연구동향 분석

K-IFRS 적용 확정급여형 퇴직급여 회계정보의 가치관련성

노정희(Junghee No) 최종서 ( Jong Seo Choi ) 2015년

논문상세정보
인용/피인용
' K-IFRS 적용 확정급여형 퇴직급여 회계정보의 가치관련성' 의 주제별 논문영향력
논문영향력 선정 방법
논문영향력 요약
주제
  • definedbenefitplan
  • k-ifrs제1019호
  • pension accounting
  • value- relevance
  • 가치 관련성
  • 연금회계
  • 종업원급여
  • 확정급여형 퇴직급여
동일주제 총논문수 논문피인용 총횟수 주제별 논문영향력의 평균
341 0

0.0%

' K-IFRS 적용 확정급여형 퇴직급여 회계정보의 가치관련성' 의 참고문헌

  • 퇴직급여부채의 가치관련성에 관한 연구
    조석희 국제회계연구 (53) : 173 ~ 189 [2014]
  • 자본시장에서의 회계정보 유용성
    권수영 신영사 [2003]
  • 실현가능성, 회계정보의 보수성 및 이연법인세자산의 가치관련성
    김은주 산업경제연구 25 (1) : 171 ~ 194 [2012]
  • 기업회계기준서 제1019호 종업원급여, 의결 2014. 4. 25
    한국회계기준원 회계기준위원회 [2014]
  • 공시행태에 따른 회계이익의 가치관련성에 관한 연구
    오상희 산업경제연구 28 (5) : 2065 ~ 2086 [2015]
  • Value-relevance of Pension Transition Adjustments and other Comprehensive Income Components in the Adoption Year of SFAS No. 158
    Mitra, S. Review of Quantitative Finance and Accounting 33 : 279 ~ 301 [2009]
  • Uniformity versus Flexibility : Evidence from Pricing of the Pension Obligation
    Hann, R. N. Accounting Review 82 (1) : 107 ~ 137 [2007]
  • The valuation of reported pension measures for firm Sponsoring defined benefit plans
    Daley, L. A. Accounting Review 59 (2) : 177 ~ 198 [1984]
  • The Value Relevance of Financial Statement Recognition vs. Disclosure : Evidence from SFAS No. 106
    Davis-Friday, P. The Accounting Review 74 : 403 ~ 423 [1999]
  • The Relevance of the Value Relevance Literature for Accounting Standard Setting : Another view
    Barth, M. E. Journal of Accounting and Economics 31 : 77 ~ 104 [2001]
  • The Market Valuation Implications of Net Periodic Pension Cost Components
    Barth, M. E. Journal of Accounting and Economics 15 (1) : 27 ~ 62 [1992]
  • Scale Effects in Capital Markets-based Accounting Research
    Barth, M. E. Journal of Business Finance & Accounting 36 (3-4) : 253 ~ 288 [2009]
  • Relative Measurement Errors among Alternative Pension Asset and Liability Measures
    Barth, M. E. Accounting Review 66 (3) : 433 ~ 463 [1991]
  • Recognition v. Disclosure, Auditor Tolerance for Misstatement, and the Reliability of Stock-compensation and Lease Information
    Libby, R. Journal of Accounting Research 44 : 533 ~ 560 [2006]
  • Recognition and Disclosure Reliability : Evidence from SFAS No. 106
    Davis-Friday, P. Contemporary Accounting Research 21 : 399 ~ 429 [2004]
  • Pension Funding, Share Prices, and National Savings
    Feldstein, M. Journal of Finance 36 (4) : 801 ~ 824 [1981]
  • Pension Accounting and Research : A Review
    Glaum, M. Accounting and Business Research 39 (3) : 273 ~ 311 [2009]
  • Measurement of Financial Leverage in the Presence of Unfunded Pension Obligations
    Dhaliwal, D. S. Accounting Review 61 (4) : 651 ~ 661 [1986]
  • Limited attention, information disclosure, and financial reporting
    Hirshleifer D Teoh S.H Journal of Accounting and Economics 36 : 337 ~ 386 [2003]
  • K-IFRS 중급회계
    김정교 도서출판 청람 [2013]
  • K-IFRS 도입 이후 연결재무제표의 가치관련성
    공경태 경영학연구 43 (4) : 1113 ~ 1144 [2014]
  • K-IFRS 도입 이후 감가상각방법 변경기업의 가치관련성
    최종서 회계학연구 39 (6) : 267 ~ 302 [2014]
  • Investment and financing constraints : evidence from the funding of corporate pension plans
    Rauh, A. D. The Journal of Finance 61 (1) : 33 ~ 71 [2006]
  • International Financial Reporting Standards (IFRSs). 2014. IAS 19
    [2014]
  • IFRS 중급회계 하
    김영덕 도서출판 다임 [2013]
  • IFRS 조기도입기업과 도입준비기업의 종업원퇴직급여 사례
    강선민 회계저널 19 (2) : 117 ~ 147 [2010]
  • Footnotes aren’t Enough : the Impact of Pension Accounting on Stock Values
  • Financial aspects of the private pension system
    Oldfield, G. S. Money, Credit, and Banking 9 (1) : 48 ~ 54 [1977]
  • Fair-value Pension Accounting
    Hann, R. N. Journal of Accounting and Economics 44 (3) : 328 ~ 358 [2007]
  • Earnings, Book Value, and Dividends in Security Valuations
    Ohlson, J. Contemporary Accounting Research 11 : 661 ~ 687 [1995]
  • Does stock price reflect future service effects not included in the projected benefit obligation as defined in SFAS 87 and SFAS 32?
  • Does recognition versus disclosure affect value relevance? evidence from pension accounting
    Yu, K. Accounting Review 88 (3) : 1095 ~ 1127 [2013]
  • Did Pension Plan Accounting Contribute to a Stock Market Bubble?
    Coronado, J. L. Brookings Papers on Economic Activity 1 : 323 ~ 371 [2003]
  • Basic Econometrics
    Gujarati, D.N. McGraw-Hill [2009]
  • An Empirical Investigation of Pension Fund Property Rights
    Landsman, W. R. Accounting Review 61 (4) : 662 ~ 691 [1986]
  • A Structural Analysis of Pension Disclosures under SFAS 87 and Their Relation to Share Prices
    Barth, M. E. Financial Analysts Journal 49 (1) : 18 ~ 26 [1993]