연구동향 분석

연구논문 : 공매도와 정보비대칭 및 회계가치관련성에 관한 실증연구

장지인 ( Jee In Jang ) 정준희 ( Joon Hei Cheung ) 2014년

논문상세정보
인용/피인용
' 연구논문 : 공매도와 정보비대칭 및 회계가치관련성에 관한 실증연구' 의 주제별 논문영향력
논문영향력 선정 방법
논문영향력 요약
주제
  • earnings quality
  • information asymmetry
  • short selling
  • stock returns
  • value relevance
  • 가치 관련성
  • 공매도
  • 이익의 질
  • 정보비대칭
  • 주가수익률
동일주제 총논문수 논문피인용 총횟수 주제별 논문영향력의 평균
1,359 0

0.0%

' 연구논문 : 공매도와 정보비대칭 및 회계가치관련성에 관한 실증연구' 의 참고문헌

  • 회계정보의 가치관련성에 대한 결정요인
    김경순 회계학연구 36 (4) : 169 ~ 209 [2011]
  • 주가와 공매도간 인과 관계에 관한 실증 연구
    이준서 한국증권학회지 39 (3) : 449 ~ 489 [2010]
  • 재무분석가의 발생액 구분 능력과 경영자 이익조정과의 관계에 관한 연구
    정성환 회계학연구 36 (3) : 103 ~ 133 [2011]
  • 외환은행 매각 시 BIS 비율 추정치의 적정성 평가와 재무비율분석 및 가치평가
    권수영 회계저널 17 (1) : 61 ~ 87 [2008]
  • 외국인투자자 및 국내 기관투자가의 투자의사결정과 회계이익의 질(Quality)
    전영순 경영학연구 32 (4) : 1001 ~ 1032 [2003]
  • 애널리스트의 정보공급활동에 대한 결정요인과 자본시장에서의 역할
    김경순 회계학연구 37 (4) : 37 ~ 82 [2012]
  • 발생액 변동이 정보비대칭, 이익예측과 자본비용에 미치는 영향
    조중석 회계저널 19 (3) : 175 ~ 199 [2010]
  • 기업의 이익조정 형태에 따른 정보의 비대칭성에 관한 연구
    배종일 세무와회계저널 13 (2) : 141 ~ 172 [2012]
  • 개별기업의 산업간 다각화가 자기자본비용에 미치는 영향: 한국기업을 중심으로
    김현희 회계학연구 35 (1) : 37 ~ 61 [2010]
  • 개별 종목 수준에서 외국인 공매도의 주가에 대한 인과적 영향력 및 선행성에 관한 연구
    엄경식 재무관리연구 28 (3) : 139 ~ 187 [2011]
  • Which Shorts Are Informed?
    Boehmer, E. Journal of Finance 63 (2) : 491 ~ 527 [2008]
  • The financial reporting environment, Review of the recent literature
    Beyer A. Journal of Accounting & Economics 50 : 296 ~ 343 [2010]
  • The Impact of Short Selling on the Price-Volume Relationship : Evidence from Hong Kong
    Henry, O. Journal of Business 79 : 671 ~ 692 [2006]
  • The Effect of Accrual Volatility on the Firms` Information Asymmetry, Forecast Error, and Cost of Capital
    Choe, H. Korean Journal of Financial Studies 35 (5) : 1 ~ 44 [2006]
  • The Economic Consequences of Increased Disclosure
    Leuz, C. Journal of Accounting Research 38 : 91 ~ 124 [2000]
  • Supply and Demand Shifts in the Shorting Market
    Cohen. L. Journal of Finance 62 (5) : 2061 ~ 2096 [2007]
  • Short-sale Constraints and Price Discovery : Evidence from the Hong Kong Market
    Chang, C. E. Journal of Finance 62 : 2097 ~ 2121 [2007]
  • Short-Sale Strategies and Return Predictability
    Diether, B. K Review of Financial Studies 22 : 575 ~ 607 [2008]
  • Positive Accounting Theory
    Watts, R. L Prentice-Hall [1986]
  • Ownership structure, speculation, and shareholder intervention
    Kahn, C. Journal of Finance 53 : 99 ~ 129 [1998]
  • Liquidity and Financial Market Runs
    Bernardo, A. Quarterly Journal of Economics 119 : 135 ~ 158 [2004]
  • Limited Arbitrage and Short Sales Restricions : Evidence from the Options Markets
    Ofek Journal of Financial Economics 74 : 305 ~ 342 [2004]
  • It’s SHO time! Short-Sale Price Tests and Market Quality
    Diether, B. K Journal of Finance 64 : 37 ~ 73 [2009]
  • Informed Trading before Analyst Downgrades : Evidence from Short Sellers
    Christophe, S. Journal of Financial Economics 95 : 85 ~ 106 [2010]
  • Information Asymmetry and Earnings Management: Some Evidence
  • Implied Cost of Equity Capital in Earnings-Based Val-uation Model: Evidence from Korea
    Sung Yoon Ahn Asia-Pacific Journal of Financial Studies 37 (4) : 599 ~ 626 [2008]
  • How Disclosure Quality Affects the Level of Information Asymmetry
    Brown, S. Review of Accounting Studies 12 : 443 ~ 477 [2007]
  • Expectations management and beatable targets, How do analysts react to public earnings guidance?
    Cotter, J. Contemporary Accounting Research 23 (3) : 593 ~ 624 [2006]
  • Efficiency and the Bear: Short Sales and Market Around the World
    Bris, A. Journal of Finance 62 : 1029 ~ 1079 [2007]
  • Earnings, Book Values, and Dividends in Equity Valuation
    Ohlson, J. A. Comtemporary Accounting Research (Spring) : 661 ~ 687 [1995]
  • Earnings Volatility and Voluntary Management Forecast Disclosure
    Waymire, G Journal of Accounting Research 23 : 268 ~ 295 [1985]
  • Earnings Management during Import Relief Investigations
    Jones, J. J. Journal of Accounting Research (Autumn) : 193 ~ 228 [1991]
  • Eanings Management
    Schipper, K Accounting Horizions 3 : 91 ~ 106 [1989]
  • Do stock prices fully reflect information in accruals and cash flows about future earnings?
    Sloan, R. The Accounting Review 71 (3) : 289 ~ 316 [1996]
  • Do Short Sellers Target Firms with Poor Earnings Quality?
    Desai, H. Evidence from Earnings Restatements. Review of Accounting Studies 11 (1) : 71 ~ 90 [2006]
  • Differential Price and Volme Reaction to Accounting Earnings Announcements
    Bamber, L. S. The Accounting Review 70 : 417 ~ 441 [1995]
  • Differences of Opinion, Short-Sales Constraints, and Market Crashes
    Hong, H. Review of Financial Studies 16 : 487 ~ 525 [2003]
  • Determinants of Informativeness of Analyst Research
    Frankel. R Journal of Accounting and Economics 41 : 29 ~ 54 [2006]
  • Detecting Earnings Management
    Dechow, P. The Accounting Review 70 (2) : 193 ~ 225 [1995]
  • Cross-sample Incomparability of R2s and Additional Evidence on Value Relevance Changes over Time
    Gu, Z. [2002]
  • Causality Tests of Short Sales on the New York Stock Exchange
    Bhattacharya, A. Journal of Financial Research 14 : 277 ~ 286 [1991]
  • Arbitrage, Short Sales, and Financial Innovation
    Franklin, A. Econometrica 59 : 1041 ~ 1068 [1991]
  • Analyst Following and Credit Ratings
    Cheng, M. Contemporary Accounting Research 25 : 1007 ~ 1043 [2008]
  • An Empirical Investigation of Short Interest
    Asquith, P. Harvard Business School [1995]
  • A Close Look at Short Selling on Nasdaq
    Angel, J. Financial Analysts Journal 59 : 66 ~ 74 [2003]