Subject Areas :

سمیرا  بهزاد پور ¹ (دکتری گروه حسابداری،دانشکدةعلوم اجتماعی واقتصادی،دانشگاهالزهرا (س)،تهران،ایران.)
علی  رحمانی ² (استاد گروه حسابداری،دانشکدةعلوم اجتماعی واقتصادی،دانشگاهالزهرا (س)،تهران،ایران)

Received: 2020-06-22 Accepted : 2020-08-27 Published : 2020-10-11

Keywords:

References:

1)     استاندارد حسابداری شماره 27، (1384)،" طرح­های مزایای بازنشستگی".

2)     غلام­زاده لداری، مسعود و علی ثقفی، (1395)، "چارچوبی برای ارزیابی پس از اجرای استانداردهای حسابداری ایران"، پژوهش­های تجربی حسابداری، 22، صص 23-43.

1)      Alexander. R, Ettredge. M, Stone. M, Sun. L, (2009), "Assessing Uncertain Tax Benefit Aggressiveness", available at SSRN.

2)      Creswell.J.W, (2007), “Qualitative Inquiry &Research Design: Choosing among Five Approaches”, Thousand Oaks, California, USA: SAGE.
Dunbar. A, Omer. T, Schultz.T, (2010), "The Informativeness of FIN 48 ‘Look-Forward’ Disclosures", available at SSRN.

3)      Greene.J. C, Caracelli.V. J, (1997), “Advances in Mixed-Method Evaluation: The Challenges and Benefits of Integrating Diverse Paradigms”, San Francisco: Jossey-Bass Publishers.

4)      Grady. MP, (1998), “Qualitative and Action Research: A practitionerhandbook”, Phi Delta Kappa Intl Inc.

5)      Ewert, R and Wagenhofer. A, (2012), "Using Academic Research for the Post-Implementation Review of Accounting Standards: A Note", ABACUS (A Journal of Accounting, Finance, and Business Studies), 48(2), PP. 278-291.

6)      FAF, (2012), “Post-Implementation Review Report on FASB Statement No. 131, Disclosures about Segments of an Enterprise and Related Information”, Available at http://www.accountingfoundation.org.

7)      FAF, (2012), “Post-Implementation Review Report on FIN 48, Accounting for Uncertainty in Income Taxes”, Available at http://www.accountingfoundation.org.

8)      FAF, (2013), “Post-Implementation Review Report on SFAS 141, Business Combinations”, Available at http://www.accountingfoundation.org.

9)      FAF, (2013), “Post-Implementation Review Report on SFAS 109, Accounting for Income Taxes”, Available at http://www.accountingfoundation.org.

10)   FAF, (2014), “Post-Implementation Review Report on FASB Statement No. 157, Fair Value Measurements”, Available at http://www.accountingfoundation.org.

11)   FAF, (2014), “Post-Implementation Review Report on FASB Statement No. 123, Share-Based Payment”, Available at http://www.accountingfoundation.org.\

12)   FAF, (2015), “Post-Implementation Review Report on FASB Statement No. 160, Noncontrolling Interests in Consolidated Financial Statements”, Available at http://www.accountingfoundation.org.

13)   FAF, (2015), “Post-Implementation Review Report on FASB Statement No. 128, Earnings per Share”, Available at http://www.accountingfoundation.org.

14)   GASB 67, (2012), “Financial Reporting for Pension Plans”, Available at http://www.GASB.org.

15)   IAS 26, (1987), “Accounting and Reporting by Retirement Benefit Plans”, Available at http://www.IASB.org.

16)   IASB, (2013), “Post-implementation Review: IFRS 8 Operating Segments”, Report and Feedback Statement.

17)   IASB, (2015), “Post-implementation Review: IFRS 3 Business Combinations”, Report and Feedback Statement.

18)   Manuela. L, (2016), "The Impact of IFRS 8 on Segment Disclosure Practice: Panel Evidence from Italy", International Journal of Accounting and Financial Reporting, 6(1).

19)   Mustamil.N. M, (2010), “The Influence of Culture and Ethical Ideology on Ethical Decision Making Process of Malaysian Managers”, Doctor of Business Administration, Curtin University, Perth, Western Australia.

20)   Nichols. Nancy B, (2008), "One Year Later: An Analysis of FIN 48 Disclosures in 2007 Forms 10-K", available at SSRN.

21)   Pisano.S, Landriani. L, (2012), "The determinants of segment disclosure: an empirical analysis on Italian listed companies", Financial Reporting, 1:113-132.

22)   SFAS 35, (1980), “Accounting and Reporting by Defined Benefit Pension Plans”, http://www.FASB.org

 

 

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