پژوهشهای حسابداری مالی وحسابرسی23
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پژوهشهای حسابداری مالی وحسابرسی 23TRANSCRIPT
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4) Abarbanell, J.S., & Bushee, B.J.(1997). Fundamental Analysis, Future Earnings, and Stock
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6 . Qi, M. and Yangru , Wu 7 . G.F, Fllareiov & E.O. Averehenkow 8. Cao & Gan 9. Virli & Firisilin 10 . Multi Layer Perceptron 11 . Paterson et al 12 . Malinowski et al 13 . Sumathi 14 . Khashei 15 . Mantas et al 16 . Zhang 17 . Group Method of Data Handling
19 . Madala 20 .Singular Value Decomposition 21 . Solving Normal Equation 22 . Ivakhnenko & Mller
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) ( . ) . () (
14. Harris 15. Raviv 16. Myers 17. Mahrt-Smith 18. Risk of Default 19. Underinvestment 20. Debt Overhang 21. Grossman 22. Hart 23. Soumadi 24. Hayajneh 25. Stulz 26. Overinvestment 27. Ojah Patric et al. 28. Imran Khan 29. Majluf 30. DeAngelo 31. Masulis 32. Bradley et al. 33. Efficiency-Risk Hypothesis 34. Franchise Value Hypothesis 35. Consume Perquisites 36. Convergence of Interest Hypothesis 37. Demsetz
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38. Fama 39. Alignment 40. Entrenchment 41. Claessens et al. 42. Villalonga 43. Amit 44. La Porta et al. 45. Kang 46. Shivdasni 47. Davies et al.
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50. Modigliani 51. Miller 52. Ross
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.1-22 6 12) Biddle , Gary and Gilles Hillary , (2006) , Accounting Quality and Firm-level Capital
Investment. avilabel in www.ssrn.com .PP. 1-42
13) Chen ,Zhihong ,(2005),Earning Quality A Thesis Submitted to The Hong Kong
University of Science and for Degree of Doctor of Philosophy.PP. 1-45 14) Francis,J.Lafond,R.Olson,P.M.and shipper , K, (2004) ,Cost of Equity and Earnings
attributes The accounting Reiview . Vol.79 , no.4,PP.294-309 15) Hugland, Henrik, (2010), Detecting Earning Management Using Neural Networks
.Helsinki, Finland. Hanken School of economics, Department Of Accounting And Commercial Laws.
16) Ke Li. Kevin,Wei Tang, ,Vicki, (2008),Earning Quality And Future Capital Investment :
Evidence From Discretionary Accruals ,March 2008 ,Californai And Georgetown University.
17) Liang , P. and Xiaoyan Wen, (2007) , Accounting Measurement Basis , Market Mispricing,
and Firm Investment Efficiency, Journal of Accounting Research 45(1), PP. 155-197
18) Richardson, S Sloan, R. & Soliman, M.T 2001. Information in Accruals about the Quality of
Earnings. University of Michigan Business School from http://www.ebsco.com 19) Wei ,K.C .John.and Feixue Xie,(2005),Earnings Management ,Corporate Investment, and
Stock Returns . School Business and Management , Hong Kong University of Science and Technology
1. Discretionary Accruals
2. Non-Discretionary Accruals
3. Total Accruals
4. Securities and Exchange Commission
5. Hugland
6. Healy Models
7. De Angelo Models
8. Jones Models
9. Sloan Models
10. Jeter and Shivakumar models
11. Dechow and Dechev models
12. Francis et al models
13. Aboody , Hughes and Liu models
14. Ke Li and Wei Tang models
15. ke Li and Wei Tang
16. Liang and Wen
17. Biddle and Hilary
18. Wei and Xie
19. Bushman and Smith
20. Total Working Capital Accrual
21. Accrual Quality
22. Gross Value of Property, Plant and Equipment
-
97
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23.
Capital Expenditure 24.
Previous Total Assests 25.
Total Accruals 26.
Non-Discretionary Accruals 27.
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