연구동향 분석

기업소송, 자본비용 및 기업특성

박종일 ( Jong Il Park ) 신재용 ( Jae Yong Shin ) 2014년

논문상세정보
인용/피인용
' 기업소송, 자본비용 및 기업특성' 의 주제별 논문영향력
논문영향력 선정 방법
논문영향력 요약
주제
  • auditorcharacteristics
  • corporate credit ratings
  • corporatelawsuits
  • costofcapital
  • earnings management
  • firm characteristics
  • 감사인특성
  • 기업소송
  • 기업신용등급
  • 소송발생기업의특성
  • 시장반응
  • 이익조정
  • 자본비용
동일주제 총논문수 논문피인용 총횟수 주제별 논문영향력의 평균
1,056 3

0.0%

' 기업소송, 자본비용 및 기업특성' 의 참고문헌

  • 회사채 신용등급의 이익조정 통제효과
    김문태 위준복 전성일 Asia-Pacific Journal of Financial Studies 35 (5) : 45 ~ 74 [2006]
  • 피감사기업의 소송위험이 감사인의 감사보수 결정에 미치는 영향
    박종일 전규안 최종학 회계ㆍ세무와 감사 연구 54 (2) : 343 ~ 380 [2012]
  • 피감사기업의 소송위험이 감사인의 감사노력에 미치는영향
    곽수근 박종일 회계저널 22 (1) : 41 ~ 76 [2013]
  • 잠재적 소송비용이 내부 회계 · 공시전문인력 보유와 외부 감사인선임에 미치는 영향
    최종원 회계ㆍ세무와 감사 연구 47 (47) : 1 ~ 27 [2008]
  • 이익조정 구간과 수단이 기업신용등급 및 부채조달비용에 미치는 효과에 대한 비교분석
    박종일 회계학연구 38 (4) : 209 ~ 260 [2013]
  • 실제 이익조정 및 발생액에 기초한 이익조정과 사후적 자본비용 : 유가증권상장과 코스닥상장기업의 실증적 증거
    박종일 회계ㆍ세무와 감사 연구 53 (2) : 187 ~ 239 [2011]
  • 소송위험이 감사시간과 감사인의 보수주의 성향에 미치는 영향
    문상혁 지현미 회계ㆍ세무와 감사 연구 43 (43) : 311 ~ 336 [2006]
  • 소송위험이 감사보수에 미치는 영향
    이경태 회계저널 16 (1) : 53 ~ 79 [2007]
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    박종일 회계학연구 28 (2) : 135 ~ 172 [2003]
  • 계속감사기간과 부채조달비용과의 관련성
    이상철 회계ㆍ세무와 감사 연구 53 (1) : 37 ~ 72 [2011]
  • 감사품질과 자본비용
    박종일 세무와회계저널 12 (1) : 153 ~ 189 [2011]
  • 감사보수가 재무제표 보수성과 자본비용에 미치는 영향
    김확열 재무와 회계정보저널 10 (1) : 81 ~ 111 [2010]
  • The role of auditor choice in debt pricing in private firms
    Fortin, S. Contemporary Accounting Research 24 (3) : 859 ~ 896 [2007]
  • The association between auditor litigation and abnormal accruals
  • The Shareholder Wealth Implications of Corporate Lawsuits
    Bhagat, S. Financial Management 27 : 5 ~ 27 [1998]
  • The Response from Auditor and Market on Corporate Lawsuit Disclosures
    Sohn, S. K. 2013 Annual Summer/International Conference–Korean Accounting Association [2013]
  • The Pricing of Discretionary Accruals
    Subramanyam, K. R Journal of Accounting and Economics 22 : 249 ~ 281 [1996]
  • The Pricing of Audit Service : Theory and Evidence
    Simunic, D. Journal of Accounting Research 18 : 161 ~ 190 [1980]
  • The Market Response to Product Safety Litigation
    Viscusi, W. K. Journal of Regulatory Economics 2 : 215 ~ 230 [1990]
  • The Market Pricing of Accruals Quality
    Francis, J. Journal of Accounting and Economics 39 : 295 ~ 327 [2005]
  • The Impact of Litigation Against an Audit Firm on the Market value of Nonlitigation Clients. Journal of Accounting
    Franz, D. R. Auditing & Finance 13 (2) : 117 ~ 134 [1998]
  • The Impact Litigation Risk on Audit Pricing : A Review of the Economics and the Evidence
    Simunic, D. Auditing : A Journal of Practice & Theory 15 : 119 ~ 134 [1996]
  • The Effects of Product Liability Litigation on the Value of Firms
    Prince, D. W. American Law and Economics Review 4 (1) : 44 ~ 87 [2002]
  • The Effect of Private Antitrust Litigation on the Stock-market Valuation
    Bizhak, J. M. The American Economic Review 85 (3) : 436 ~ 461 [1995]
  • The Effect of News on Initial Corporate Lawsuits
    Koku, P. S. Journal of Business Research 53 (1) : 49 ~ 55 [2001]
  • The Effect of Mandatory IFRS Adoption on Financial Analysts’ Information Environment
    Byard, D. Journal of Accounting Research 49 : 69 ~ 96 [2011]
  • The Effect of Legal Environment on Voluntary Disclosure : Evidence from Management Earnings Forecasts Issued in U. S., Canadian Markets
    Baginski, S. P. The Accounting Review 77 : 25 ~ 50 [2002]
  • The Effect of Client Characteristics on Auditor Litigation Risk Adjustments, Required Audit Evidence., Recommended Audit Fees
    Pratt, J. The Accounting Review 69 : 639 ~ 656 [1994]
  • The Economic Implications of Corporate Financial Reporting
    Graham, J. Journal of Accounting and Economics 40 : 3 ~ 73 [2005]
  • The Cross Section of Expected Stock Returns
    Fama, E. Journal of Finance 47 (2) : 427 ~ 465 [1992]
  • The Costs of Inefficient Bargaining and Financial Distress : Evidence from Corporate Lawsuits
    Bhagat, S. B. Journal of Financial Economics 35 : 221 ~ 247 [1994]
  • Shareholder-initiated Action Lawsuits : Shareholder Wealth Effects and Industry
    Grande, A Journal of Financial and Quantitative Analysis 44 : 823 ~ 850 [2009]
  • Real earnings management and the cost of new corporate bonds
    Ge, W. Journal of Business Research 67 (4) : 641 ~ 647 [2014]
  • Real Earnings Management and Cost of Capital
    Kim, J. B. Journal of Accounting and Public Policy 32 (6) : 518 ~ 543 [2013]
  • Positive accounting theory
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  • Performance Matched Discretionary Accrual Measures
    Kothari, S. P. Journal of Accounting and Economics 39 : 163 ~ 197 [2005]
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    Cao, Z. Contemporary Accounting Research 28 (1) : 125 ~ 173 [2011]
  • Measuring Securities Litigation Risk
    Kim, I. Journal of Accounting and Economics 53 (1-2) : 290 ~ 310 [2012]
  • Mandatory IFRSReporting Around the World: Early Evidence on the EconomicConsequences
    Daske Daske, H. R.Verdi Journal of Accounting Research 46 (5) : 1085 ~ 1142 [2008]
  • Management Forecasts and Litigation Risk
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  • 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]
  • Litigation risk and audit firm characteristics
    Casterella, J. R. Auditing : A Journal of Practice & Theory 29 (2) : 71 ~ 82 [2010]
  • Litigation Risk, Price-to-book and Conservatism in Financial Reporting
    Liu, Z. F. [2008]
  • Litigation Risk, Audit Quality., Audit Fees : Evidence from Initial Public Offerings
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  • Litigation Risk and Abnormal Accruals
    Boone, J. P. Auditing : A Journal of Practice & Theory 30 (2) : 231 ~ 256
  • Information content of earnings management: Evidence from managing earnings to exceed thresholds
    Xue, Y. [2005]
  • Impact of Excess Auditor Remuneration on Cost of Equity Capital Around the World
    Hope, O. K. Journal of Accounting Auditing and Finance 24 (2) : 177 ~ 210 [2009]
  • Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management
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    Choi, K. Korean Accounting Review 24 (4) : 1 ~ 27 [1999]
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    Roychowdhurry, S Journal of Accounting and Economics 42 : 335 ~ 370 [2006]
  • Earnings Management, Litigation Risk., Asymmetric Audit Fee Response
    Abbott, L. J. Auditing : A Journal of Practice & Theory 25 (1) : 85 ~ 98
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    Teoh, S. H. Journal of Financial Economics 50 : 63 ~ 99 [1998]
  • Earnings Disclosures and Stockholder Lawsuits
    Skinner, D. J Journal of Accounting and Economics 23 : 249 ~ 282 [1997]
  • Does the Threat of Private Litigation Increase the Usefullness of Reported Earnings? International Evidence
    Khurana, I. K. Journal of International Accounting Research 5 (2) : 21 ~ 40 [2006]
  • Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market
    Mansi. S. A. Journal of Accounting Research 42 : 755 ~ 793 [2004]
  • Differences in conservatismbetween Big-Eight and Non-Big Eight auditors
    Basu, S. [2001]
  • Credibility of Management Forecasts
    Rogers, J. L. The Accounting Review 80 : 1233 ~ 1260 [2005]
  • Costs of Equity and Earnings Attributes
    Francis, J. The Accounting Review 79 : 967 ~ 1010 [2004]
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  • Characteristics of Firms Engaged in Real activity based Earnings anagement: Evidence from Korea
    강선아 회계학연구 35 (2) : 35 ~ 70 [2010]
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  • Beating earnings benchmarks and the cost of debt
    Jiang, J. The Accounting Review 83 : 377 ~ 416 [2008]
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    Dhaliwal, D. S. Auditing and Finance 23 (1) : 1 ~ 22 [2008]
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    Dye, R Journal of Political Economy 10 : 887 ~ 914 [1993]
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    Lennox, C Journal of Business Finance and Accounting 26 : 779 ~ 805 [1999]
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    Choi, J. H. Contemporary Accounting Research 25 (1) : 55 ~ 99 [2008]
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    Niemi The International Journal of Accounting 40 : 303 ~ 323 [2005]
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  • Accrual－based and real earnings management activities around seasoned equity offerings
    Cohen, D. Journal of Accounting and Economics 50 : 2 ~ 19 [2010]
  • Accounting and Litigation Risk
    Cao, Z. [2005]
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