연구동향 분석

“실제이익조정 및 발생액에 기초한 이익조정과 사후적 자본비용 -유가증권상장과 코스닥상장기업의 실증적 증거”

박종일 남혜정 2011년

논문상세정보
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' “실제이익조정 및 발생액에 기초한 이익조정과 사후적 자본비용 -유가증권상장과 코스닥상장기업의 실증적 증거”' 의 참고문헌

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    김지홍 회계저널 17 4 31-63 [2008]
  • 실제이익관리가 자기자본비용에 미치는 영향
    김정교 - [2010]
  • 실제 이익조정이 장기 경영성과에 미치는 영향
    김지홍 회계학연구 34 4 31-70 [2009]
  • 실제 영업활동을 통한 이익조정과 시장반응
    김진배 경영학연구 38 5 1185-1211 [2009]
  • 산업별 실제 이익조정 수단과 미래 경영성과의 관련성에 관한 연구
    이화득 세무와회계저널 11 3 69-94 [2010]
  • 비상장 중소기업의 발생액 및 실물활동을 통한 이익조정실태
    최종서 회계저널 19 1 37-76 [2010]
  • 보수주의와 회계이익-세무이익의 차이 및 내재자본비용과의 관계에 대한 연구
    김우영 회계학연구 34 1 27-65 [2009]
  • 기업지배구조와 이익조정: 최대주주 지분율을 중심으로
    박종일 회계학연구 28 2 135-172 [2003]
  • 감사품질과 자본비용
    박종일 세무와회계저널 12 1 153-189 [2011]
  • 감사보수가 재무제표 보수성과 자본비용에 미치는 영향
    김확열 재무와 회계정보저널 10 1 81-111 [2010]
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    윤순석 경영학연구 29 1 57-85 [2001]
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    Fortin, S Contemporary Accounting Research 24 3 859-896 [2007]
  • The rewards to meeting or beating earnings expectations
    Bartov, E. Journal of Accounting Research 33 173-204 [2002]
  • The relation between earnings management using real activities manipulation and future performance: Evidence from meeting earnings benchmark
    Gunny,K Contemporary Accounting Research 27 2 855-888 [2010]
  • The persistence and pricing of the cash component of earnings
    Dechow, P. M. Journal of Accounting Research 46 537-566 [2008]
  • The market reward to achieving analyst earnings expectations: Does expectations or earnings management matter
  • The market pricing of accruals quality
    Francis, J. Journal of Accounting and Economics 39 2 295-327 [2005]
  • The importance of reporting incentives:Earnings management in European private and public firms
    Burgstahler, D. C. The Accounting Review 81 5 983-1016 [2006]
  • The economic implications of corporate financial reporting
    Graham, J. R. Journal of Accounting and Economics 40 3-73 [2005]
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  • The Relation between Earnings and Cash Flows
    Dechow, P. Journal of Accounting and Economics 25 133-168 [1998]
  • Stock price reaction to evidence of earnings management: implications for supplementary financial disclosure
    Baber, W. R. Review of Accounting Studies 11 5-19 [2006]
  • Real versus accrual-based earnings management and implied cost of equity capital
    Kim, J. B. - [2009]
  • Real earnings management and subsequent operating performance
    Leggett, D. - [2009]
  • Real earnings management and cost of debt
    Ge, W - [2010]
  • Real and Accrual-based Earnings Management in the Preand Post-Sarbanes Oxley Periods
    Cohen, D. The Accounting Review 82 3 757-787 [2008]
  • Performance matched discretionary accrual measures
    Kothari, S.P. Journal of Accounting and Economics 39 163-197 [2005]
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  • Making sense of cents: An examination of firms that marginally miss or beat analyst forecasts
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    Khurana, I. K The Accounting Review 79 3 473-495 [2004]
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    Hope, O. K Journal of Accounting Auditing and Finance 24 2 177-210 [2009]
  • Financial accounting characteristic and debt covenants
    Frankel, R. M - [2007]
  • Expected return, realized return, and asset pricing tests
    Elton, E Journal of Finance 54 1199-1220 [1999]
  • Evidence on the tradeoff between real manipulation and accruals manipulation
    Zang,A - [2007]
  • Estimating standard errors in finance panel data sets: comparing approaches
    Petersen,M.A Review of Financial Studies 22 435-480 [2009]
  • Economic effects of tightening accounting standards to restrict earnings management
    Ewert, R. The Accounting Review 80 1101-1124 [2005]
  • Earnings smoothness, average returns, and implied cost of equity capital
    McIIins,J The Accounting Review 85 1 315-341 [2010]
  • Earnings management through real activities manipulation
    Roychowdhury, S. Journal of Accounting & Economics 42 3 335-370 [2006]
  • Earnings management and guidance for meeting or beating analysts’ earnings forecasts
    Lin, S. - [2006]
  • Earnings Management to Exceed Thresholds
    Degeorge, F. Journal of Business 72 1 1-33 [1999]
  • Do stock prices fully reflect information in accruals and cash flows about future earnings
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  • Do non-audit services compromise auditor independence? Further evidence
    Ashbaugh, H. The Accounting Review 78 611-639 [2003]
  • Do analysts and auditors use information in accruals
    Bradshaw, M. Journal of Accounting Research 39 1 45-74 [2001]
  • Detecting Earnings Management
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  • Costs of equity and earnings attributes
    Francis, J The Accounting Review 79 967-1010 [2004]
  • Beating earnings benchmarks and the cost of debt
    Jiang. J. The Accounting Review 83 2 377-416 [2008]
  • Auditor fees and cost of debt
    Dhaliwal, D. S Journal of Accounting, Auditing and Finance 23 1 1-22 [2008]
  • Auditor choice and the cost of debt capital in newly public firms
    Pittman, J Journal of Accounting and Economics 37 1 113-136 [2004]
  • Audit quality, alternative monitoring mechanism, and cost of capital: An empirical analysis
    Ahmed, A. S. - [2008]
  • Audit quality attributes, client size and cost of capital
  • Accrual-Based and Real Earnings Management Activities around Seasoned Equity Offerings
    Cohen, D Journal of Accounting & Economics 50 1 2-19 [2010]
  • Accounting quality and debt contracting
    Bharath, S. T. The Accounting Review 83 1 1-28 [2008]
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    Rees,L Review of Accounting Studies 10 465-496 [2005]
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