연구동향 분석
박사

K-IFRS 도입 이후 영업권 손상인식의 재량적 의사결정에 관한 실증적 연구 = A study on discretionary accounting choices of goodwill impairment under K-IFRS

백정한 2015년

논문상세정보
인용/피인용
' K-IFRS 도입 이후 영업권 손상인식의 재량적 의사결정에 관한 실증적 연구 = A study on discretionary accounting choices of goodwill impairment under K-IFRS' 의 주제별 논문영향력
논문영향력 선정 방법
논문영향력 요약
주제
  • k-ifrs
  • 영업권 손상인식
  • 재량적 의사결정
동일주제 총논문수 논문피인용 총횟수 주제별 논문영향력의 평균
76 0

0.0%

' K-IFRS 도입 이후 영업권 손상인식의 재량적 의사결정에 관한 실증적 연구 = A study on discretionary accounting choices of goodwill impairment under K-IFRS' 의 참고문헌

  • 최고경영자의 교체와 주식시장의 반응
    오희장 회계학연구 제27권(제1호): 55∼80 [2002]
  • 적자 회피 및 이익 평준화를 위한 실제 이익조정 활동
  • 유진그룹의 국제회계기준 조기도입과 하이마트 인수관련 영업권 회계처리 사례
    곽수근 박선영 이준일 회계저널 제20권(제2호):91∼121 [2011]
  • 영업권상각과 감액에 관한 연구
    김이배 회계학연구. 제32권(제2호): 151∼176 [2007]
  • 사업결합으로 취득한 영업권의 손상검사에 대한 연구
    박성진 박영진 손혁 회계저널 제20권(제2호): 207∼238 [2011]
  • 사업결합 시 무형자산의 평가절차 및 평가기법과 영업권 손상평가
  • 국제회계기준 도입 기업에서 원칙중심기준이 적용 및 공시에 대한 사례연구
    서란주와 조성표 회계저널 제20권(제3호): 393∼426 [2011]
  • “자산손상”
    한국회계기준원회계기준위원회. 한국채택국제회계기준 제 1036호
  • “영업부문”
    한국회계기준원회계기준위원회. 한국채택국제회계기준 제 1108호
  • “사업결합”
    한국회계기준원회계기준위원회. 한국채택국제회계기준 제 1103호
  • “무형손상”
    한국회계기준원회계기준위원회. 한국채택국제회계기준 제 1038호
  • Zeff, S. 2005. The Evolution of U.S. GAAP: the Political Forces behind Professional Standards, part 1. CPA Journal 75: 18-27.
  • Wines, G., and R. Dagwell, C. Windsor. 2007. Implication of the IFRS Goodwill Accounting Treatment. Managerial Auditing Journal 22(9): 862-880.
  • Watts, R. L., 2003. Conservatism in Accounting-Part. I: Explanations and Implications. Accounting Horizons 17(3): 207-221.
  • Tvsersky, A., and D. Kahneman. 1974. Judgement under Uncertainty: Heuristics and Biases. Science 185: 1124-1131.
  • Stokes. D. J., and J. C. Webster. 2009. The Value of Quality Auditing in Enforcing and Implementing IFRS: The Case of Goodwill Impairment. Working paper.
  • Schleifer. A. and R. Vishney. 1986. Large Shareholders and Corporate Control. Journal of Political Economy 94: 461∼488.
  • Roychowdhury, S.(2006), “Earnings Management Through Real Activities Manipulation,” Journal of Accounting and Economics. 42, 335-370.
  • Ramanna, K., and R. Watts. 2012. Evidence oh the Use of Unverifiable Estimates in Required Goodwill Impairment. Review of Accounting Studies 17: 749-780.
  • Ramanna, K. 2008. The Implication of Unverifiable Fair Value Accounting: Evidence from the Political Economy of Goodwill Accounitng. Journal of Accounting and Economics 45: 253-281.
  • PricewaterhouseCoopers. 2003. Illuminating Values: The Business Impact of IFRS [Online] Available: http://www.pwcglobal.com.
  • Poel. K. V., S. Maioor, and A. Vamstraelen. 2009. IFRS Goodwill Impairment test and Earnings Management and the Influence of Audit Quality and Institutional Environment. Working paper.
  • Ohlson, J., 1995. Earnings, Book Values and Dividends in Equity Valuation. Contemporary Accounting Reseach 11: 661-687.
  • Miller, M. C. 1973. Goodwill – An Aggregation Issue. The Accounting Review 48(2) 280-291
  • McCarthy, M. G. and D. K. Schneider. 1995. Market Reaction of Goodwill: Some Empirical Evidence. Accounting and Business Research 1: 69-81.
  • Ma, R. and R. Hopkins. 1988. Goodwill-An Example of Puzzle- Solving in Accounting. ABACUS 24: 75-85.
  • Li, Z., Pervin, K. S., V, Ramgopal, and X. Z. Ivy, 2011. Causes and Consequences of Goodwill Impairment Losses. Review of Accounting Studies 16: 745-778.
  • Li, K., and R. Sloan, 2014. Has Goodwill Accounting Gone Bad?. Working paper.
  • Lapointe-Antunes, P., D. Cormier, and M. Magnan. 2008. Equity Recognition of Mandatory Accounting Changes: The Case of Transitional Goodwill Impairment Losses. Canadian Journal of Administrative Sciences 25: 37-57.
  • K-IFRS에 따른 영업권 손상검사 사례
    오명전 국제회계연구. 제53권:210∼229
  • K-IFRS도입과 영업권 손상인식
    노민영 유영태 장진호 회계저널 제21권(제6호): 133∼162 [2012]
  • Jordan, C., and S. Clark. 2004. Big Bath Earnings Management: The Case of Goodwill Impairment under SFAS no.142. Journal of Applied Business Research 20(2): 63-70
  • Jarva, H. 2009. Do firms Manage Fair Value Estimates? An Examination of SFAS 142 Goodwill Impairments. Journal of Business Finance and Accounting 36(9): 1059-1086
  • International Accounting Standards Board. 2004. International Financial Reporting Standards 3: Business Combination.
  • Holthausen. R. W., and R. L. Watts. 2001. The Relevance of the Value-Relevance Literature for Financial Accounting Standard Setting. Journal of Accounting and Economics 31: 3-75.
  • Hirschey, M., and V. J. Richardson. 2003. Investor Underreaction to Goodwill Write-off. Financial Analysts Jornal 59: 75-84
  • Hayn, C. and P. J. Hughes. 2006. Leading Indicators of Goodwill Impairment. Journal of Accounting Auditing and Finance 21: 223-265.
  • Hamberg, M., M. Paananen., J. Novak. 2011. The Adoption of IFRS 3: The Effects of Managerial Discretion and Stock Market Reaction. European Accounting Review 20(2): 263-288.
  • Gynther, R. S. 1969. Some Conceptualizing on Goodwill. The Accounting Revie 44(2) 247-255.
  • Graham. J., C. Harvey, and S. Rajgopal. 2005. The Economic Implications of Corporate Financial Reporting. Journal of Accounting and Economics 40: 3∼73.
  • Godfrey, J. M., and P. S. Koh, 2009. Goodwill Impairment as a Reflection of Investment Opportunities. Accounting and Finance 49(1): 117-140.
  • Francis. J. R., and D. Wang. 2008. The Joint Effect of Investor Protection and Big $ Audits on Earnings Quality around the World. Contemporary Accounting Research 25: 157-191.
  • Financial Accounting Standards Board(FASB). 2001. Statement of Financial Accounting Standards no.142. Goodwill and Other Intangible Assets. Norwalk, CT: FASB
  • Eldrigde, S., 2005. Goodwill Impairment Potential: Lessons from Purchase Acquisitions Bank Accounting & Finance: 3-11
  • Dechow, P., S. P. Kothari, and R. Watts. 1998. The Relation between Earnings and Cash Flows. Journal of Accounting and Economics 25: 133∼168.
  • Colley, J. R., and A. G. Volkan. 1988. Accounting for Goodwill. Accounting Horizons 2(1): 35-41.
  • Cohen. D. and P. Zarowin. 2010. Accrual-Based and Real Earnings Management Activities around Seasoned Equity Offerings. Journal of Accounting and Economics 50: 2∼19.
  • Chen, C., Kohlbeck, M., and T. Warfield., 2008. Timeliness of Impairment Recognition: Evidence from the Initial Adoption of SFAS 142. Advances in Accounting 24(1): 72-81.
  • Chauvin, K. W. and M. Hirschey. 1994. Goodwill Profitability and Market Value of Firm. Journal of Accounting and Public Policy 2: 159-180.
  • Chalmers, K. G., J. M. Godfrey, and J. C. Webster. 2011. Does a Goodwill Impairment Regime better Reflect the Underlying Economic Attributes of Goodwill?. Accounting and Finance 51: 634-660.
  • Carlin, T. M., and N. Finch. 2011. Goodwill Impairment Testing under IFRS: A False Impossible Shore?, Pacific Accounting Review 23(3): 368-392.
  • Becker. C. L., M. L. DeFond., J. Jiambalvo, and K. R. Subramanyam. 1998. The Effect of Audit Quality on Earning Management. Contemporary Accounting Research 15: 1∼24.
  • Beatty, A., and J. Weber. 2006. Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments. Journal of Accounting Research 44(2): 257-288
  • Barth. M. E., W. R. Landsman, and M. H. Lang. 2008. International Accounting Standards and Accounting Quality. Journal of Accounting and Research 46(3): 467-498.
  • Barth, M. E., D. P. Cram and K. K. Nelson. 2001. Accruals and the Prediction of Future Cash Flows. The Accounting Review 76(1): 27-58
  • Ball. R. 2006. International Financial Reporting Standards(IFRS): Pros and Cons for Investors. Accounting and Business Research, International Accounting Policy Forum 36: 5-27.
  • AbuGhazaleh, N. M., O. M. Al-Hares, and C. Roberts. 2011. Accounting Discrestion in Goodwill Impairments: UK Evidence. Journal of International Financial Management and Accounting 22(3): 165-204.