상장기업과 비상장기업의 이익조정에 관한 연구

' 상장기업과 비상장기업의 이익조정에 관한 연구' 의 주제별 논문영향력
논문영향력 선정 방법
논문영향력 요약
주제
  • 경영관리
  • discretionary accruals
  • earnings management
  • incomesmoothing
  • listed companies
  • lossavoidance
  • unlisted companies
  • 비상장기업
  • 상장기업
  • 이익유연화
  • 이익조정
  • 재량적 발생액
  • 적자 회피
동일주제 총논문수 논문피인용 총횟수 주제별 논문영향력의 평균
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' 상장기업과 비상장기업의 이익조정에 관한 연구' 의 참고문헌

  • 소폭손실 및 소폭이익과 이익조정: 비상장기업을 이용한 분석
    김정옥 회계저널 17 (1) : 161 ~ 193 [2008]
  • 비상장기업의 적자회피 및 이익감소회피를 위한 이익조정 활동
    박종일 회계ㆍ세무와 감사 연구 55 (2) : 409 ~ 450 [2013]
  • 비상장 중소기업의 발생액 및 실물활동을 통한 이익조정실태
    최종서 회계저널 19 (1) : 37 ~ 76 [2010]
  • 비상장 중소규모기업의 이익조정에 관한 연구
    박성배 회계정보연구 24 (3) : 1 ~ 29 [2006]
  • 부정적인 어닝 서프라이즈를 회피하기 위한 이익조정
    박종일 회계정보연구 28 (1) : 135 ~ 174 [2010]
  • 법정 외부감사에서 배제된 소규모 비상장기업의 이익조정
    장금주 회계저널 23 (5) : 237 ~ 277 [2014]
  • 기업의 재무특성요인과 회계선택요인에 관한 연구
    박항준 산업경제연구 18 (1) : 525 ~ 552 [2005]
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    Dechow, P. Review of Accounting Studies 8 : 355 ~ 384 [2003]
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    Bushman, R. Journal of Accounting Research 42 : 207 ~ 252 [2004]
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    Burgstahler, D. The Accounting Review : 983 ~ 1016 [2006]
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    Beatty, A. Review of Accounting Studies 4 : 299 ~ 326 [1998]
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    Becker, C. Contemporary Accounting Research 15 : 1 ~ 24 [1998]
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    Ball, R. Journal of Accounting and Economics 29 : 1 ~ 51 [2000]
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    Kothari, S. Journal of Accounting and Economics 39 : 163 ~ 197 [2005]
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    Ball, R. Brookings Institution Press [2001]
  • Exploring the Term of the Auditor Client Relationship and the Quality of Earnings A Case for Mandatory Auditor Rotation
    Myers, J. The Accounting Review 78 (3) : 779 ~ 800 [2003]
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    Fischer, P. Journal of Accounting Research 42 : 843 ~ 870 [2004]
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    Ball, R. Journal of Accounting and Economics 39 : 83 ~ 128 [2005]
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    Jones Jones, J. Jones, J. J. Journal of Accounting Research 29 (Autumn) : 193 ~ 228 [1991]
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    Durtschi Durtschi, C. P.Easton Journal of Accounting Research 43 : 557 ~ 592 [2005]
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    Burgstahler, D. Journal of Accounting and Economics 24 : 99 ~ 126 [1997]
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    Teoh, S. H. Journal of Finance 53 : 1935 ~ 1974 [1998]
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    Myers, J. N. Journal of Accounting, Auditing, and Finance 22 : 249 ~ 284 [2007]
  • Earnings Management to Exceed Thresholds
    Degeorge, F. Journal of Business 72 : 1 ~ 33 [1999]
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    Beatty Beatty, A. K.Petroni The Accounting Review 77 : 547 ~ 570 [2002]
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    Teoh, S. H. Journal of Financial Economics 50 : 63 ~ 99 [1998]
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    Leuz, C. Journal of Financial Economics 69 : 505 ~ 527 [2003]
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    Phillips, J. The Accounting Review 78 : 491 ~ 521 [2003]
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    Ashbaugh, H. The Accounting Review 78 : 611 ~ 639 [2003]
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    Bartov, E. Journal of Accounting and Economics 30 : 421 ~ 452 [2000]
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    Bowen, R. Journal of Accounting and Economics : 151 ~ 179 [1981]
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    Dechow, P. The Accounting Review 70 : 193 ~ 225 [1995]
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    Duke, J. Journal of Accounting and Economics : 45 ~ 63 [1990]
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    Beaver, W. Review of Accounting Studies 12 (4) : 525 ~ 556 [2007]
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    Gaver, J. Journal of Accounting and Economics 19 : 3 ~ 28 [1995]
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    Press, E. Journal of Accounting and Economics : 65 ~ 95 [1990]
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    Dechow, P. M. Journal of Accounting and Economics 18 : 3 ~ 42 [1994]
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    Healy, P. Accounting Horizons 13 : 365 ~ 383 [1999]
  • 0을 전후로 한 이익의 비연속적 분포가 적자회피 이익조정의 결과인가?
    박종찬 회계저널 17 (3) : 255 ~ 285 [2008]