers, L. A., & Ziebart, D. (2019). Financial statement comparability and the informativeness of stock prices about future earnings. Contemporary Accounting Research, 36(1), 389-417.

Collins, D. W., Maydew, E. L., & Weiss, I. S. (1997). Changes in the value-relevance of earnings and book values over the past forty years. Journal of Accounting and Economics, 24(1), 39-67.

De Franco, G., Kothari, S., & Verdi, R. (2011). The benefits of financial statement comparability. Journal of Accounting Research, 49(4), 895-931.

Easton, P. D., & Harris, T. S. (1991). Earnings as an explanatory variable for returns. Journal of Accounting Research, 29(1), 19-36.

Easton P. D., & Sommers, G. A. (2002). Scale and the scale effect in market-based accounting research. Journal of Business Finance and accounting, 30, 25-35.

Ernstberger, J. B., Link, B., & Vogler, O. (2011). The real business effects of quarterly reporting. Retrieved from http://www.iuc.bwl.uni-muenchen.de/download/arw/2011_ ernstberger.pdf.

Garcia-Meca, E., & Sánchez‐Ballesta, J. P. (2009). Corporate governance and earnings management: A meta‐analysis. Corporate Governance: An International Review, 17(5), 594-610.

Hay, D., Knechel, R., & Li, V. (2006). Non-audit services and auditor independence: New Zealand evidence. Journal of Business Finance & Accounting, 33(5/6), 715-734.

Healy, P. M., & Wahlen, J. M. (1999). A review of the earnings management literature and its implications for standard setting. Accounting Horizons, 13, 365-363.

Hendricksen, E. S., & Van Breda, M. F. (1992). Accounting theory. 5th ed., Terbitan: Boston McGraw-Hill.

Horton, J., Serafeim, G., & Serafeim, I. (2013). Does mandatory IFRS adoption improve the information environment? Contemporary Accounting Research, 30(1), 388-423.

King, T. A. (2018). How frequently should listed companies report results? Research in Accounting Regulation, 30(2), 176-179.

Kousenidis, D. V., Ladas, A. C., & Negakis, C. I. (2009). Value relevance of conservatism and non-conservatism accounting information. The international journal of accounting, 44(3), 219-238.

Landsman, W. R., Peasnell, K. V., Pope, P. F., & Yeh, S. U. (2006). Which approach to accounting for employee stock options best reflects market pricing? Review of Accounting Studies, 11, 203-245.

Lipsey, M. W., & Wilson, D. B. (2001). Practical meta-analysis. Applied Social Research Methods, 49, 1-247.

Lo, K. (2008). Earnings management and earnings quality. Journal of Accounting and Economics, 45(2-3), 350-357.

Moraru-Arfire, A. (2016). The role of reporting frequency on financial analysts’ information environment. The Wharton School, University of Pennsylvania, and University of Neuchâtel, Switzerland, 1-42.

Olibe, K. O., Strawser, R. H., & Strawser, W. R. (2022). The information content of earnings disclosing under UK GAAP and IFRS. Journal of International Accounting, Auditing and Taxation, Available online 22 February 2022, https://doi.org/10.1016/j.intaccaudtax .2022.100449

Scott W. (2006). Financial Accounting Theory. 4th ed., Canada: Prentice Hall.

Takasu, Y., & Nakano, M. (2012). What do smoothed earnings tell us about the future? The Japanese Accounting Review, 2, 1-32.

Shu, S. Q. (2021). CEO inside debt, income smoothing, and stock price informativeness. Accounting and Business Research, 51(1), 65-95.

Thijssen, M. W. P., & Iatridis, G. E. (2016). Conditional conservatism and value relevance of financial reporting: A study in view of converging accounting standards. Journal of Multinational Financial Management, 37-38, 48-70.

Tucker, J. W., & Zarowin, P. A. (2006). Does income smoothing improve earnings informativeness? The Accounting Review, 81(1), 251-270.