ارتباط ارزشی استهلاک سرقفلی و تأثیر اهرم مالی بر این رابطه با در نظر گرفتن استاندارهای ملی و بین المللی

خاکی، غ. (1384). روش تحقیق با رویکردی بر پایان نامه‏نویسی، انتشارات مرکز تحقیقات علمی کشور.

رحمانی، ع؛ قاسمی، م. (1392). ارتباط ارزشی سرقفلی گزارش شده، پژوهش‏های تجربی حسابداری: 3; 124-111.

سیدنژادفهیم، س؛ اقدامی، ا. اهمیت دارائی نامشهود به عنوان مزیت رقابتی پایدار، حسابدار رسمی.

کمیته تدوین استانداردها. (1387). استانداردهای حسابداری ایران، چاپ سیزدهم. 121.

نعانی، ا؛صفری لیواری، ر. (1396). حسابداری سرقفلی تحت استانداردهای بین المللی گزارشگری مالی، اولین کنفرانس ملی نقش حسابداری، اقتصاد و مدیریت، تبریز، موسسه آموزش عالی علم و فن آوری شمس.

Barth, M. , Beaver, W. , & Landsman, W. (2001). The relevance of the value relevance literature for financialaccounting standard setting. Another view. Journal of Accounting and Economics, 31, 77- 104.

Barth, M. , Cram, D. , & Nelson, K. (2001). Accruals and the Prediction of Futures Clash Flows. The Accounting Review, 27-58.

Beattie, V. (2005). Moving the financial accounting research front forward: the UK contribution. British Accounting Review, 37, 85- 114.

Brown, S. , Lo, K. , & T. (1999). Use of R in acconting research: measuring changes in value relevance over the last four decades. Journal of accounting and Economics, 28, 83- 115.

Cao, B. , Goedhart, M. , Koller, T. (2014). Goodwill shunting: How to better manage write-downs. Available: http://www. mckinsey. com/insights/corporate-finance

Chen, P. , & Zhang, G. (2007). How do accounting variables explan stock price movements? Theory and evidence. Journal of Accounting and Economics, 43, 219- 244.

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

Dahmash, F. , Durand, & Watson, J. (2009). The value relevance and British Accounting Review, 41, 120- 137.

Duke, J & Hunt III, H. (1990). An empirical examination of debt covenant restrictions and accounting-related debt proxies. Journal of Accounting and Economics. 12 (1-3) 45-63

FASB (2001). Statement No. 142: Goodwill and Other Intangible Assets. Norwalk: Financial Accounting Standards Board.

Francis, J. , &Schipper, K. (1999). Have financial statements lost their relevance? Journal of Accounting Research, 37 (2) , 319 - 352.

Francis, J. , Hanna, J. , & Vincent, L. (1996). Causes and Effects of Discretionary Asset Write-offs. Journal of Accounting Research. 34, 117-134.

Hamberg, M. &Beisland, L-A. (2014). Changes in the value relevance of goodwill accounting following the adoption of IFRS 3. Journal of International Accounting, Auditing and Taxation 23, 59-73.

Hirschey, M. , and V. Richardson. (2003). Investor Underreaction to Goodwill Write-Offs. Financial Analysts Journal, 75-84.

International Accounting Standards Board. (2004a). International Financial Reporting Standard 3, Business Combinations.

International Accounting Standards Board. (2004b). International Accounting Standard 36 (revised) , Impairment of Assets.

Iranian Accounting Standards Committee (2008) , Iranian Accounting Standards, 13 p. (in Persian)

Jamaliah, A. M. (2013). Accounting choices relating to goodwill impairment: Evidence from Malaysia. Diss. University of Glasgow.

Jordan, C. E. , & Clark, S. J. (2004). Big bath earnings management: the case of goodwill impairment under SFAS No. 142. Journal of applied business research, 20 (2) , 63-70.

Khaki, Gh (2005) , Research Methods with an Approach to Thesis Writing, Iranian Research Organization for Science and Technology Publication. (in Persian)

Laghi, E. , Mattei, M & di Marcantonio. M. (2013). Assessing the value relevance of goodwill impairment considering country-specific factors: Evidence from EU Listed companies. International Journal of Economics and Finance. 5 (7) , 32-49.

Lapointe-Antunes. , P. , Cormier, D, &Magnan, M. (2009). Value Relevance and Timeliness of Transitional Goodwill-Impairment Losses: Evidence from Canada. International Journal of Accounting. 44 (1). 56-78.

Lev, B. (2001). Intangibles: Management, measurement and reporting. Washington DC: Brooking Institution Press.

Lev, B. , &Zarowin, P. (1999). The boundaries of financial reporting and how to extend them. Journal of Accounting Research, 37 (2) , 353.

Li, Z. , Shroff, P. K. , Venkataraman, R. , & Zhang, I. (2011). Causes and Consequences of Goodwill Impairment Losses. Review of Accounting Studies. 16 (4). 745-778.

Lys, T. , Vincent, L. & Yehuda, N. (2012, March). The Nature and Implications of Acquisition Goodwill. SSRN Working Paper Series.

Na'ani, A; Safari Livari, R. (2017). Goodwill Accounting under International Financial Reporting Standards, First National Conference on Accounting, Economics and Management, Tabriz, Shams Science & Technology Faculty. (in Persian)

Ohlson, J. (1995). Earnings, book value and dividends in security valuation. Contemporary Accounting research, 11, 611- 687.

Oliveira, L. , Rodrigues, L. L. , Craig, R. (2010). Intangible assets and value relevance: Evidence from the Portuguese stock exchange. The British Accounting review, 42,241-252.

Rahmani, A and Ghasemi M (2013) , The Value Relevance of Reported Goodwill, Experimental Research in Financial Accounting: 3,111-124. (in Persian)

Sahut, J-M. , Boulerne, S. &Teulon, F. (2011). Do IFRS provide better information about intangibles in Europe? Review of Accounting and Finance 10 (3) , 267-290.

SeyedNejadFahim, S and Eghbali, E, The Importance of Intangible Assets as a Sustainable Competitive Advantage, HesabdareRasmi Magazine 121. (in Persian)

Xu, W. , Anandarajan, A &Curatola, A. (2011). The value relevance of goodwill impairment. Research in Accounting Regulation. 23 (2) , 145-148.

Zang, Y. (2008). Discretionary behavior with respect to the adoption of SFAS 142 and the behavior of security prices. Review of accounting and Finance. 7 (1) , 38-68.