Kumpulan Artikel Teori Akuntansi

Artikel jurnal terkait dengan Asal usul Agency Theory, Stakeholder Theory, Eficiency Market, Legitimasi Theory, Signaling Theory dan Positive accounting Theory.

  1. Allen, F., Bernardo, A. E., & Welch, I. (2000). A Theory of Dividends Based on Tax Clienteles. The Journal Of Finance, Vol. LV(No. 6), pp. 2499-2536.
  2. Amihud, Y., & Lev, B. (1981). Risk Reduction as a Managerial Motive for Conglomerate Mergers. The Bell Journal of Economics, Vol. 12(No. 2), pp. 605-617.
  3. Baker, M., & Wurgler, J. (2004). Appearing and disappearing dividends: The link to catering incentives. Journal of Financial Economics, 73(2), 271-288
  4. Baker, M., & Wurgler, J. (2004). A Catering Theory of Dividends. The Journal Of Finance, Vol. LIX(No. 3), pp. 1125-1165.
  5. Ball, R., & Brown, P. (1968). An Empirical Evaluation of Accounting Income Numbers. Journal of Accounting Research, Vol. 6(No. 2), pp. 159-178.
  6. Bhattacharya, S. (1979). Imperfect Information, Dividend Policy, and “The Bird in the Hand” Fallacy. The Bell Journal of Economics, Vol. 10(No. 1), pp. 259-270.
  7. Black, F. (1976). The Dividend Puzzle. The Journal of Porfolio Management, Special Issue, pp. 8-12.
  8. Black, F., & Scholes, M. (1974). The Effects Of Dividend Yield And Dividend Policy On Common Stock Prices And Returns. Journal of Financial Economics, Vol. 1, pp. 1-22.
  9. Easterbrook, F. H. (1984). Two Agency-Cost Explanations of Dividends. The American Economic Review, Vol. 74(No. 4), pp. 650-659.
  10. Fluck, Z. (1999). The Dynamics of the Management-Shareholder Conflict. The Review of Financial Studies Vol. 12(No. 2), pp. 379-404.
  11. Jensen, M. C. (1986). Ageny Costs of Free Cash Flaw, Corporate Finance, and Takeover. The American Economic Review, Vol.76(No.2 ), pp. 323-329.
  12. Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, Vol. 3(No. 4), pp. 305-360.
  13. John, K., & Williams, J. (1985). Dividends, Dilution, and Taxes: A Signalling Equilibrium. The Journal of Finance, Vol. 40(No. 4), pp. 1053-1070.
  14. Kalay, A. (1982). The Ex-Dividend Day Behavior of Stock Prices: A Re-Examination of the Clientele Effect. The Journal of Finance, Vol. 37(No. 4 ), pp. 1059-1070.
  15. Litzenberger, R. H., & Ramaswamf, K. (1979). The Effect Of Personal Taxes And Dividends On Capital Asset Prices: Theory and Empirical Evidence. Journal of Financial Economics, Vol.7, pp.163-195.
  16. Marsh, T. A., & Merton, R. C. (1987). Dividend Behavior for the Aggregate Stock Market. The Journal of Business, Vol. 60(No. 1), pp. 1-40.
  17. Miller, M. H., & Modigliani, F. (1961). Dividend Policy, Growth, and the Valuation of Shares. The Journal of Business, Vol. 34(No. 4), pp. 411-433.
  18. Miller, M. H., & Modigliani, F. (1963). Dividend Policy and Market Valuation : A Reply. The Journal of Business, Vol.36(No.1 ), pp. 116-119.
  19. Miller, M. H., & Rock, K. (1985). Dividend Policy under Asymmetric Information. The Journal of Finance, Vol. 40(No. 4), pp. 1031-1051.
  20. Modigliani, F., & Miller, M. H. (1958). The Cost of Capital, Corporation Finance and the Theory of Investment. The American Economic Review, Vol. 48(No.3), pp. 261-297.
  21. Myers, S. C. (1984). The Capital Structure Puzzle. The Journal of Finance, Vol. 39(No. 3), pp. 575-592.
  22. Myers, S. C., & Majluf, N. S. (1984). Corporate Financing And Investment Decisions When Firms Have Information That Investors Do Not Have. Journal of Financial Economics, Vol. 13, pp. 187-221.
  23. Ohlson, J. A. (1995). Earnings, book values, and dividends in equity valuation. Contemporary Accounting Research, Spring, 11(2), pp. 661-687.
  24. Harris, M., & Raviv, A. (1991). The Theory of Capital Structure. The Journal of Finance, Vol. 46(No. 1 ), pp. 297-355.
  25. Ross, S. A. (1977). The Determination of Financial Structure: The Incentive-Signalling Approach. The Bell Journal of Economics, Vol. 8(No. 1), pp. 23-40.
  26. Deegan, C., Rankin, M., & Tobin, J. (2002). An examination of the corporate social and environmental disclosures of BHP from 1983-1997: A test of legitimacy theory. Accounting, Auditing & Accountability Journal, Vol. 15(No.3), pp. 312-343.
  27. Deegan, C. (2002). Introduction the legitimizing effect of social and environmental disclosures-a theoretical foundation. Accounting, Auditing & Accountability Journal, Vol. 15(No. 3), pp. 282-311.
  28. Healy, P. M., & Wahlen, J. M. (1999). A review of the earnings management literature and its implications for standard setting. Accounting Horizons, Vol. 3(No. 4), pp. 365-383.
  29. Fama, E. F., & French, K. R. (2012). Size, value, and momentum in international stock returns. Journal of Financial Economics, 105(3), 457-472.
  30. Kothari, S. P. (2001). Capital markets research in Accounting. Journal of Accounting and Economics Vol.31, pp. 105-231.
  31. Watt, R. L., & Zimmerman, J. L. (1979). The Demand for and Supplay of Accounting Theories: The Market for Excuses. The Accounting Review, Vol. LIV(No.2), pp. 273-305.
  32. Watt, R. L., & Zimmerman, J. L. (1990). Positive Accounting Theory: A Ten Year Perspective. The Accounting Review, Vol. 65(No. 1), pp. 131-156.
  33. Fama, E. F. (1965). The Behavior of Stock-Market Prices. The Journal of Business, Vol. 38(No. 1), pp. 34­105.
  34. Fama, E. F. (1970). Efficient Capital Markets : A Review of Theory and Empirical Work. Journal of Finance, Vol. 25(No.2), pp. 383-417.
  35. Fama, E. F. (1991). Efficient Capital Markets: II The Journal of Finance Vol. XLVI(No. 5), pp. 1575-1617. Fama, E. F. (1998). Market Eficiency, Long-term Returns, and Behavioral Finance. Journal of Financial Economics, Vol. 49, pp. 283-306.
  36. Govindarajan, V. (1988). A Contingency Approach To Strategy Implementation At The Business-Unit Level: Integrating Administrative Mechanisms With Strategy. Academy of Management Journal, Vol. 31(No. 4), pp.828-853.
  37. Jensen, M. C., & Murphy, K. J. (1990). Performance Pay And Top-Management Incentives. Journal of Political Economy, April, vol. 98(no. 2), pp. 225 – 264.
  38. Jensen, M. C., & Clifford W. Smith, J. (1985). Stockholder, Manager, And Creditor Interests:
  39. Applications Of Agency Theory. Harvard NOM Research Paper, pp. 1-45.
  40. Healy, P. M. (1985). The Effect Of Bonus Schemes On Accounting Decisions. Journal of Accounting and Economics, Vol.7, pp. 85-107.

Download DI SINI

Sumber: Bapak Suwito

Leave a Response

CAPTCHA Image
*