연구동향 분석
박사

국제회계기준(K-IFRS) 도입이 경영자 예측정보에 미치는 영향

이창섭 2015년

논문상세정보
인용/피인용
' 국제회계기준(K-IFRS) 도입이 경영자 예측정보에 미치는 영향' 의 주제별 논문영향력
논문영향력 선정 방법
논문영향력 요약
주제
  • ifrs
  • k-ifrs
  • 경영자예측정보
  • 국제회계기준
동일주제 총논문수 논문피인용 총횟수 주제별 논문영향력의 평균
393 0

0.0%

' 국제회계기준(K-IFRS) 도입이 경영자 예측정보에 미치는 영향' 의 참고문헌

  • 재무보고이익-세무보고이익의 차이 및 재무분석가가 경영자 이익예측에 미치는 영향
  • 금융감독원. 한국의 K?IFRS 도입
    시행과 교훈 [2012]
  • 국제회계기준의 도입과 이익조정
    정태범 회계저널(제22권 제1호): 327?348 [2013]
  • 국제회계기준(K-IFRS) 도입에 따른 영향 및 경제적 효과
    유용근 차승민 한국회계학회 및 금융감독원 심포지엄 [2014]
  • 국제회계기준(IFRS) 도입비용과 기업특성
    오광욱 이우재 정석우 회계저널(제20권 제3호): 297?327 [2011]
  • 공정공시제도 도입 이후 경영자예측정보의 정확성
    권수영 이동헌 황문호 회계학연구(제34권 제1호):107?141 [2009]
  • 경영자 이익예측정보의 시장반응과 그 결정요인
    고영우 권수영 황문호 경영학연구(제39권 제4호):995?1022 [2010]
  • 거래량변동을 통한 경영자 예측정보공시의 정보효과에 관한 연구
    손성규 전영순 회계학연구(제25권 제4호):27?53 [2000]
  • Yoo, G., S. Cha, Y. Yoo, and C. Rhee. 2013. Management earnings forecasts and costof equity capital: Korean evidence. Korean Accounting Review 38(1): 209?243.
  • Tan, H., Wang, S. and Welker, M. 2011. Analyst following and forecast accuracy aftermandated K?IFRS adoptions. Journal of Accounting Research 49(5):1307?1357.
  • Skinner, D., 1997. Earnings disclosures and stockholder lawsuits. Journal of Accountingand Economics 23(3):249?283.
  • Skinner, D., 1994. Why firms voluntarily disclose bad news. Journal of AccountingResearch 32:38?60.
  • Schipper, K. 2003. Principles?based accounting standards. Accounting Horizon.17(1):61?72.
  • Platikanova, P. 2009. Market liquidity effects of the K?IFRS introduction in Europe.Working Paper.
  • Penman, S. H. 1980. An empirical investigation of the voluntary disclosure of corporateearnings forecasts. Journal of Accounting Research 18(1):132?160.
  • Patell, J. M. 1976. Corporate forecasts of earnings per share and stock price behavior:Empirical tests. Journal of Accounting Research 14(2):246?276.
  • Parbonetti, A. and Ipino, E. 2011. Mandatory K?IFRS adoption: The Trade?Off betweenaccrual and real?based earnings management. Working Paper.
  • Noe, C. 1999. Voluntary disclosure and insider transaction. Journal of Accounting andEconomics 27(3):305?326.
  • Ng, J., A. Tsang. and Y. G. Yang. 2012. Mandatory K?IFRS adoption and managementforecasts. Working paper.
  • Li, Xi., and H. Yang. 2014. Mandatory financial reporting and voluntary disclosure:evidence from mandatory IFRS adoption. Working paper.
  • Li, S. 2010. Does mandatory adoption of international financial reporting standards inthe European Union reduce the cost of equity capital? The Accounting Review(March): 607?636.
  • Leuz, C., and R. Verrecchia. 2000. The economic consequences of increased disclosure.Journal of Accounting Research 38(2000): 91?124.
  • Lang, M., and R. Lundholm. 1993. Cross?sectional determinants of analyst ratings ofcorporate disclosures. Journal of Accounting Research 31(2):246?271.
  • Kim, J. and Shi, H. 2012. Voluntary K?IFRS adoption, analyst coverage, and informationquality: International evidence. Journal of International Accounting Research11(2):45?76.
  • Khurana, I. K., and P. N. Michas. 2011. Mandatory K?IFRS adoption and the U.S. homebias. Accounting Horizons 25(4):729?753.
  • Horton, J., Serafeim, G and Serafeim, I. 2013. Dose mandatory K?IFRS adoption improvethe information Environment?. Contemporary Accounting Research 30(1):388?423.
  • Hirst, D.E., Koonce, L., Venkataraman, S. 2008. Management earnings forecasts: areview and framework. Accounting Horizon 22(3):315?338.
  • Healy, P. and K. Palepu. 2001. Information asymmetry, corporate disclosure, and thecapital markets: A review of the empirical disclosure literature. Journal ofAccounting and Economics 32:405?440.
  • Hayn, C. 1995. The Information Content of Losses, Journal of Accounting and Economics 20(2): 125-153.
  • Hassell, J., and R. Jennings, and D. Lasser. 1988. Management earnings forecasts: Theirusefulness as a source of firm?specific information to security analysts. Journalof Financial Research 11(4):303?319.
  • Goodwin, J., Ahmed, K. and Heaney, R. 2008. The effects on international financialreporting standards on the accounts and accounting quality of Australian firms:A retrospective study, Journal of Contemporary Accounting & Economics4(2):89?119.
  • Francis, J., D. Nanda, and P. Olsson. 2008. Voluntary disclosure, earnings quality, andcost of capital. Journal of Accounting Research 46(1):53?99.
  • Firth, M., D. Gounopoulos, and J. Pulm. 2013. K?IFRS adoption and managementearnings forecasts of Australian IPOs. Working paper.
  • Fields, T., T. Lys, and L. Vincent. 2001. Empirical research on accounting choice. Journalof Accounting and Economics 31:255?307.
  • Einhorn. 2005. The nature of the interaction between mandatory and voluntarydisclosures. Journal of Accounting Research 43(4):593?621.
  • Donelson, D. C., J. McInnis, and R. D. Mergenthaler. 2012. Rules?based accountingstandards and litigation. The Accounting Review 87(4):1247?1279.
  • Dechow, P. M., R. G. Sloan, and A. P. Sweeney. 1995. Detecting earnings management.The Accounting Review 70(2):193?225.
  • DeFond, M., X. Hu, M. Hung, and S. Li. 2011. The impact of mandatory K?IFRS adoptionon foreign mutual fund ownership: The role of comparability. Journal ofAccounting and Economics 51:240?258.
  • Daske, H., L. Hail, C. Leuz, and R. Verdi. 2013. Adopting a label: Heterogeneity in theeconomic consequences of K?IFRS adoptions. Journal of Accounting Research51(3):495?547.
  • Daske, H., L. Hail, C. Leuz, and R. Verdi. 2008. Mandatory K?IFRS reporting aroundthe world: Early evidence on the economic consequences. Journal of AccountingResearch, 46(5):1085?1142.
  • Cotter, J., Tarca, A. and Wee, M. 2012. K?IFRS adoption and Analyst’s earnings forecasts:Australian evidence. Accounting and Finance 52:395?419.
  • Cotter, J., I. Tuna, and P. Wysocki. 2006. Expectations management and beatable targets:How do analysts react to public earnings guidance?. Contemporary AccountingResearch 23(3):593?624.
  • Core, J. 2001. A review of the empirical disclosure literature: Discussion. Journal ofAccounting and Economics 31:441?456.
  • Chen, C. J., Y. Ding, and B. Xu. 2012a. Convergence of accounting standards and foreigndirect investment. International Journal of Accounting (forthcoming).
  • Cai, L., Rahman, A., Courtenay, S. M. 2008. The effect of K?IFRS and its enforcementon earnings management: An international comparison. Working Paper.
  • Beyer, A., D. A. Cohen, T. Z. Lys, and B. R. Walter. 2010. The financial reportingenvironment: Review of the recent literature. Journal of Accounting andEconomics 51:296?343.
  • Barth, M. E., W. R. Landsman., and M. H. Lang. 2008. International AccountingStandards and Accounting Quality. Journal of Accounting Research 46(3):467-498.
  • Ball, R., S. Jayaraman, and L. Shivakumar. 2012. Audited financial reporting andvoluntary disclosure as complements: A test of the Confirmation Hypothesis.Journal of Accounting and Economics 53:136?166.
  • Ashbaugh, H. and Pincus, M. 2001. Domestic accounting standards, internationalaccounting standards, and the predictability of earnings. Journal of AccountingResearch 39(3):417?434.
  • Ajinkya, B. B., and M. J. Gift. 1984. Corporate managers’ earnings forecasts andsymmetrical adjustments of market expectations. Journal of AccountingResearch 22(2):425?444.
  • Ahmed, A. S., M. Neel, and D. Wang. 2013. Does Mandatory Adoption of IFRSImprove Accounting Quality? Preliminary Evidence. ContemporaryAccounting Research 30(4): 1344-1372.
  • Aboody, D., and R. Kasznik. 2000. CEO stock option awards and the timing of corporatevoluntary disclosures. Journal of Accounting and Economics 29(1):73?100.