공시유형에 따른 연간이익공시의 차별적 정보효과

' 공시유형에 따른 연간이익공시의 차별적 정보효과' 의 주제별 논문영향력
논문영향력 선정 방법
논문영향력 요약
주제
  • abnormaltradingvolume
  • analystsearningsforecastdispersion
  • fairdisclosure
  • market response
  • preliminaryearningsannouncements
  • timelydisclosure
  • 가결산이익
  • 공정공시
  • 비정상거래량
  • 수시공시
  • 시장반응
  • 재무분석가이익예측분산도
동일주제 총논문수 논문피인용 총횟수 주제별 논문영향력의 평균
122 4

0.0%

' 공시유형에 따른 연간이익공시의 차별적 정보효과' 의 참고문헌

  • 재무분석가의 분석기업 결정과 예측특성에 영향을 미치는 요인
    정석우 회계학연구 28 (4) : 61 ~ 84 [2003]
  • 손익구조변경 수시공시의 정보효과에 대한 실증분석
    손성규 회계저널 14 (4) : 29 ~ 56 [2005]
  • 세무조사와 주가반응
    정운오 세무학연구 27 (3) : 179 ~ 203 [2010]
  • 공시유형별 가결산이익의 정확성 및 정정공시
    이동헌 경영학연구 40 (3) : 721 ~ 751 [2011]
  • 경영자 이익예측정보의 시장반응과 그 결정요인
    권수영 경영학연구 39 (4) : 995 ~ 1021 [2010]
  • 감사인의 국제회계기준 도입 자문서비스와 재무분석가의 예측정확성 및 수요: K-IFRS 연결재무제표를 중심으로
    이우재 회계학연구 39 (3) : 249 ~ 290 [2014]
  • 감사인 지정에 대한 시장반응
    이세용 회계학연구 34 (1) : 207 ~ 240 [2009]
  • 가결산이익 공시유형과 기업어음 신용등급
    정광화 경영학연구 42 (2) : 383 ~ 410 [2013]
  • 가결산공시 시기의 적절성과 정보유용성
    송인만 회계학연구 31 (3) : 151 ~ 182 [2006]
  • 가결산결과의 사전공시 현황 및 공시기업의 특성과 주가반응의 선점효과
    장지인 회계학연구 28 (1) : 79 ~ 108 [2003]
  • 가결산 순이익의 과대공시와 기업특성 및 시장의 사후 감시기능
    전영순 회계학연구 30 (2) : 79 ~ 105 [2005]
  • Why do managers voluntarily release earnings forecasts?
    Trueman, B Journal of Accounting and Economics 8 : 53 ~ 71 [1986]
  • Timeliness of Financial Reporting, the Firm Size Effect., Stock Price Reactions to Annual Earnings Announcements
    Atiase, R. K Contemporary Accounting Research 5 (2) : 526 ~ 552 [1989]
  • The Information Content of Losses
    Hayn, C Journal of Accounting and Economics 20 : 125 ~ 153 [1995]
  • The Information Content of Annual Earnings Announcements and Mandatory Adoption of IFRS
    Landsman, W. R. Journal of Accounting and Economics 53 : 34 ~ 54 [2012]
  • The Information Content of Annual Earnings Announcements
    Beaver, W. H. Journal of Accounting Research 6 (Supplement) : 67 ~ 92 [1968]
  • The Impact of SFAS No.131 Business Segment Data on the Market’s Ability to Anticipate Future Earnings
    Ettredge, M. L. The Accounting Review 80 (3) : 773 ~ 804 [2005]
  • The Impact of SEC Mandated Segment Data on Price Variability and Divergence of Beliefs
    Swaminathan, S The Accounting Review 66 (1) : 23 ~ 41 [1991]
  • The Financial Reporting Environment : Review of the Recent Literature
    Beyer, A. Journal of Accounting and Economics 50 : 296 ~ 343 [2010]
  • The Effect of Preliminary Earnings Announcements on Analysts’ Forecast Revisions
    Yoo, S. W. [2011]
  • The Effect of Information Releases on the Pricing and Timing of Equity Issues
    Korajczyk, R. Review of Financial Studies 4 : 685 ~ 708 [1991]
  • The Effect of Annual Earnings Announcements on Convergence of Beliefs
    Brown, L. The Accounting Review 67 : 862 ~ 875 [1992]
  • The Association between Accounting Earnings and Security Returns for Large and Small Firms
    Freeman, R. N Journal of Accounting and Economics 9 : 195 ~ 228 [1987]
  • Security Analyst Superiority Relative to Univariate Time-Series Models in Forecasting Quarterly Earnings
    Brown, L. D. Journal of Accounting and Economics 9 (1) : 61 ~ 87 [1987]
  • Risk, Return., Equilibrium : Empirical Tests
    Fama, E. F. Journal of Political Economy 81 (3) : 607 ~ 636 [1973]
  • Prior Forecasting Accuracy and Investor Reaction to Management Earnings Forecasts
  • Predisclosure Information, Firm Capitalization., Security Price Behavior Around Earnings Announcements
    Atiase, R. K Journal of Accounting Research 23 : 21 ~ 36 [1985]
  • Optimal Release of Information by Firms
    Diamond, D. W Journal of Finance 40 (4) : 1071 ~ 1094 [1985]
  • Management forecast credibility and underreaction to news
    Ng, J. Review of Accounting Studies 18 (4) : 956 ~ 986 [2011]
  • Intra-Industry Information Transfer Effect on Horizontal Corporate Merger Disclosures: an Empirical Analysis
    Na, Y. Korean Accounting Review 30 (Special) : 167 ~ 199 [2005]
  • Information and Diversity of Analyst Opinion
    Barry, C. Journal of Financial and Quantitative Analysis 27 : 169 ~ 183 [1992]
  • How do corporate governance and reporting frequency moderate the relationship between CSR reporting and corporate social performance?
    강진구 경영학연구 41 (4) : 643 ~ 661 [2012]
  • Has the Information Content of Quarterly Earnings Announcements Declined in the Past Three Decades?
    Landsman, W. R. Journal of Accounting Research 40 (3) : 797 ~ 808 [2002]
  • Forcing Firms to Talk : Financial Disclosure Regulation and Externalities
    Admati, A. R. Review of Financial Studies 13 (3) : 479 ~ 519 [2000]
  • Firm size and the information content of prices with respect to earnings
    Collins, D. W. Journal of Accounting and Economics 9 : 111 ~ 138 [1987]
  • Firm Size and the Information Content of Annual Earnings Announcements
    Ro, B. T Contemporary Accounting Research 4 (2) : 438 ~ 449 [1988]
  • Firm Characteristics and Analyst Following
    Bhushan, R Journal of Accounting and Economics 11 : 255 ~ 274 [1989]
  • Evidence of Informational Asymmetries from Management Earnings Forecasts and Stock Returns
    McNichols, M The Accounting Review 64 (1) : 1 ~ 27 [1989]
  • Does forecast accuracy matter to security analysts?
    MiKhail, M. The Accounting Review 74 (2) : 185 ~ 200 [1999]
  • Do Analysts’ Earnings Forecasts Incorporate Information in Prior Stock Price Changes?
    Abarbanell, J. S Journal of Accounting and Economics 14 : 147 ~ 165 [1991]
  • Disclosure, Liquidity., the Cost of Capital
    Diamond, D Journal of Finance 46 : 1325 ~ 1359 [1991]
  • Corporate managers' earnings forecasts and sym-metrical adjustments of market expectations
    Ajinkya, B. Journal of Accounting Research 22 : 425 ~ 444 [1984]
  • Corporate Disclosure Policy and Analyst Behavior
    Lang, M The Accounting Review 71 (4) : 467 ~ 492 [1996]
  • Common risk factors in the returns on stocks and bonds
    Fama, E. F. Journal of Financial Economics 33 (1) : 3 ~ 56 [1993]
  • Commentary on analysts' forecasts
    Schipper, K Accounting Horizons 5 : 105 ~ 121 [1991]
  • CEO Stock Option Awards and the Timing of Voluntary Disclosures
    Aboody, D. Journal of Accounting and Economics 29 : 73 ~ 100 [2000]
  • Bringing the Future Forward : The Effect of Disclosure on the Returns-Earnings Relation
    Lundholm, R. Journal of Accounting Research 40 (3) : 809 ~ 839 [2002]
  • Audit Quality and Properties of Analyst Earnings Forecasts
    Behn, B. K. The Accounting Review 83 : 327 ~ 349 [2008]
  • Analyst Forecast Accuracy: Do Ability, Resources., Portfolio Complexity Matter?
    Clement, M. B Journal of Accounting and Economics 27 : 285 ~ 303 [1999]
  • Analyst Following and Institutional Ownership
    O'Brien, P. C. Journal of Accounting Research 28 : 55 ~ 76 [1990]
  • An empirical evaluation of accounting income numbers
    Ball, R. Journal of Accounting Research 6 (2) : 159 ~ 178 [1968]