연구동향 분석

경영효율성이 이익의 질에 미치는 영향

원자연(Jayoun Won) 유상열(Sang-Lyul Ryu) 2015년

논문상세정보
인용/피인용
' 경영효율성이 이익의 질에 미치는 영향' 의 주제별 논문영향력
논문영향력 선정 방법
논문영향력 요약
주제
  • accruals quality
  • data envelopment analysis(dea)
  • earnings persistence
  • earnings quality
  • operational efficiency
  • 경영효율성
  • 발생액의 질
  • 이익의 질
  • 이익지속성
  • 자료포락분석(dea)
동일주제 총논문수 논문피인용 총횟수 주제별 논문영향력의 평균
672 2

0.0%

' 경영효율성이 이익의 질에 미치는 영향' 의 참고문헌

  • 현금전환가능성에 따른 발생액의 질과 시장이상현상
    최관 회계학연구 32 (3) : 1 ~ 26 [2007]
  • 지주회사의 지배구조와 이익의 질
    최수미 회계저널 18 (4) : 207 ~ 239 [2009]
  • 자기자본이익률 구성요소와 미래수익성 및 가치관련성
    백원선 경영학연구 33 (5) : 1329 ~ 1354 [2004]
  • 유동발생의 예측오차와 감사인 유형에 따른 재량적 발생의 정보성 차이
    나종길 회계학연구 29 (1) : 117 ~ 142 [2004]
  • 원가효율성의 가치관련성에 관한 연구
    김재준 오웅락 전규안 회계학연구 29 (3) : 167 ~ 198 [2004]
  • 예비타당성조사 수행을위한 일반지침 수정 · 보완 연구
  • 비상장기업에서 실제 이익조정이 타인자본비용과 미래경영성과에 미치는 영향
    남혜정 박종일 전규안 경영학연구 40 (5) : 1375 ~ 1413 [2011]
  • 부분효율성 정보를 이용한 DEA 모형의 투입･산출 요소 선정에 관한연구
    민재형 한국경영과학회지 23 : 75 ~ 90 [1988]
  • 기업의 재무건전성과 이익조정의 관련성: 회계이익-과세소득 차이를 활용하여
    이균봉 산업경제연구 25 (3) : 2339 ~ 2362 [2012]
  • 국내 상장 제약회사의 경영효율성 측정에 관한 연구 : DEA모형의 동태적 적용
    김우봉 김우식 경영학연구 31 (6) : 12 ~ 1762 [2002]
  • 박사
    경영효율성이 이익의 질 및 기업가치에 미치는 영향
    원자연 단국대학교 대학원 [2014]
  • 감사품질의 대용치와 발생액의 질의 상관관계
    고재민 회계학연구 34 (2) : 1 ~ 43 [2009]
  • 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 Use of DuPont Analysis by Market Participants
    Soliman, M. T. The Accounting Review 83 : 823 ~ 853 [2008]
  • The Relationship between Stock Market Returns and Technical Efficiency Innovations : Evidence from the US Airline Industry
    Alam, I. M. S. Journal of Productivity Analysis 9 : 35 ~ 51 [1998]
  • The Measurement of Productive Efficiency
    Farrell, M. J. Journal of the Royal Statistical Society 120 : 253 ~ 281 [1957]
  • The Market Pricing of Accruals Quality
    Francis, J. Journal of Accounting and Economics 39 : 295 ~ 327 [2005]
  • Some Models for Estimating Technical and Scale Inefficiencies in Data Envelopment Analysis
    Banker, R. D. Management Science 30 : 1078 ~ 1092 [1984]
  • Restoring Trust after Fraud:Does Corporate Governance Matter?
    Farber, D. The Accounting Review 80 : 539 ~ 561 [2005]
  • Ratio Analysis and Equity Valuation：From Research to Practice
    Nissim, D. Review of Accounting Studies 6 : 109 ~ 154 [2001]
  • Profitability and Efficiency in the U. S. Life Insurance Industry
    Greene, W. H. Journal of Productivity Analysis 21 : 229 ~ 247 [2004]
  • Pitfalls and Protocols in DEA
    Dyson, R. G. European Journal of Operational Research : 245 ~ 259 [2001]
  • Measuring the Efficiency of Decision Making Units"
    Charnes A. European Journal of Operational Research 2 : 429 ~ 444 [1978]
  • Measuring Efficiency by a Fuzzy Statistical Approach
    Sengupta. J. K. Fuzzy Sets and Systems 26 : 73 ~ 80 [1992]
  • Managerial ability and earnings quality
    Demerjian, P. R. The Accounting Review 88 : 463 ~ 498 [2013]
  • Managerial Competition, Information Costs, and Corporate Governance : The Use of Accounting Performance Measures in Proxy Contests
    DeAngelo, L. Journal of Accounting and Economics 10 : 3 ~ 36 [1988]
  • Heteroskedasticity and Autocorrelation Consistent Covariance Matrix Estimation
    Andrews, D. W. K. Econometrica 59 : 17 ~ 858 [1991]
  • Formulation and Estimation of Stochastic Frontier Production Function Methods
    Aigner, D. Journal of Econometrics 6 : 21 ~ 37 [1977]
  • Firms’Operational Efficiency, Future Earnings, and Stock Prices
    Bok Baik Joon Chae Sunhwa Choi Korean Accounting Association Summer International Conference [2008]
  • Financial Statement Analysis and the Prediction of Stock Returns
    Ou, J. A. Journal of Accounting and Economics 11 : 295 ~ 329 [1989]
  • Financial Reporting and Analysis
    Revsine, L. Prentice Hall [1999]
  • Executive Incentives and the Horizon Problem : And Empirical Investigation
    Dechow, P. Journal of Accounting and Economics 14 : 51 ~ 89 [1991]
  • Estimation of a Production Frontier Model with Application to the Pastoral Zone of Easter Australia
    Battese, G. Australian Journal of Agricultural Economics 21 : 167 ~ 179 [1977]
  • Estimation of Returns to Scale Using Data Envelopment Analysis
    Banker, R. D. European Journal of Operational Research 62 : 74 ~ 84 [1992]
  • Estimating Standard Errors in Finance Panel Data Sets : Comparing Approaches
    Petersen, M. A. Review of financial studies 22 (1) : 435 ~ 480 [2009]
  • Efficiency Estimation from Cobb-Douglas Production Functions with Composed Error
    Meeusen, W. International Economic Review 18 : 435 ~ 444 [1977]
  • Econometric Computing with HC and HAC Covariance Matrix Estimators
    Zeileis, A. Journal of Statistical Software 11 : 1 ~ 17 [2004]
  • Econometric Analysis, 2nd Edition
    Greene, W. H. Macmillan Publishing Company [1993]
  • Earnings managementduring importreliefinvestigations
    Jones Jones, J. Jones, J. J. Journal of Accounting Research 29 : 193 ~ 228 [1991]
  • Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings
    Sloan, R The Accounting Review 71 : 289 ~ 315 [1996]
  • Discussion of : The Quality of Accruals and Earnings : The Role of Accrual Estimation Errors
    McNichols, M. The Accounting Review 77 : 61 ~ 69 [2002]
  • Deterministic Parametric and Nonparametric Estimation of Efficiency in Service Production : A Comparison
    Bjurek, H. Journal of Econometrics 46 : 213 ~ 227 [1990]
  • Determinants of Operating Efficiency in Korean Construction Firms : Panel Data Analysis
    Won, J. Information(Japan) 18 : 1885 ~ 1892 [2015]
  • Data Envelopment Analysis: A Comprehensive Text with Models, Applications, References and DEA-Solver Software. 2nd Ed
    Cooper W. W. Springer [2007]
  • DEA를 이용한 IMF 체제하의 우리나라 우량 상장 건설업체의 경영 효율성 평가와 관리적 시사점
    오동일 회계학연구 26 (4) : 27 ~ 58 [2001]
  • DEA 및 DEA윈도우분석을 이용한 대규모 종합병원의시대별 경영효율성 변화분석
    김윤태 박경삼 정홍식 경영학연구 34 (1) : 267 ~ 287 [2005]
  • DEA of Financial Statements Data : The U. S. Computer Industry
    Thore, S. Journal of Productivity Analysis 5 : 229 ~ 248 [1994]
  • Competitive Strategy Techniques for Analyzing Industries and Competitors
    Porter, M. E. FreePress [1980]
  • Changes in Operational Efficiency and Firm Performance : A Frontier Approach
    Baik, B. Contemporary Accounting Research 30 : 996 ~ 1026 [2013]
  • Auditor changes and discretionary accruals
    DeFond, M. Journal of Accounting and Economics 25 : 35 ~ 67 [1998]
  • Analysis of Production as an Efficient Combination of Activities, Cowles Commission for Research in Economics
    Koopmans, T. Monograph 13 : 33 ~ 98 [1951]
  • A Study of TechnicalEfficiencies of CPA Firms in Taiwan
    Cheng T. Weng Review of Pacific Basin Financial Markets and Policies 3 (1) : 27 ~ 44 [2000]
  • A Heteroskedasticity-Consistent Civariance Matrix Estimator and a Direct Test for Heteroskedasticity
    White, H. Econometrica 48 : 817 ~ 838 [1980]