연구동향 분석

상이한 이익조정 수단이 재무분석가 예측의 불확실성과 재무분석가 수에 미치는 영향

김지홍 ( Jee Hong Kim ) 유정민 ( Jung Min Yoo ) 고재민 ( Jai Min Goh ) 2014년

논문상세정보
인용/피인용
' 상이한 이익조정 수단이 재무분석가 예측의 불확실성과 재무분석가 수에 미치는 영향' 의 주제별 논문영향력
논문영향력 선정 방법
논문영향력 요약
주제
  • analyst following
  • analystforecastaccuracy
  • analystforecastdispersion
  • discretionary accruals
  • informationuncertainty
  • real earnings management
  • 발생액이익조정
  • 실제이익조정
  • 재무분석가 수
  • 재무분석가 예측정확성
  • 재무분석가예측분산
  • 정보 불확실성
동일주제 총논문수 논문피인용 총횟수 주제별 논문영향력의 평균
407 6

0.0%

' 상이한 이익조정 수단이 재무분석가 예측의 불확실성과 재무분석가 수에 미치는 영향' 의 참고문헌

  • 회계이익의 지속성이 재무분석가의 이익예측오차와 이익예측정확성에 미치는 영향
    임태균 정석우 회계학연구 30 (2) : 209 ~ 235 [2004]
  • 적자보고를 회피하기 위한 이익조정
    박현섭 백원선 송인만 회계저널 13 (2) : 29 ~ 52 [2004]
  • 적자 회피 및 이익 평준화를 위한 실제 이익조정 활동
    김지홍 회계저널 17 (4) : 31 ~ 63 [2008]
  • 재무분석가의 분석기업 결정과 예측특성에 영향을 미치는 요인
    정석우 회계학연구 28 (4) : 61 ~ 84 [2003]
  • 실제 이익조정이 장기 경영성과에 미치는 영향
    김지홍 회계학연구 34 (4) : 31 ~ 70 [2009]
  • 소유과 경영의 분리와 경영자의 이익조절
    김경민. 최성규 회계학연구 26 (1) : 153 ~ 175 [2001]
  • 발생액의 질과 재무분석가의 정보 환경이 이익예측 정확도에 미치는 영향
    고재민 김지홍 백혜원 회계학연구 35 (3) : 1 ~ 35 [2010]
  • 내부자 거래와 재무분석가 이익예측 특성의 상관성 연구
    손성규 한국증권학회지 38 (3) : 393 ~ 422 [2009]
  • 경영자의 기회주의적 재량권이 재무분석가의 이익예측에 미치는 영향
    조중석 회계연구 14 (1) : 147 ~ 173 [2009]
  • Value-relevance of Nonfinancial Information : The Wireless Communications Industry
    Amir, E. Journal of Accounting and Economics 22 (1-3) : 3 ~ 30 [1996]
  • The timing of asset sales and earnings manipulation
    Bartov, E The Accounting Review 68 (4) : 840 ~ 855 [1993]
  • The pricing of discretionary accruals
    Subramanyam, K. Journal of Accounting and Economics 22 (1-3) : 249 ~ 281 [1996]
  • The Walk-down to Beatable Analyst Forecasts : The Role of Equity Issuance and Insider Trading Incentives
    Richardson, S. Contemporary Accounting Research 21 (4) : 885 ~ 924 [2004]
  • The Role of Big 6 Auditors in the Credible Reporting of Accruals
    Francis, J. Auditing : A Journal of Practice and Theory 18 (2) : 17 ~ 34 [1999]
  • The Economic Implications of Corporate Financial Reporting
    Graham, J. Journal of Accounting and Economics 40 (1-3) : 3 ~ 73 [2005]
  • Stock Prices and the Supply of Information
    Brennan, M. The Journal of Finance 46 (4) : 1665 ~ 1691 [1991]
  • Smoothing Income in Anticipation of Future Earnings
    DeFond, M. Journal of Accounting and Economics 25 (1) : 35 ~ 68 [1997]
  • Self-selection and Analyst Coverage
    McNichols, M. Journal of Accounting Research 35 (Supplement) : 167 ~ 199 [1997]
  • Real and Accrual based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods
    Cohen, D. The Accounting Review 83 (3) : 757 ~ 787 [2008]
  • Rationality and Analysts’ Bias
    Lim, T The Journal of Finance 56 (1) : 369 ~ 385 [2001]
  • Positive accounting theory
    Watts, R. Prentice- Hall [1986]
  • Performance Matched Discretionary Accrual Measures
    Kothari, S. Journal of Accounting and Economics 39 (1) : 163 ~ 197 [2005]
  • Managerial Ownership, Accounting Choices., Informativeness of Earnings
    Warfield, T. Journal of Accounting and Economics 20 (1) : 61 ~ 91 [1995]
  • Management’s incentives to avoid negative earnings surprises
    Matsumoto, D The Accounting Review 77 (3) : 483 ~ 514 [2002]
  • Investor Sophistication and the Mispricing of Accruals
    Collins, D. Review of Accounting Studies 8 (2-3) : 251 ~ 276 [2003]
  • International diversification and analysts'forecast accuracy and bias
    Duru, A. The Accounting Review 77 (2) : 415 ~ 433 [2002]
  • Information asymmetry and earnings management: Some evidence
    Richardson, V Review of Quantitative Finance and Accounting 15 : 325 ~ 347 [2000]
  • Information Asymmetry, Corporate Disclosure., the Capital Markets: A Review of the Empirical Disclosure Literature
    Healy, P. Journal of Accounting and Economics 31 (1-3) : 405 ~ 440 [2001]
  • Firm characteristics and analyst following
    Bhushan Bhushan. R Journal of Accounting and Economics 11 (3) : 255 ~ 274 [1989]
  • Factors Associated with the Disclosure of Managers’ Forecasts
    Ruland, W. The Accounting Review 65 (3) : 710 ~ 721 [1990]
  • Executive Incentives and the Horizon Problem : An Empirical Investigation
    Dechow, P. Journal of Accounting and Economics 14 (1) : 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]
  • Evidence of Earnings Management from the Provision for Bad Debts
    McNichols, M. Journal of Accounting Research 26 (Supplement) : 1 ~ 31 [1988]
  • Earnings predictability and bias in analysts’ earnings forecasts
    Das, S. The Accounting Review 73 (2) : 277 ~ 294 [1998]
  • Earnings managementduring importreliefinvestigations
    Jones Jones, J. Jones, J. J. Journal of Accounting Research 29 (2) : 193 ~ 228 [1991]
  • Earnings management to avoid earnings decreases and losses
    Burgstahler, D. Journal of Accounting and Economics 24 (1) : 99 ~ 126 [1997]
  • Earnings Volatility, Earnings Management and Equity Value
    Hunt, A. [1997]
  • Earnings Predictability and the Direction of Analysts’ Earnings Forecast Errors
    Eames, M. The Accounting Review 78 (3) : 707 ~ 724 [2003]
  • Earnings Management to Exceed Thresholds
    Degeorge, F. The Journal of Business 72 (1) : 1 ~ 33 [1999]
  • Earnings Management through Real Activities Manipulation
    Roychowdhury, S Journal of Accounting and Economics 42 (3) : 335 ~ 370 [2006]
  • Earnings Management and the Long-Run Market Performance of Initial Public Offerings
    Teoh, S. The Journal of Finance 53 (6) : 1935 ~ 1974 [1998]
  • Do analysts and auditors use information in accruals?
    Bradshaw, M. Journal of Accounting Research 39 (1) : 45 ~ 74 [2001]
  • Determinants of Analysts Following : Using the IBES Database
    Kim, J. Korean Accounting Review 28 (3) : 31 ~ 54
  • Detecting Earnings Management
    Dechow, P. The Accounting Review 70 (2) : 193 ~ 225 [1995]
  • Cost of Equity and Earnings Attributes
    Francis, J. The Accounting Review 79 (4) : 967 ~ 1010 [2004]
  • Corporate Disclosure Policy and Analyst Behavior
    Lang, M The Accounting Review 71 (3) : 467 ~ 492 [1996]
  • Commentary on earnings Management
    Schipper, K Accounting Horizons 3 (4) : 91 ~ 102 [1989]
  • Characteristics of a Firm’s Information Environment and the Information Asymmetry between Insiders and Outsiders
    Frankel. R Xu Li Journal of Accounting and Economics 37 (2) : 229 ~ 259 [2004]
  • Analyzing Financial Analysts : What They Look for in Financial Reports and How They Determine Earnings’ Quality
    Graham, C. Journal of Management Research 2 (2) : 63 ~ 72 [2002]
  • Analyst coverage and earnings Management
    Frank Yu Yu, F. Journal of Financial Economics 88 (2) : 245 ~ 271 [2006]
  • Analyst Coverage and Intangible Assets
    Barth, M. Journal of Accounting Research 39 (1) : 1 ~ 34 [2001]
  • An Examination of Hypotheses Concerning Earning Forecast Errors
    Eddy, A. Quarterly Journal of Business and Economics 31 (2) : 22 ~ 37 [1992]
  • Accrual－based and real earnings management activities around seasoned equity offerings
    Cohen, D. Journal of Accounting and Economics 50 (1) : 2 ~ 19 [2010]
  • Accruals Quality and Analyst Coverage
    Lobo, J. Journal of Banking and Finance 36 (2) : 497 ~ 508 [2012]
  • Accounting Policy Disclosures and Analysts’ Forecasts
    Hope, O Contemporary Accounting Research 20 (2) : 295 ~ 321 [2003]
  • Accounting Method Choice: Opportunistic Behavior, Efficient Contracting and Information Perspectives
    Houlthausen, R. Journal of Accounting and Economics 12 (1-3) : 207 ~ 218 [1990]
  • A Temporal Analysis of Earnings Surprises : Profits versus Losses
    Brown, L Journal of Accounting Research 39 (3) : 221 ~ 241 [2001]
  • A Simultaneous Equations Analysis of Forecast Accuracy, Analyst Following., Trading Volume. Journal of Accounting
    Alford, W. Auditing and Finance 14 (3) : 219 ~ 240 [1999]
  • A Review of the Earnings Management Literature and its Implications for Standard Setting
    Healy, P. Accounting Horizon 13 (4) : 365 ~ 384 [1999]
  • A Comparison of the Accuracy of Corporate and Security Analysts’ Forecasts of Earnings
    Basi, B. The Accounting Review 51 (2) : 244 ~ 254 [1976]