연구동향 분석

경영자의 과신성향이 재무보고 방식에 미치는 영향: 보수주의를 중심으로

유혜영(제1저자) ( Hae Young Ryu ) 김새로나(교신저자) ( Sae-ro-na Kim ) 2015년

논문상세정보
인용/피인용
' 경영자의 과신성향이 재무보고 방식에 미치는 영향: 보수주의를 중심으로' 의 주제별 논문영향력
논문영향력 선정 방법
논문영향력 요약
주제
  • accounting policy
  • conservatism
  • managerialoverconfidence
  • 경영자 과신성향
  • 보수주의
  • 재무보고 방식
동일주제 총논문수 논문피인용 총횟수 주제별 논문영향력의 평균
321 9

0.0%

' 경영자의 과신성향이 재무보고 방식에 미치는 영향: 보수주의를 중심으로' 의 참고문헌

  • 회계정보 유용성
    권수영 신영사 [2010]
  • 정보비대칭성에 따른 보수주의의 차별적 인식
    문상혁 회계학연구 31 (3) : 215 ~ 242 [2006]
  • 이익의 구성요소별 보수주의회계 효과의 측정에 관한 연구
    이승태 회계정보연구 23 (1) : 95 ~ 115 [2005]
  • 외환위기와 보수적 회계처리
    전성일 최관 회계학연구 30 (3) : 215 ~ 242 [2005]
  • 보수주의, 이익지속성 및 가치평가
    백원선 벤처캐피탈협회 이수로 회계학연구 29 (1) : 1 ~ 28 [2004]
  • 대리인비용과 보수주의 관련성
    김새로나 양동훈 조광희 회계학연구 36 (3) : 65 ~ 102 [2010]
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    최현돌 회계학연구 31 (4) : 145 ~ 174 [2006]
  • 경영자 지분과 이사회 특성이 회계정보의 보수성에 미치는 효과
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  • Measuring Reporting Conservatism
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    Ahmed, A. S. Journal of Accounting Research 51 (1) : 1 ~ 30 [2013]
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    Heaton, J Financial Management 31 : 33 ~ 45 [2002]
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    Schrand, C. M. Journal of Accounting and Economics 53 : 311 ~ 329 [2012]
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    Gow, I. The Accounting Review 85 (2) : 483 ~ 512 [2010]
  • Corporate Governance and Accounting Conservatism : Evidence from Board and Audit Committee Characteristics
    김정옥 회계학연구 32 (2) : 89 ~ 115 [2007]
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    Watts, R. L Accounting Horizon 17 (3) : 287 ~ 301 [2003]
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    Watts, R. L Accounting Horizons 17 (3) : 207 ~ 221 [2003]
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    김병호 Asia-Pacific Journal of Financial Studies 37 (5) : 841 ~ 876 [2008]
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    Westphal Westphal, J. D Academy of Management Journal 42 (1) : 7 ~ 24 [1999]
  • CEO overconfidence, CEO dominance and corporate acquisitions
    Brown, R. Journal of Economics and Business 59 (5) : 358 ~ 379 [2007]
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    Hribar, P. [2013]
  • CEO overconfidence and corporate investment
    Malmendier, U. Journal of Finance 60 (2) : 661 ~ 700 [2005]
  • CEO optimism and forced turnover
    Cambell, T. C. Journal of Financial Economics 101 : 695 ~ 712 [2011]
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    Hayward, M. L. A. Strategic Management Journal 25 (7) : 637 ~ 653 [2004]
  • Auditor rotation and conservatism
    Han, J. Korean International Accounting Review 27 : 141 ~ 162 [2009]
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    Klein, A. Journal of Accounting and Economics 33 : 375 ~ 400 [2002]
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  • Are overconfident CEOs better innovators?
    Hirshleifer, D. The Journal of Finance 67 (4) : 1457 ~ 1498 [2012]
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    Ahmed A. Ahmed, A. S. Journal of Accounting and Economics 43 : 411 ~ 437 [2007]
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