연구동향 분석

감사품질이 기업성과와 타인자본비용 간의 관계 및 이익과 영업현금흐름의 지속성에 미치는 영향 -비상장기업을 중심으로-

박종일 ( Jong Il Park ) 노희천 ( Hee Chun Roh ) 2014년

논문상세정보
인용/피인용
' 감사품질이 기업성과와 타인자본비용 간의 관계 및 이익과 영업현금흐름의 지속성에 미치는 영향 -비상장기업을 중심으로-' 의 주제별 논문영향력
논문영향력 선정 방법
논문영향력 요약
주제
  • audit quality
  • costsofdebt
  • futureperformance
  • non-listed firms
  • persistence
  • 감사품질
  • 미래기업성과
  • 비상장기업
  • 지속성
  • 타인자본비용
동일주제 총논문수 논문피인용 총횟수 주제별 논문영향력의 평균
752 0

0.0%

' 감사품질이 기업성과와 타인자본비용 간의 관계 및 이익과 영업현금흐름의 지속성에 미치는 영향 -비상장기업을 중심으로-' 의 참고문헌

  • 회계제도개선과 감사품질이 재량적 발생의 크기와 정보성에 미치는 영향
    최정호 회계학연구 30 (2) : 107 ~ 149 [2005]
  • 주식가격에 대한 회계이익과 현금흐름의 정보가치
    최관 회계학연구 16 (1) : 1 ~ 27 [1993]
  • 적자회피 및 이익감소회피 이익조정과 타인자본비용: 비상장기업의 실증적 증거
    박종일 회계학연구 38 (2) : 283 ~ 325 [2013]
  • 재량적 발생조정이 이익구성요소의 정보효과에 미치는 영향
    최종서. 회계학연구 23 (4) : 81 ~ 115 [1998]
  • 유동발생의 예측오차와 감사인 유형에 따른 재량적 발생의 정보성 차이
    나종길 회계학연구 29 (1) : 117 ~ 142 [2004]
  • 유가증권상장, 코스닥등록 및 비상장기업의 감사보수 결정요인에 관한 비교분석
    곽수근 회계저널 19 (4) : 197 ~ 230 [2010]
  • 비상장기업에서 감사품질이 이익의 구성요소와 부채조달비용간의 관계에 미치는 효과
    박종일 회계ㆍ세무와 감사 연구 54 (1) : 283 ~ 317 [2012]
  • 감사품질이 이익의 질과 자본비용에 미치는 영향
    김경태 회계학연구 31 (3) : 243 ~ 284 [2006]
  • 감사인 규모와 감사의견이 신용평가에 미치는 영향
    김문태 위준복 회계ㆍ세무와 감사 연구 (43) : 93 ~ 118 [2006]
  • Why do companies go public? An empirical analysis
    Pagano, M. The Journal of Finance 53 (1) : 27 ~ 64 [1998]
  • Voluntary audits and the cost of debt capital for Privately held firms: Korean evidence
    Kim, J. B. Contemporary Accounting Research 28 (2) : 585 ~ 615 [2011]
  • The role of auditor choice in debt pricing in private firms
    Fortin, S. Contemporary Accounting Research 24 (3) : 859 ~ 896 [2007]
  • The persistence and pricing of earnings, accruals, and cash flows when firms have large book-tax differences
    Hanlon, M The Accounting Review 80 (1) : 137 ~ 166 [2005]
  • The influence of tax and non-tax costs on book-tax reporting differences : Public and private firms
    Mills, L. Journal of American Taxation Association 23 (봄) : 1 ~ 19 [2001]
  • The incremental information content of accrual versus cash flows
    Bowen. R. M. The Accounting Review 62 (4) : 723 ~ 747 [1987]
  • The importance of reporting incentives, Earnings management in European private and public firms
    Burgstahler, D. C. The Accounting Review 81 (5) : 983 ~ 1016 [2006]
  • The effects of taxes, agency costs and information asymmetry on earnings management: A comparison of public and private firms
    Beatty, A. Review of Accounting Studies 4 : 299 ~ 326 [1998]
  • The Role of Big 6 Auditors in the Credible Reporting of Accruals
    Francis, J. A Journal of Practice and Theory 18 : 17 ~ 34 [1999]
  • The Relation between Earnings and Cash Flows
    Dechow, P. M. Journal of Accounting and Economics 25 : 133 ~ 168 [1998]
  • The Pricing of Discretionary Accruals
    Subramanyam, K. R. Journal of Accounting and Economics 22 : 249 ~ 281 [1996]
  • The Mispricing of Abnormal Accruals
    Xie, H The Accounting Review 76 : 357 ~ 373 [2001]
  • The Effect of Audit Quality on Earnings Management
    Becker, C. L. Contemporary Accounting Research 15 : 1 ~ 24 [1998]
  • Speed of issuance and the adequacy of disclosure in the 144A high－yield debt market
    Fenn, G. W. Journal of Financial Economics 56 (3) : 383 ~ 405 [2000]
  • Size and Book-to-Market Factors in Earnings and Returns
    Fama, E. F. Journal of Finance 50 : 131 ~ 155 [1995]
  • Self－selection of auditors and audit pricing in private firms
    Chaney, P. K The Accounting Review 79 : 51 ~ 72 [2004]
  • Real earnings management and cost of debt
  • Perceived auditor quality and the earnings response coefficient
    Teoh, S. H The Accounting Review 68 : 346 ~ 366 [1993]
  • On financial contracts and optimal capital structure：An analysis of bond covenants
    Smith, C. W. Journal of Financial Economics 7 (2) : 117 ~ 161 [1979]
  • Litigation risk and the financial reporting credibility of Big 4 versus non-Big 4 audits: Evidence from Anglo-American countries
    Khurana, I. Khurana, I. K. The Accounting Review 79 (2) : 473 ~ 495 [2004]
  • Errors in Estimating Accruals : Implications for Empirical Research
    Hribar, P. Journal of Accounting Research 40 : 105 ~ 134 [2002]
  • Earnings Quality in UK Private Firms: Comparative Loss Recognition Timeliness
    Ball, R. Journal of Accounting and Economics 39 : 83 ~ 128 [2005]
  • Earnings Management to AvoidEarnings Declines across Publicly and Privately Held Banks
    Beatty Beatty, A. K.Petroni The Accounting Review 77 : 547 ~ 570 [2002]
  • Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market
    Mansi, S. Journal of Accounting Research 42 : 755 ~ 793 [2004]
  • Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings
    Sloan, R The Accounting Review 71 : 346 ~ 366 [1996]
  • Beating earnings benchmarks and the cost of debt
    Jiang, J. The Accounting Review 83 (2) : 377 ~ 416 [2008]
  • Auditor switching and conservatism
    Krishnan, J. The Accounting Review 69 : 200 ~ 216 [1994]
  • Auditor specialization and the cost of debt
    Lou, Y. [2009]
  • Auditor fees and cost of debt
    Dhaliwal, D. S. Journal of Accounting, Auditing and Finance 23 (1) : 1 ~ 22 [2008]
  • Auditor choice and the cost of debt capital for newly public firms
    Pittman, J. A. Journal of Accounting and Economics 37 (1) : 113 ~ 136 [2004]
  • Auditor changes and discretionary accruals
    DeFond, M. Journal of Accounting and Economics 25 : 35 ~ 67 [1998]
  • Audit quality, alternative monitoring mechanism, and cost of capital: An empirical analysis
  • Audit quality attributes, client size and cost of capital
  • Audit quality and properties if analyst earnings forecasts
    Behn, B. K The Accounting Review 83 (2) : 327 ~ 349 [2008]
  • Audit Quality and the Pricing of Discretionary Accruals
    Krishnan, G. A Journal of Practice & Theory 22 : 109 ~ 126 [2003]
  • An Empirical Evaluation of Accounting Income Numbers
    Ball, R. Journal of Accounting Research 6 (가을) : 159 ~ 178 [1968]
  • An Analysis ofAuditor Litigation and AuditServiceQuality
    Palmrose Palmrose, Z. V. The Accounting Review 63 : 55 ~ 73 [1988]
  • Accounting accruals and auditor reporting conservatism
    Francis, J. Contemporary Accounting Research 16 (봄) : 135 ~ 165 [1999]
  • Accounting Earnings and Cash Flows as Measures of Firm Performance : The Role of Accounting Accruals
    Dechow, P. M. Journal of Accounting and Economics 18 : 3 ~ 42 [1994]