연구동향 분석
박사

Essays on the Stock Transfers : 주식양도에 관한 연구

이수정 2015년

논문상세정보
인용/피인용
' Essays on the Stock Transfers : 주식양도에 관한 연구' 의 주제별 논문영향력
논문영향력 선정 방법
논문영향력 요약
주제
  • chaebols
  • controlling shareholders
  • earnings management
  • gift taxes
  • market reaction
  • ownership transfers
  • stock gifts
  • the alternative valuation method
동일주제 총논문수 논문피인용 총횟수 주제별 논문영향력의 평균
301 0

0.0%

' Essays on the Stock Transfers : 주식양도에 관한 연구' 의 참고문헌

  • Yoon, S. 2005. A comparison of earnings management between KSE firms andKOSDAQ firms. Journal of Business Finance & Accounting 32 (7?8): 1347?1372.
  • Yermack, D. 2009. Deductio’ ad absurdum: CEOs donating their own stock to their ownfamily foundations. Journal of Financial Economics 94 (1): 107?123.
  • Scott, R.S. 2003. Financial Accounting Theory. Toronto: Prentice Hall.Watts, R., and J. Zimmerman. 1986. Positive Accounting Theory. Englewood Cliffs. NJ:Prentice?Hall.72
  • Petroni, K. 1992. Management’s response to the differential costs and benefits ofoptimistic reporting within the property-casualty insurance industry. Journal ofAccounting and Economics 15: 485?508.
  • O. O. R., K. A. Jeon, and Y. Lee. 2004. A study on the improvement of the valuationmethod for unlisted stocks in the inheritance and gift tax law. Korean AccountingReview 29 (4): 277?307. [printed in Korean]
  • Myers, N., L.A. Myers, and T.C. Omer. 2003. Exploring the term of the auditor?clientrelationship and the quality of earnings: a case for mandatory auditor rotation? TheAccounting Review, 78 (3) : 779?799.
  • Louis, H., A. X. Sun and H. White. 2010. Insider trading after repurchase tender offerannouncements: Timing versus informed Trading. Financial Management 39: 301?322.
  • Korean Journal of Taxation Research 20 (3): 57?83. [printed in Korean]Kothari, S., A. Leone, and C. Wasley. 2005. Performance matched discretionary accrualmeasures. Journal of Accounting and Economics 39 (1): 163?197.
  • Kim, G,, W. Jeong, and B. Jeon. 2010. Aggressive tax planning by using legal loopholesand its non?tax costs -The case of Samsung Everland`s convertible bonds. KoreanJournal of Taxation Research 20 (3): 57?83. [printed in Korean]Kim, Y., and M. Lee. 2003. A study on the gift time management of listed stocks.
  • Kasznik, R. 1999. On the association between voluntary disclosure and earningsmanagement. Journal of Accounting Research 37 (1): 57?81.
  • Jung, W., and S. Park. 2009. Do controlling shareholders manage the timing ofinformation disclosure when making a stock gift? Asia?Pacific Journal of FinancialStudies 38 (6): 831?861.
  • Jung, W., S. J. Lee, and S, Park. (2015). Earnings management by controllingshareholders who plan for stock gifts: Korean evidence. Working paper.
  • Jeon, K., and J. Park. 2002. Deferred taxes and earnings management. KoreanAccounting Review 27 (1): 107?135. [printed in Korean]Jones, J. 1991. Earnings management during import relief investigations. Journal ofAccounting Research 29 (1): 193?228.
  • Jaggi, B., S.Leung, and F. Gul. 2009. Family control, board independence and earningsmanagement: Evidence based on Hong Kong firms. Journal of Accounting and PublicPolicy 28 (4): 281?300.71
  • Healy, P.M. 1985. The effect of bonus schemes on accounting decisions. Journal ofAccounting and Economics 7 (1?3), 85?107.
  • Guenther, D. A. 1994. Earnings management in response to corporate tax rate changes:evidence from the 1986 Tax Reform Act. The Accounting Review 69 (1): 230?243.
  • Friedlan, J. M. 1994. Accounting choices of issuers of initial public offerings.Contemporary Accounting Research 11 (1): 1?31.
  • Dechow, P.M., R.G. Sloan, and A.P. Sweeney. 1996. Causes and consequences ofearnings manipulation: An analysis of firms subject to enforcement actions by the SEC.Contemporary Accounting Research 13 (1): 1?36.
  • Dechow, P.M., A.P. Hutton, J. H. Kim, R. G. Sloan. 2012. Detecting earningsmanagement: A New Approach. Journal of Accounting Research 50 (2): 275?334.
  • Dechow, P. M., R. G. Sloan, and A. P. Sweeney. 1995. Detecting earnings management.The Accounting Review 70(2):193?225.
  • DeFond, M., and J. Jiambalvo. 1994. Debt covenant violations and manipulations ofaccruals. Journal of Accounting and Economics 17 (1?2): 145?176.
  • Cho, Y. H., and T. H. Yoon. 2009. Reexamination of the relationship between thecomplementary valuation in inheritance & gift tax law and the stock price. KoreanJournal of Taxation Research 26 (4): 207?241. [printed in Korean]
  • Cheng, Q., and D. Farber. 2008. Earnings Restatements, Changes in CEO Compensation, and Firm Performance. The Accounting Review 83(5): 1217-1250.
  • Ashbaugh, H., R. LaFond, and B. Mayhew. 2003. Do non?audit services compromiseauditor independence? Further evidence. The Accounting Review 78 (3): 443?465.
  • Armstrong, C., A. Jagolinzer,, and D. Larcker. 2010. Chief executive officer equityincentives and accounting irregularities. Journal of Accounting Research. 48 (2): 225?271.
  • Ahn, J.H., Y.J. Jeon, and K.A. Jeon. 2013. A study on the relevance of net asset valueand profit value: Based on unlisted stock valuation in the inheritance and gift tax act.Accounting Review 38 (3): 1?40. [printed in Korean]