금융기관의 기업건전성평가와 내부회계관리제도에 관한 실증 연구 : 내부통제 취약점보고가 금융기관의 건전성평가에 미치는 영향 : 금융기관의 건전성평가에 기반 한 내부통제 취약기업 예측모형 = A Study about Corporate Soundness Assessment of Financial Institution and Internal Controls of Financial Reporting : Influence of internal control deficiencies report which has an effect on soundness assessment of financial institution, Internal control system deficient company forecasting model based on soundness assessment of financial institution
'
금융기관의 기업건전성평가와 내부회계관리제도에 관한 실증 연구 : 내부통제 취약점보고가 금융기관의 건전성평가에 미치는 영향 : 금융기관의 건전성평가에 기반 한 내부통제 취약기업 예측모형 = A Study about Corporate Soundness Assessment of Financial Institution and Internal Controls of Financial Reporting : Influence of internal control deficiencies report which has an effect on soundness assessment of financial institution, Internal control system deficient company forecasting model based on soundness assessment of financial institution' 의 주제별 논문영향력
논문영향력 요약
주제
보험경제
기업건전성평가
기업신용평가등급
내부회계관리제도
자산건전성평가
취약기업예측모형
동일주제 총논문수
논문피인용 총횟수
주제별 논문영향력의 평균
149
0
0.0%
주제별 논문영향력
논문영향력
주제
주제별 논문수
주제별 피인용횟수
주제별 논문영향력
주제분류(KDC/DDC)
보험경제
46
0
0.0%
주제어
기업건전성평가
1
0
0.0%
기업신용평가등급
1
0
0.0%
내부회계관리제도
99
0
0.0%
자산건전성평가
1
0
0.0%
취약기업예측모형
1
0
0.0%
계
149
0
0.0%
* 다른 주제어 보유 논문에서 피인용된 횟수
0
'
금융기관의 기업건전성평가와 내부회계관리제도에 관한 실증 연구 : 내부통제 취약점보고가 금융기관의 건전성평가에 미치는 영향 : 금융기관의 건전성평가에 기반 한 내부통제 취약기업 예측모형 = A Study about Corporate Soundness Assessment of Financial Institution and Internal Controls of Financial Reporting : Influence of internal control deficiencies report which has an effect on soundness assessment of financial institution, Internal control system deficient company forecasting model based on soundness assessment of financial institution' 의 참고문헌
Palmrose, Z. V., 1987, Litigation and Independent Auditors : The Role of Business Failures and Management Fraud, Auditing: A Journal of Practice and Theory Vol.6, pp.90∼103.
Moody’s Investors Service(Moody’s), Special comment:Section 404 reports on internal control, New York, NY : 2004.
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Klein. A., 2002, Audit Committee, Board of Director Characteristics, and Earnings Management, Journal of Accounting and Economics, 33, pp.375 ∼400.
KDB산업은행
기업신용평가업무해설[2015]
KB국민은행, , 경영진을 위한 내부회계관리제도 해설
내부회계관리제도 운영위원회[2009]
Jorion, P., C. Shi, and S. Zhang, 2009, Tightening Credit Standards : The Role of Accounting Quality, Review of Accounting Studies, 14, 1. pp.123∼160.
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Fitch Rating., 2004, cedit Policy Special Report : Evaluating Corporate Governance : The Bondholder's Perspective, New York, NY : Fitch.
Elbannan, M, A., 2007, Quality of internal control over financial reporting, corporate governance and credit ratings, Working Paper.
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Doyle, J., W. Ge, and S. McVay. 2007a, Accruals Quality and Internal control over Financial Reporting, The Accounting Review, 82 : pp.1141∼1170.
Doyle, J., W. Ge, and S. McVay. 2006, Determinants of Weaknesses in Internal Control over Financial Reporting , Working Paper(Utah State University, University of Washington, and New York University).
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DeFond, M., and J. Jiambalvo, 1991, Incidence and Circumstances of Accounting Errors, The Accounting Review Vol.66, pp.643∼655.
Bryan, S., and S. Lilien. 2005, "Characteristics of Firms with Material Weakness in Internal Control: An Assessment of Section 404 of Sarbanes Oxley," Working Paper, Wake Forest University and Baruch College.
Bowen, R., E. Noreen, and J. Lacey, 1981, Determinants of the Corporate Decision to Capitalize interest, Journal of Accounting and Economics Vol.3, pp.151∼179.
Ashbaugh-Skaife, H., D. Collins, W. Kinney, and R. Lafond. 2009, "The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity," J ournal of Accounting Research, 47 : pp.1∼43.
Ashbaugh-Skaife, H., D. Collins, W. Kinney, and R. Lafond. 2008, "The Effect of SOX Internal Control Deficiencies and Their Remediation on
Ashbaugh-Skaife, H., D. Collins, R. LaFond, 2006, The Effect Corporate Governance On Firm’ Credit Rating, Journal of Accounting and Economics 42, pp. 203∼243.
Accrual Quality," The Accounting Review, 83 : pp.217∼250.
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금융기관의 기업건전성평가와 내부회계관리제도에 관한 실증 연구 : 내부통제 취약점보고가 금융기관의 건전성평가에 미치는 영향 : 금융기관의 건전성평가에 기반 한 내부통제 취약기업 예측모형 = A Study about Corporate Soundness Assessment of Financial Institution and Internal Controls of Financial Reporting : Influence of internal control deficiencies report which has an effect on soundness assessment of financial institution, Internal control system deficient company forecasting model based on soundness assessment of financial institution'
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