연구동향 분석

비재무 정보의 유용성

허봉구(Bong Koo Heo) 이장건(Jang Gun Lee) 서승철 ( Seung Cheol Seo ) 2015년

논문상세정보
인용/피인용
' 비재무 정보의 유용성' 의 주제별 논문영향력
논문영향력 선정 방법
논문영향력 요약
주제
  • 경영관리
  • audit review
  • earnings management
  • employees
  • nonfinancial measures
  • 감리지적
  • 비재무 정보
  • 이익조정
  • 종업원수
동일주제 총논문수 논문피인용 총횟수 주제별 논문영향력의 평균
10,128 0

0.0%

' 비재무 정보의 유용성' 의 참고문헌

  • 회계실패사례분석 및 회계실패방지를 위한 개선방안: 경영환경, 회계환경, 간사환경 및 감리환경을 중심으로
    노준화 회계저널 13 (2) : 155 ~ 180 [2004]
  • 회계부정기업의 특성에 관한 연구: 감리지적기업을 중심으로
    최관 회계학연구 28 (2) : 211 ~ 243 [2003]
  • 피감사회사 특성과 감사인 특성을 이용한감리지적 예측
    박종성 회계학연구 24 (1) : 1 ~ 32 [1999]
  • 적자보고를 회피하기 위한 이익조정
    송인만 회계저널 13 (2) : 29 ~ 52 [2004]
  • 재량적 발생액을 이용한 횡단면적 분포도상의 적자회피 이익조정에 대한 재조명
    이은철 회계학연구 32 (2) : 61 ~ 87 [2007]
  • 이익조정과이익조작연구의검토
    최관 [2003]
  • 이익조정과 법인세최소화 동기
    백원선 회계학연구 24 (1) : 115 ~ 140 [1999]
  • 이익조작지수를 이용한 회계부정 적발
    고종권 회계ㆍ세무와 감사 연구 43 (43) : 219 ~ 243 [2006]
  • 이연법인세 정보를 이용한 이익조정의 탐지
    최종서 회계학연구 30 : 93 ~ 132 [2005]
  • 영업현금흐름에 따른 이익관리 현상에 대한 연구
    윤순석 회계학연구 23 (1) : 107 ~ 128 [1998]
  • 실제 이익조정이 장기 경영성과에 미치는 영향
    김지홍 회계학연구 34 (4) : 31 ~ 70 [2009]
  • 순이익 수치의 비정상 분포를 통한 이익관리의 고찰
    김문태 회계학연구 32 (1) : 33 ~ 58 [2007]
  • 소폭손실 및 소폭이익과 이익조정: 비상장기업을 이용한 분석
    김정옥 회계저널 17 (1) : 161 ~ 193 [2008]
  • 분식회계기업의 적발
    김문철 회계저널 16 (3) : 1 ~ 34 [2007]
  • 부실기업의 이익조정과 주식시장의 반응
    나종길 회계학연구 25 (4) : 55 ~ 88 [2000]
  • 발생액의 세무적 분해를 통한 이익관리수단에 관한 연구
    서승철 회계학연구 36 (4) : 249 ~ 262 [2011]
  • 내부자거래와 이익조정
    김문철 회계학연구 35 (4) : 1 ~ 37 [2010]
  • 기업지배구조와 이익조정: 최대주주 지분율을 중심으로
    박종일 회계학연구 28 (2) : 135 ~ 172 [2003]
  • 감사품질과 신규상장기업의 이익조정
    최정호 회계학연구 31 (4) : 113 ~ 144 [2006]
  • 감사시간가 감사보수가 이익조정에 미치는 영향
    권수영 회계학연구 31 (4) : 175 ~ 202 [2006]
  • 감리지적기업의 이익조작에 관한 실증적 연구
    최관 회계학연구 23 (2) : 133 ~ 161 [1998]
  • 감리지적기업의 감리전후 이익조정과 시장반응에 관한 연구
    김성환 회계ㆍ세무와 감사 연구 46 (46) : 309 ~ 339 [2007]
  • 감리지적기업과 회계이익과 세무이익의 차이 및 실제이익조정
    김영철 세무학연구 29 (4) : 191 ~ 224 [2012]
  • 감리 지적의 현황과 정보효과
    손성규 회계학연구 23 (2) : 107 ~ 131 [1998]
  • Why Are Earnings Kinky? An Examination of the Earnings Management Explanation
    Dechow, P. M. Review of Accounting Studies 8 (2-3) : 355 ~ 384 [2003]
  • What Insiders Know about Future Earnings and How They Use It : Evidence from Insider Trades
    Ke, B. Journal of Accounting and Economics 35 (3) : 315 ~ 346 [2003]
  • Value-relevance of Nonfinancial Information : The Wireless Communications Industry
    Amir, E. Journal of Accounting and Economics 22 : 3 ~ 30 [1996]
  • Value Relevance of Human Capital Information
    Gamerschlag, R. Journal of Intellectual Capital 14 (2) : 325 ~ 345 [2013]
  • Using NonFinancial Measures to Assess Fraud Risk
    Brazel, J. F. Journal of Accounting Research 47 : 1135 ~ 1166 [2009]
  • Unusual Patterns in Reported Earnings
    Thomas, J. K. The Accounting Review 64 (3) : 773 ~ 787 [1989]
  • The quality of accruals and earnings: The role of accrual estimation errors
    Dechow, P. M. The Accounting Review 77 (4) : 35 ~ 59 [2002]
  • The Relation between Earnings and Cash Flows
    Dechow, P. M. Journal of Accounting and Economics 25 : 133 ~ 168 [1998]
  • The Pricing of Audit Services:Theory and Evidence
    Simunic, D. A. Journal of Accounting Research 18 (1) : 161 ~ 190 [1980]
  • The Information Content of Nonfinancial Measures in the Airline Industry
    Liedtka, S. Journal of Business Finance and Accounting 29 : 1105 ~ 1121 [2002]
  • The Information Content of Losses
    Hayn, C. Journal of Accounting and Economics 20 (2) : 125 ~ 153 [1995]
  • The Financial and Market Effects of the SEC's Accounting and Auditing Enforcement Releases
    Feroz, E. Journal of Accounting Research 29 (3) : 107 ~ 142 [1991]
  • The Effect of Audit Quality on Earnings Management
    Becker, C. L. Contemporary Accounting Research 15 : 1 ~ 24 [1998]
  • The Economic Implications of Corporate Financial Reporting
    Graham, J. R. Journal of Accounting and Economics 40 : 3 ~ 73 [2005]
  • The Detection of Earnings Manipulation
    Beneish, M. D. Financial Analysts Journal 55 : 24 ~ 36 [1999]
  • The Balanced Scorecard
    Kaplan, R. Harvard Business School Press [1996]
  • The 21st Century Public Company Audit: Conceptual Elements of KPMG's Global Audit Methodology
    Bell, T. B. KPMG [2006]
  • Smoothing Income in Anticipation of Future Earnings
    DeFond, M. L. Journal of Accounting and Economics 23 : 115 ~ 139 [1997]
  • Restoring Trust after Fraud:Does Corporate Governance Matter?
    Farber, D. The Accounting Review 80 : 539 ~ 561 [2005]
  • Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods
    Cohen, D. A. The Accounting Review 83 (3) : 757 ~ 787 [2008]
  • Predicting material accounting misstatements
    Dechow, P. Contemporary Accounting Research 28 : 17 ~ 82 [2011]
  • Positive Accounting Theory
    Watts R. L. Prentice-Hall [1986]
  • Performance Matched Discretionary Accrual Measures
    Kothari, S. P. Journal of Accounting and Economics 39 : 163 ~ 197 [2005]
  • Overreaction and Insider Trading : Evidence from Growth and Value Portfolios
    Rozeff, M. S. Journal of Finance 53 (2) : 701 ~ 716 [1998]
  • Observations on Auditors’ Implementation of PCAOB Standards Relating to Auditors’ Responsibilities with Respect to Fraud
  • Litigation Risk and Auditor Resignations
    Krishnan, J. The Accounting Review 72 (5) : 539 ~ 560 [1997]
  • Is ‘Benchmark Beating’ by Australian Firms Evidence of Earnings Management?
    Coulton, J. Accounting and Finance 45 (4) : 553 ~ 576 [2005]
  • Human Capital Disclosure : a Determinant of firm Growth and Financial Performance. Empirical Evidence from European Listed Companies
    Bianchi M. S. European Journal of Management 14 (2) : 153 ~ 175 [2014]
  • Equity incentives and earnings management
    Cheng, Q. The Accounting Review 80 : 441 ~ 476 [2005]
  • Earnings management to avoid earnings decreases and losses
    Burgstahler, D. Journal of Accounting and Economics 24 : 99 ~ 126 [1997]
  • Earnings management and accounting income aggregation
    Jacob, J. Journal of Accounting and Economics 43 (2) : 369 ~ 390 [2007]
  • Earnings Surprises, Growth Expectations and Stock Returns or don’t Let an Earnings Torpedo Sink Your Portfolio
    Skinner, D. J. Review of Accounting Studies 7 : 289 ~ 312 [2002]
  • Earnings Management? The Shapes of the Frequency Distributions of Earnings Metrics Are Not Evidence Ipso Facto
    Durtschi, C. Journal of Accounting Research 43 (4) : 557 ~ 592 [2005]
  • Earnings Management? Erroneous Inferences Based on Earnings Frequency Distributions
    Durtschi, C. Journal of Accounting Research 47 (5) : 1249 ~ 1281 [2009]
  • Earnings Management through Real Activities Manipulation
    Roychowdhury, S. Journal of Accounting and Economics 42 : 335 ~ 370 [2006]
  • Earnings Management and Corporate Governance : the Role of the Board and the Audit Committee
    Xie, B. Journal of Corporate Finance 9 (3) : 295 ~ 316 [2003]
  • Earnings Management : New Evidence Based on Deferred Tax Expense
    Phillips, J. The Accounting Review 78 (2) : 491 ~ 521 [2003]
  • Do non－audit services compromise auditor independence? Further evidence
    Ashbaugh, H. The Accounting Review 78 : 611 ~ 639 [2003]
  • Do companies successfully engage in opinion-shopping?. Evidence from the UK
    Lennox, C. Journal of Accounting and Economics 29 : 321 ~ 337 [2000]
  • Detecting GAAP Violation : Implications for Assessing Earnings Management among Firms with Extreme Financial Performance
    Beneish, M. D. Journal of Accounting and Public Policy 16 : 271 ~ 309 [1997]
  • Detecting Earnings Management
    Dechow, P. The Accounting Review 70 : 193 ~ 225 [1995]
  • Debt-covenant violations and managers’ accounting responses
    Sweeney, A. P. Journal of Accounting and Economics 17 (3) : 281 ~ 308 [1994]
  • Debt covenant violation and manipulation of accruals
    DeFond, M. L. Journal of Accounting and Economics 17 : 145 ~ 176 [1994]
  • Benford 법칙을 통한 이익조정의 탐지에 관한 연구
    이장건 회계저널 22 (4) : 1 ~ 49 [2013]
  • Auditor Changes and Discretionary Accruals
    DeFond, M. L. Journal of Accounting and Economics 25 : 35 ~ 67 [1998]
  • Are non-financial measures leading indicators of financial performance? An analysis of customer satisfaction
    Ittner, C. Journal of Accounting Research 36 : 1 ~ 35 [1998]
  • Anomalies in Income Numbers : Evidence of Goal Oriented Behavior
    Carslaw, C. The Accounting Review 63 : 321 ~ 327 [1988]
  • An Empirical examination of debt covenant restrictions and accounting-related debt proxies
    Duke, J. C. Journal of Accounting and Economics 12 (1-3) : 45 ~ 63 [1990]
  • Accounting choice in troubled companies
    DeAngelo, H. Journal of Accounting and Economics 17 : 113 ~ 143 [1994]
  • A Review of the Earnings Management Literature and Its Implications for Standard Setting
    Healy, P. M. Accounting Horizons 13 (4) : 365 ~ 383 [1999]
  • 0을 전후로 한 이익의 비연속적 분포가 적자회피 이익조정의 결과인가?
    박종찬 회계저널 17 (3) : 255 ~ 285 [2008]