연구동향 분석

고정효과모형에 의한 실물이익조정과 사채의 발행

안수경 ( Su Kyung An ) 이병철 ( Byung Chul Lee ) 2014년

논문상세정보
인용/피인용
' 고정효과모형에 의한 실물이익조정과 사채의 발행' 의 주제별 논문영향력
논문영향력 선정 방법
논문영향력 요약
주제
  • bond
  • earnings management
  • fixed effect model
  • real earnings management
  • 고정효과모형
  • 사채
  • 실물이익조정
  • 이익조정
동일주제 총논문수 논문피인용 총횟수 주제별 논문영향력의 평균
1,254 1

0.0%

' 고정효과모형에 의한 실물이익조정과 사채의 발행' 의 참고문헌

  • 지분전환가능사채의 발행과 이익조정: 공모와 사모발행을 중심으로
    김정옥 배길수 회계학연구 29 (2) : 83 ~ 110 [2004]
  • 적자 회피 및 이익 평준화를 위한 실제 이익조정 활동
    김지홍 회계저널 17 (4) : 31 ~ 63 [2008]
  • 잠재요인분석에 의한 기업의 재무적 특성, 이익조정 및 자본비용의 인과관계
    장미령 경기대학교 [2014]
  • 실물이익조정이 자본비용에 미치는 영향 : 23 ~ 48
    김정교 [2012]
  • 비상장기업에서 재량적 발생조정이 회계이익과 타인자본비용 사이의 관련성에 미치는 영향
    박종일 세무와회계저널 12 (3) : 429 ~ 458 [2011]
  • 부채비율, 이익의 변동성 및 재량발생액과의 관계
    문현주 대한경영학회지 20 (4) : 1647 ~ 1666 [2007]
  • The Economic Implications of Corporate Financial Reporting
    Graham, J. Journal of Accounting and Economics 40 : 3 ~ 73 [2005]
  • Real and Accrual based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods
    Cohen, D. The Accounting Review 83 (3) : 757 ~ 787 [2008]
  • Real Versus Accrual-Based Earnings Management and Implied Cost of Equity Capital. Working Paper
    Kim, J. [2009]
  • Large-Sample Evidence on the Debt Covenant Hypothesis
    Dichev, I. Journal of Accounting Research 40 : 1091 ~ 1123 [2002]
  • Fixed Versus Random Effects Models for Multilevel and Longitudinal Data Analysis, MCH Epidemiology Training Course Text
    Schempf, A. [2012]
  • Executive Incentives and the Horizon Problem : An Empirical Investigation
    Dechow, P. Journal of Accounting and Economics 14 : 51 ~ 89 [1991]
  • Evidence on the Trade-off between Real Activities Manipulation and Accrual-based Earnings Management
    Zang, A. The Accounting Review 87 (2) : 675 ~ 703 [2012]
  • Earnings Management to Exceed Thresholds
    Degeorge, F. Journal of Business 72 : 1 ~ 33 [1999]
  • Earnings Management to Avoid Earnings Encreases and Losses
    Burgstahler, D. Journal of Accounting and Economics 24 : 99 ~ 126 [1997]
  • Earnings Management through Real Activities Manipulation
    Roychowdhury, S. Journal of Accounting and Economics 42 : 335 ~ 370 [2006]
  • Earnings Management and the Performance of Performance of Acquiring Firms
    Louis, H. Journal of Financial Economics 74 : 121 ~ 148 [2004]
  • Earnings Management and the Long－run Underperformance of initial public offerings
    Teoh, S. Journal of Finance 53 : 1935 ~ 1974 [1998]
  • Earnings Management and the Long－run Underperformance of Seasoned Equity Offerings
    Teoh, S. Journal of Financial Economics 50 : 63 ~ 100 [1998]
  • Earnings Management Surrounding Srasoned Bond Offering : Do Managers Mislead Ratings Agencies and the Bond market?
    Caton G. Journal of Financial and Quantitiative Analysis 46 (3) : 687 ~ 708 [2011]
  • Earnings Management : Reconciling the Views of Accounting Academics, Practitioners, and Regulators
    Dechow, P. Accounting Horizons 14 : 235 ~ 250 [2000]
  • Do Firms Manipulate Earnings When Entering the Bond Market?
    Pae S. Academy of Accounting and Financial Studies Journal 15 (1) : 99 ~ 115 [2011]
  • Debt covenant violation and manipulation of accruals
    DeFond, M. Journal of Accounting and Economics 17 : 145 ~ 176 [1994]
  • Correcting for Cross Sectional and Time‐Series Dependence in Accounting Research
    Gow, I an D. The Accounting Review 85 (2) : 483 ~ 512 [2010]
  • Accrual-Based and Real Earnings Management Around Seasoned Equity Offerings. Working paper
    Cohen, D. [2010]