연구동향 분석

투자효율성이 회계이익의 지속성과 가치관련성에 미치는 영향

이보미(Bo-Mi Lee) 백원선 ( Won Sun Paek ) 2015년

논문상세정보
인용/피인용
' 투자효율성이 회계이익의 지속성과 가치관련성에 미치는 영향' 의 주제별 논문영향력
논문영향력 선정 방법
논문영향력 요약
주제
  • earnings persistence
  • investment efficiency
  • over- investment
  • value relevance
  • 가치 관련성
  • 과잉투자
  • 이익지속성
  • 투자효율성
동일주제 총논문수 논문피인용 총횟수 주제별 논문영향력의 평균
815 0

0.0%

' 투자효율성이 회계이익의 지속성과 가치관련성에 미치는 영향' 의 참고문헌

  • 이익지속성이 순자산과 회계이익에 대한 주가배수에 미치는 영향
    백원선 최관 회계학연구 24 (4) : 61 ~ 81 [1999]
  • 이사회의 독립성 및 전문성과 투자효율성
    김현아 경영학연구 43 (4) : 1343 ~ 1378 [2014]
  • 외국인주주의 지분율이 기업의 투자효율성에 미치는 영향
    박진하 회계학연구 37 (3) : 277 ~ 307 [2012]
  • 시설투자, 투자효율성 및 기업성과
    최정호 세무와회계저널 15 (4) : 47 ~ 74 [2014]
  • 수익비용대응이 회계정보의 증분 가치관련성과 상대적 주가배수에 미치는 영향
    박성진 회계학연구 38 (1) : 173 ~ 208 [2013]
  • 산업전문가 감사인과 피감사기업의 투자의사결정
    최승욱 회계학연구 39 (1) : 185 ~ 216 [2014]
  • 대규모기업집단 소속기업의 투자효율성
    임상균 회계학연구 39 (3) : 91 ~ 134 [2014]
  • 기업의 과잉투자성향이 감사보수에 미치는 영향
    이명건 회계저널 22 (5) : 85 ~ 117 [2013]
  • 경영자의 과잉투자성향과 이익조정의 관련성
    최종서 회계학연구 35 (4) : 75 ~ 132 [2010]
  • Understanding earnings quality, A review of the proxies, their determinants and their consequences
    Dechow, P. Journal of Accounting and Economics 50 : 344 ~ 401 [2010]
  • The quality of accruals and earnings：The role of accrual estimation errors
    Dechow, P. The Accounting Review 77 : 35 ~ 59 [2002]
  • The persistence and pricing of earnings, accruals, and cash flows when firms have large book-tax differences
    Hanlon, M The Accounting Review 80 (1) : 137 ~ 166 [2005]
  • The information content of losses
    Hayn Hayn, C. Journal of Accounting and Economics 20 (2) : 125 ~ 153 [1995]
  • The cost of capital, corporation finance, and the theory of investment
    Modigliani, F. American Economic Review 48 : 261 ~ 297 [1958]
  • The accrual anomaly : International evidence
    Pincus, M. The Accounting Review 82 : 169 ~ 203 [2007]
  • The Relevance of the Value Relevance Literature for Financial Accounting Standard Setting, Another View
    Barth, M. Journal of Accounting and Economic 31 : 77 ~ 104 [2001]
  • Relative Valuation Roles of Equity Book Value and Net Income as a Function of Financial Health
    Barth, M. Journal of Accounting and Economics 25 : 1 ~ 34 [1998]
  • Managerial Empire Building and Firm Disclosure
    Hope, O. Journal of Accounting Research 46 (3) : 591 ~ 626 [2008]
  • How does Financial Reporting Quality Relate to Investment Efficiency
    Biddle, G. Journal of Accounting and Economics 48 : 112 ~ 131 [2009]
  • Have Financial Statements Lost their Relevance ?
    Francis, J. Journal of Accounting Research 37 : 319 ~ 352 [1999]
  • Financing constraints and corporate investment
    Fazzari, S. Brookings Papers on Economic Activity 1 : 141 ~ 206 [1988]
  • Estimating standard errors in finance panel data sets : comparing approaches
    Petersen, M. Review of Financial Studies 22 : 435 ~ 480 [2009]
  • Equity Valuation and Negative Earnings : The Role of Book Value of Equity
    Collins, D. The Accounting Review 74 : 29 ~ 61 [1999]
  • Earnings, Book Values and Dividends in Security Valuation
    Ohlson, J Contemporary Accounting Research 11 : 661 ~ 687 [1995]
  • Earnings Adaptation and Equity Value
    Burgstahler, D. The Accounting Review 72 : 187 ~ 215 [1997]
  • Does Earnings Management Affect Firms' Investment Decisions?
    McNichols McNichols, M. The Accounting Review 83 (6) : 1571 ~ 1603 [2008]
  • Do stock prices fully reflect information in accruals and cash flows about future earnings?
    Sloan, R. The Accounting Review 71 (3) : 289 ~ 315 [1996]
  • Cost of Equity and Earnings Attributes
    Francis, J. The Accounting Review 79 : 967 ~ 1010 [2004]
  • Correcting for cross-sectional and time-series dependence in accounting research
    Gow, I. The Accounting Review 85 : 483 ~ 512 [2010]
  • Corporate Social Responsibility Activities and Investment Efficiency
    양준선 회계저널 23 (3) : 33 ~ 60 [2014]
  • Conditional Conservatism and Firm Investment Efficiency
    Penalva, F. [2009]
  • Changes in the Value Relevance of Earnings and Book Values over the Past Forty Years
    Collins, D. Journal of Accounting and Economics 24 : 39 ~ 67 [1997]
  • Capital-market Imperfections and Investment
    Hubbard, R. Journal of Economic Literature 36 : 193 ~ 225 [1998]
  • Capital investments, and Stock Returns
    Titman, S. Journal of Financial and Quantitative Analysis 39 (4) : 677 ~ 700 [2004]
  • Agency Costs and Free Cash Flow, Corporate Finance, and Takeovers
    Jensen, M. American Economic Review 76 (2) : 323 ~ 339 [1986]
  • Accounting quality and firm-level capital investment
    Biddle, G. The Accounting Review 81 : 963 ~ 982 [2006]
  • Accounting conservatism, the qualityof earnings, and stock returns
    Penman Penman, S. The Accounting Review 77 (2) : 237 ~ 264 [2002]
  • Accounting conservatism, earnings persistence, and pricing multiples on earnings
    Chen, L. Accounting Horizons 28 (2) : 233 ~ 260 [2013]
  • A General Equilibrium Approach to Monetary Theory
    Tobin, J. Journal of Money, Credit and Banking 1 (1) : 15 ~ 29 [1969]