인용/피인용
'
부채비율 특성과 이익조정과의 관계' 의 주제별 논문영향력
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| 동일주제 총논문수 | 논문피인용 총횟수 | 주제별 논문영향력의 평균 |
| 725 | 2 |
0.3% |
주제별 논문영향력
' 부채비율 특성과 이익조정과의 관계' 의 참고문헌
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회계제도개선과 감사품질이 재량적발생액 크기와 정보성에 미치는 영향최정호 [2005]
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회계변경의 현황분석 및 회계 지침의 개선조성표 [1989]
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회계발생액과 차별적 감사수요최관ㆍ나종길-123213 [2003]
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한국기업의 ERP시스템 투자수익성 연구남천현 [2005]
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코스닥기업의 이익조정강원순 [2005]
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지배주주의 지배-소유권 차이와 이익조정의 관련성 분석안흥복 [2004]
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조세감면규정을 이용한 법인세 유연화 현상주현기 [1993]
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적자회피를 위한 이익조정에 대한 연구이은철 [2004]
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이익조정과 이익조작 연구의 검토최관 [2003]
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이익의 질 개념에 관한 연구[1999]
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이익관리수단에 관한 연구윤순석 [2004]
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유상증자기업의 이익조정과 조세혜택안창호 [2004]
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우리나라 기업경영자들의 회계정책결정요인에 관한 실증적 연구최종서. [1990]
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영업현금흐름에 따른 이익관리 현상에 관한 연구윤순석 [1998]
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박사
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박사
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세금비용과 비세금비용이 재무보고이익과 세무보고이익의 차이에 미치는 영향
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상장기업과 코스닥기업의 이익관리에 관한 비교 연구윤순석 [2001]
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박사
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부동산 처분손익을 이용한 이익조절박한순 [2001]
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복수사업연도에 대한 감사계약제도 하에서 감사인의 도적적 해이가능성에 관한 연구권구일 [2006]
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법인세평준화와 그 유인에 관한 연구이효섭 [2003]
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박사법인세율 인하에 따른 회계이익조정에 관한 실증적 연구남형우 [2005]
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발생주의적 조정의 유용성 저하에 관한 실증적 연구한봉희 [1998]
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경영자의 기간이익 유연화에 관한 연구황교선 [1990]
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경영자 변경과 이익이연 행위정규언 [1992]
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감사인 지정이 경영자의 이익조정 행위에 미치는 영향박한순 [1996]
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TheUseofAccrualsinEarnings Management:A Permanent Earnings HypothesisC.M.Lewis Chaney D.C.Jetter The Use ofAccruals in Earnings Management: A Permanent EarningsHypothesis [1995]
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TheTiming ofAssetSalesandEarningsManipulation
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ThePricing ofDiscretionary Accrual
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TheEffectofAuditQuality on Earnings ManagementConnie [1998]
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The role of Big6 auditors in the credible reporting of accrualsE.L.Maydew Francis H.C.Sparks The Role of Big 6Auditors in the Credible Reporting of Accruals [1999]
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The Influence Tax andNon-Tax Costs on Book-Tax Reporting Differences: Public andPrivate FirmsK.J.Newberry Mills [2001]
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The Impact of U.S. Tax Law Revision onMultinational Corporation's Capital Location and Income-shiftingDecisionsHarris [1993]
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The EconomicConsequences of Accounting ChoiceHolthausen Leftwich [1983]
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The Associationbetween Unexpected Earnings and Abnormal Security Returns inthe Presentence of Financial LeverageDhaliwal N.L.Fargher [1991]
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TaxesandFirm Size
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Switching Cost and the History of Accounting Choices:The Debt HypothesisSweeney [1991]
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Some EconomicDeterminants ofAccounting Policy ChoiceHangerman M.E.Zmijewski [1979]
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Postulates, Principles and Research in AccountingGordon [1964]
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Positive accounting theory: a tenyear perspectiveJ.L.Zimmerman Watts [1990]
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Measuring Earnings Management in Response to Corporate Tax Rate Changes: Evidence from the 1986 Tax ReformActGuenther [1994]
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Managerial Competition, Information Cost, andCorporate Governance: The Use of Accounting PerformanceMeasureinProxyContests
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Is InstitutionalOwnership Associated with Earnings Management and the Extent towhich Stock Prices Reflect Future Earnings?J.Jiambalvo Rajgopal Is InstitutionalOwnership Associated with Earnings Management and the Extentto Which Stock Prices Reflect Future Earnings? [1999]
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InformationAsymmetryandEarningsManagement:Some Evidence
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IncomeSmoothing and Incentives.EmpiricalTestsUsing Accounting Changes
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박사
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Income SmoothingCopeland [1968]
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Incidence and circumstances of accountingerrorsDefond J.Jiambalvo [1991]
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Financial Performance Surrounding CEO TurnoverJ.L.Zimmerman Murphy [1993]
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Factors Related to Auditor-ClientDisagreements over Income-Increasing Accounting MethodsDefond J.Jiambalvo [1993]
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EvidenceontheEffectofBondCovenantsandManagement Compensation Contract on the Choice ofAccounting Techniques: The Case of the DepreciationSwitch-backHolthausen.R.W Evidence on the Effect of Bond Covenants andManagement Compensation Contract on the Choice of AccountingTechniques: The Case of the Depreciation Switch -back [1981]
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Errors in Estimating Accruals: Implications for Empirical ResearchD.W.Collins Hribar [2002]
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Error Characteristics in AuditProblems: Their Profiles and Relationships to EnvironmentalFactorKreuzfeldt W.Wallce [1986]
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Empirical Evidence of Implicit Taxes in the CorporateSetorWilkie [1992]
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EffectivenessofAccounting-BasedDividend Covenants
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Earnings Management during Import Relief InvestigationJones [1991]
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Do nonaudit services compromise auditor independence?
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Do firms mislead investors by overstating earnings before seasonedequity offerings?Shivakumar Shivakumar, L Do Firms Mislead Investors by Overstating Earningsbefore Seasoned Equity Offerings? [2000]
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Discretionary Accounting Choices and CEOCompensationsBalsam [1998]
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Detecting Earnings ManagementAmy P.Sweeney Patricia M.Dechow [1995]
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Debt-Covenant Violations and Manager' AccountingChoice and Production-Investment DecisionsSweeney [1992]
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Debt Covenant Violation andManipulation of AccrualsDefond J.Jiambalvo [1994]
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Cross-Sectional Estimation of AbnormalAccruals Using Quarterly and Annual Data: Effectives inDetecting Event-Specific Earnings ManagementJetter [1999]
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CorporateTaxRates:ProportionalorRegressive
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CommentaryonEarningsManagement
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Clint ImportanceChung S.Kallapur [2003]
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Characters of Firms Electing Early Adoption ofSFAS 52Ayres.F.L [1986]
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Causes and Consequenceof Earnings Manipulation: An Analysis of Firms Subject toEnforcement Actions by the SECA.Sweeney Dechow Dechow, P. M. [1996]
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Book-Tax Earnings Conformity:The Role of Tax Incentives and Financial Reporting PressuresK.J.Newberry Mills [1998]
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AnnualBonus Schemes and the Manipulation of Earnings
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An income strategy approach tothe positive theory of accounting standards setting/choiceR.Hagerman Zmijewski An Income Strategy Approach tothe Positive Theory of Accounting Standards Setting/Choice [1981]
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A Review of the EarningsManagement Literature and its Implication for Standard SettingHealy J.M.Wahlen [1999]
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A Market-Based EvaluationofDiscretionary Accruals Models
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A Firms' Responses to Anticipated Reductions in Tax Rates: The Tax Reform Act of 1986M.A.Wolfson. Scholes [1992]