연구동향 분석

XBRL 도입과 회계투명성

양동훈(Dong Hoon Yang) 최준혁(Jun-Hyeok Choi) 김령(Ryung Kim) 2015년

논문상세정보
인용/피인용
' XBRL 도입과 회계투명성' 의 주제별 논문영향력
논문영향력 선정 방법
논문영향력 요약
주제
  • 경영관리
  • accounting transparency
  • information asymmetry
  • xbrl
  • 정보비대칭
  • 회계투명성
동일주제 총논문수 논문피인용 총횟수 주제별 논문영향력의 평균
10,001 0

0.0%

' XBRL 도입과 회계투명성' 의 참고문헌

  • 회계투명성 제고－IFRS와 XBRL의 도입－
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    장석오 회계정보연구 25 (1) : 221 ~ 245 [2007]
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    이성욱 산업경영시스템학회지 34 (2) : 35 ~ 48 [2011]
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    고윤성 회계저널 21 (2) : 89 ~ 118 [2012]
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    Tan, C. Paper presented at the International Conference at The University of Kansas [2009]
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    Dechow Dechow, P. M. Richardson S.A Tuna I Review of Accounting Studies 8 : 355 ~ 384 [2003]
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    Bai, Z. The Japanese Accounting Review [2014]
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    Geiger, M. A. Academy of Accounting and Financial Studies Journal 18 (4) : 66 ~ [2014]
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    Apostolou, A. K. Int J Discl Gov 6 (3) : 262 ~ 272 [2009]
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    Roychowdhury, S. Journal of Accounting and Economics 42 (3) : 335 ~ 370 [2006]
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  • Does it add up? Early evidence on the data quality of XBRL filings to the SEC
    Debreceny, R. Journal of Accounting and Public Policy 29 (3) : 296 ~ 306 [2010]
  • Does XBRL adoption reduce information asymmetry?
    Yoon, H. Journal of Business Research 64 (2) : 157 ~ 163 [2011]
  • Does XBRL Benefit Financial Statement Auditing?
    Shan, Y. G. Journal of Computer Information Systems [2014]
  • Does Search‐Facilitating Technology Improve the Transparency of Financial Reporting?
    Hodge, F. D. The Accounting Review 79 (3) : 687 ~ 703 [2004]
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    Premuroso, R. F. International Journal of Accounting Information Systems 9 (1) : 1 ~ 20 [2008]
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    Efendi, J. Journal of Business Research 67 (6) : 1099 ~ 1105 [2014]
  • Determinants of Voluntary Adoption of XBRL and Earnings Quality
    ( Chae Won Ra ) ( Ho Young Lee ) ( Yun Sung Koh ) 한국회계학회 학술연구발표회논문집 2010 (4) : 1 ~ 41 [2010]
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