연구동향 분석

채권투자자 관점에서의 비상장기업에 대한 이익, 영업현금흐름 및 이익구성요소의 상대적 그리고 추가적 정보력에 관한 연구

박종일 ( Jong Il Park ) 남혜정 ( Hye Jeong Nam ) 최성호 ( Sungho Choi ) 2014년

논문상세정보
인용/피인용
' 채권투자자 관점에서의 비상장기업에 대한 이익, 영업현금흐름 및 이익구성요소의 상대적 그리고 추가적 정보력에 관한 연구' 의 주제별 논문영향력
논문영향력 선정 방법
논문영향력 요약
주제
  • accounting earnings
  • cashflowsfromoperating
  • costofdebt
  • earningscomponents
  • incrementalinformationcontent
  • relativeinformationcontent
  • unlisted firms
  • 부채조달비용
  • 비상장기업
  • 상대적정보효과
  • 영업현금흐름
  • 추가적정보효과
  • 회계이익
동일주제 총논문수 논문피인용 총횟수 주제별 논문영향력의 평균
177 4

0.0%

' 채권투자자 관점에서의 비상장기업에 대한 이익, 영업현금흐름 및 이익구성요소의 상대적 그리고 추가적 정보력에 관한 연구' 의 참고문헌

  • 회계제도개선과 감사품질이 재량적 발생의 크기와 정보성에 미치는 영향
    최정호 회계학연구 30 (2) : 107 ~ 149 [2005]
  • 주식수익률과 기업성과측정정치간의 관계: 영업현금흐름, 당기순이익, 초과이익, 잉여현금흐름 및 경제적 부가가치의 상대적 정보내용 비교
    백원선 회계학연구 26 (2) : 67 ~ 87 [2001]
  • 적자회피 및 이익감소회피 이익조정과 타인자본비용: 비상장기업의 실증적 증거
    박종일 회계학연구 38 (2) : 283 ~ 325 [2013]
  • 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 실제 이익조정이 타인자본비용과 미래 경영성과에 미치는 영향
    박종일 경영학연구 40 (5) : 1375 ~ 1413 [2011]
  • 비상장 중소기업의 발생액 및 실물활동을 통한 이익조정실태
    최종서 회계저널 19 (1) : 37 ~ 76 [2010]
  • 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]
  • Transitoriness of Accounting Earnings and Cash Flow from Operations and Incremental Informativeness
    Nah, C. K Korean Accounting Review 22 (1) : 81 ~ 108 [1997]
  • 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 (1) : 1 ~ 19 [2001]
  • The incremental information content of cash-flow components
    Livnat, J. Journal of Accounting and Economics 13 : 25 ~ 46 [1990]
  • The incremental information content of accrual versus cash flows
    Bowen, R. M. The Accounting Review 62 : 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 effect of firms’ financial disclosure strategies on stock prices
    Healy, P. Accounting Horizons 7 : 1 ~ 11 [1993]
  • The Relative Incremental Information Content of Accruals and Cash Flows : Combined Evidence at the Earnings Announcement and Annual Report Fate
    Wilson, G Journal of Accounting Research 24 (3) : 165 ~ 200 [1986]
  • The Relation Between Earnings and Cash Flows
    Dechow, P. 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 Nature and Amount of Information Reflected in Cash Flows and Accruals
    Bernard, V. L The Accounting Review 64 : 624 ~ 625 [1989]
  • The Incremental Information Content of Earnings, Working Capital from Operations., Cash Flow
    Ali, A Journal of Accounting Research 32 (10) : 61 ~ 74 [1994]
  • The Incremental Information Content of Accounting Earnings and Cash Flows to Explain Stock Price Changes
    Choi, K Korean Accounting Review 16 (1) : 1 ~ 27 [1993]
  • The Effect of Audit Quality on Earnings Management
    Becker, C. L. Contemporary Accounting Research 15 : 1 ~ 24 [1998]
  • The Demand for Financial Statements in an Unregulated Environment : An Examination of the Production and Use of Financial Statements by Privately Held Small Business
    Allee, K. D. The Accounting Review 84 (1) : 1 ~ 25 [2009]
  • Stock Returns and Accounting Earnings
    Liu, J. Journal of Accounting Research 38 : 71 ~ 101 [2000]
  • Self-selection of Auditors and Audit Pricing in Private Firms
    Chaney, P. K. The Accounting Review 79 : 51 ~ 72 [2004]
  • Relative versus Incremental Information Content
    Biddle, G. C. Contemporary Accounting Research 12 (1) : 1 ~ 23 [1995]
  • Real Earnings Management and Cost of Debt
    Ge, W. [2010]
  • Real Earnings Management and Cost of Capital
    Kim, J. B. Journal of Accounting and Public Policy 32 (6) : 518 ~ 543 [2013]
  • Performance Matched Discretionary Accrual Measures
    Kothari, S. P. Journal of Accounting and Economics 39 (1) : 163 ~ 197 [2005]
  • Ownership Structure, Business Group Affiliation, Listing Status., Earnings Management : Evidence from Korea
    Kim, J. B. Contemporary Accounting Research 23 (3) : 427 ~ 464 [2006]
  • Managerial Ownership, Accounting Choices., Informativeness of Earnings
    Warfield, T. D. Journal of Accounting Economics 20 : 61 ~ 91 [1995]
  • Litigation Risk and the Financial Reporting Credibility of Big 4 versus Non-Big 4 Audit : Evidence from Anglo-American Countries
    Khurana, I. K. The Accounting Review 79 : 473 ~ 495 [2004]
  • Impact of Excess Auditor Remuneration on Cost of Equity Capital around the World. Journal of Accounting Auditing
    Hope, O. K. Finance 24 (2) : 177 ~ 210 [2009]
  • Evidence on the Relationships between Earnings and Various Measures of Cash Flows
    Bowen, R. M. The Accounting Review 61 : 713 ~ 725 [1986]
  • Estimating Standard Errors in Finance Panel Data Sets, Comparing Approaches
    Petersen, M. A Review of Financial Studies 22 (1) : 435 ~ 480 [2009]
  • Earnings quality in UK private firms：Comparative loss recognition timeliness
    Ball, R. Journal of Accounting and Economics 39 (1) : 83 ~ 128 [2005]
  • Earnings Permanence and the Incremental Information Content of Cash Flow Operation
    Cheng, C. S. Journal of Accounting Research 34 (1) : 173 ~ 181 [1996]
  • Earnings Management to Avoid Earnings Declines across Publicly and Privately Held Banks
    Beatty, A. L. The Accounting Review 77 (3) : 547 ~ 570 [2002]
  • Earnings Management during Import Relief Investigations
    Jones, J. J Journal of Accounting Research 29 : 193 ~ 228 [1991]
  • Do stock prices fully reflect information in accruals and cash flows about future earnings
    Sloan, R. G The Accounting Review 71 (3) : 289 ~ 315 [1996]
  • Detecting Earnings Management
    Dechow, P. The Accounting Review 70 : 193 ~ 225 [1995]
  • Cross-Sectional Dependence and Problems in Inference in Market-Based Accounting Research
    Bernard, V. L Journal of Accounting Research 25 (1) : 1 ~ 48 [1987]
  • Cost of Equity and Earnings Attributes
    Francis, J. The Accounting Review 79 : 967 ~ 1010 [2004]
  • Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research
    Gow, I. D. The Accounting Review 85 (2) : 483 ~ 512 [2010]
  • Beating earnings benchmarks and the cost of debt
    Jiang, J The Accounting Review 83 (2) : 377 ~ 416 [2008]
  • Auditor independence in a private firm and low litigation risk setting
    Hope, O. K. The Accounting Review 85 (2) : 573 ~ 605 [2010]
  • Auditor Quality
    Hwang, L. S. Korean Accounting Review 33 (2) : 145 ~ 183
  • Auditor Choice and the Cost of Debt Capital in Newly Public Firms
    Pittman, J. Journal of Accounting and Economics 37 (1) : 113 ~ 136 [2004]
  • Audit Quality and The Pricing of Discretionary Accruals
    Krishnan, G Auditing : A Journal of Practice and Theory 22 : 109 ~ 126 [2003]
  • An empirical evaluation of accounting income numbers
    Ball, R. Journal of Accounting Research 6 (2) : 159 ~ 178 [1968]
  • An Analysis of Earnings Management by European Private Firms. Journal of International Accounting
    Coppens, L. Auditing and Taxation 14 (1) : 1 ~ 17 [2005]
  • Accruals and the Prediction of Future Cash Flow
    Barth, M. The Accounting Review 76 : 27 ~ 58 [2001]
  • Accounting Earings and Cash Flows as Measures of Firm Performance : The Role of Accounting Accruals
    Dechow, P. Journal of Accounting and Economics 18 : 3 ~ 42 [1994]
  • Accounting Choices : Public versus Private Firms. Journal of Business
    Penno, M. Finance and Accounting 13 : 561 ~ 569 [1986]
  • A Simple, Positive Semi－Definite, Heteroscedasticity and Autocorrelation Consistent Covariance Matrix
    Newey, W. K. Econometrica 55 (3) : 703 ~ 708 [1987]
  • A Nonlinear Model of Security Price Responses to Unexpected Earnings
    Freeman, R. Journal of Accounting Research 30 (2) : 185 ~ 209 [1992]
  • A Market－Based Evaluation of Discretionary Accrual Models
    Guay, W. Journal of Accounting Research 34 : 83 ~ 105 [1996]
  • A Heteroscedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroscedasticity
    White, H Econometrica 48 (4) : 817 ~ 838 [1980]