이익조정 유형과 경영자 성과 보수와의 관련성에관한 연구

논문상세정보

' 이익조정 유형과 경영자 성과 보수와의 관련성에관한 연구' 의 참고문헌

  • 재량적 회계처리방법 선택과 CEO 현금보상
    박재영 회계정보연구 27 1 157-178 [2009]
  • 자본조달의사결정과 이익조정
    권영도 회계정보연구 8 209-222 [1997]
  • 자본시장에서의 회계정보 유용성
    권수영 391-393 [2003]
  • 이익조정과 법인세 최소화 동기
    백원선 회계학연구 1 115-140 [1999]
  • 이익유연화와 경영자 보상
    지성권 국제회계연구 27 217-246 [2009]
  • 이익유연화가 정보비대칭에 미치는 영향
    양동훈 회계정보연구 26 2 55-79 [2008]
  • 이익유연화 현상과 정보효과: 투자자가 유용한 정보를 얻을 수 있는가
    송인만 회계학연구 4 193-220 [1997]
  • 이사회의 역할에 따른 연구개발비 지출과 경영자 보상
    이동녕 경영교육연구 52 191-216 [2008]
  • 연구개발비 증감과 CEO보상유형에 관한 연구
    박재영 경영교육연구 58 125-150 [2009]
  • 세금비용과 이익조정이 회계이익과 과세소득의 차이에 미치는 영향
    박종일 회계학연구 27 2 81-116 [2002]
  • 법인세유연화에 관한 연구
    정규언 회계학 연구 15 341-360 [1993]
  • 경영자소유권이 이익조절행위에 미치는 영향
    김경열 회계정보연구 8 181-196 [1997]
  • 경영자 스톡옵션 보상과 주식소유가 연구개발투자에 미치는 영향
    박애영 회계학연구 31 2 89-126 [2006]
  • 경영자 보상과 연구개발비의 장기유인효과에 대한 실증연구
    주태순 관리회계연구 7 2 47-68 [2007]
  • Why do Firms Smoothing Earnings?
    Goel, A. Journal of Business 76 151-192 [2003]
  • Top management compensation and capital structure
    John, T. A. Journal of Finance 48 949-974 [1999]
  • The Relation between Nonrecurring Accounting Transactions and CEO Cash Compensation
    Gaver, J. The Accounting Review 74 235-253 [1998]
  • The Influence of Institutional Investors on Myopia R&D Investment Behavior
    Bushee, B. The Accounting Review 73 305-333 [1998]
  • The Impact of Cash Flow Volatility on Discretionary Investment and the Costs of Debt and Equity Financing
    Minton, B. Journal of Financial and Economics 54 423-460 [1999]
  • The Effect of Concern about Reported Income on Discretionary Spending Decisions: The Case of Research and Development
    Baber, W. The Accounting Review 66 818-829 [1991]
  • The Effect of Bonus Schemes on Accounting Decisions
    Healy, P. Journal of Accounting and Economics 7 85-107 [1985]
  • Tax-Induced Earnings Management by Firms with Net Operating Losses
    Maydew, E. Journal of Accounting Research 35 83-96 [1997]
  • Smoothing Income in Anticipation of Future Earnings
    Defond, M Journal of Accounting and Economics 23 115-139 [1997]
  • R&D Expenditures and CEO Compensation
    Cheng, S. The Accounting Review 79 2 305-333 [2004]
  • Performance standards in inncentive contracts
    Murphy, K. J. Journal of Accounting and Econonmics 30 245-278 [2001]
  • Performance Pay and Top Management Incentives
    Jensen Journal of Political Economy 98 225-264 [1990]
  • Optimal Incentive Contracts in the Presence of Career Concers: Theory and Evidence
    Gibbons, R. Journal of Political Economy 100 468-505 [1992]
  • Measuring Earnings Management in Response to Corporate Tax Rate Changes: Evidence from the 1986 Tax Reform Act
    Guenther, D The Accounting Review 69 January 113-142 [1994]
  • Investment Opportunities and Structure of Executive Compensation
    Baber, W. Journal of Accounting and Economic 21 297-318 [1996]
  • Financial Performance Surrounding CEO Turnover
    Murphy, K. J. Journal of Accounting and Economics 16 273-315 [1999]
  • Executive compensation and capital structure: The effects of convertible debt and straight debt on CEO pay
    Ortiz-Molina, H. Journal of Accounting and Economics 43 69-93 [2007]
  • Executive Incentives and Horizon Problem
    Dechow, P. Journal of Accounting and Economics 14 51-89 [1991]
  • Employee Compensation and Firms' Research and Development Activity
    Clinch, G. Journal of Accounting Research 29 59-78 [1991]
  • Earnings Volatility, Earnings Management and Equity Value Working Paper
    Hunt, A. - [1997]
  • Earnings Management to Avoid Earnings Decreases and Losses
    Burgstahler, D. Journal of Accounting and Economics 24 99-126 [1997]
  • Earnings Management by Acquiring Firms in Stock Mergers
    Erickson, M. Journal of Accounting and Economics 27 April 149-176 [1999]
  • Earnings Management and Firm Valuation under Asymmetric Information
    Chaney. P. Journal of Corporate Finance 1 319-345 [1995]
  • Cash Flow Volatility, Income Smoothing and CEO Cash Compensation, Working Paper
    Somnath. D - [2009]
  • Can Big Bath and Earnings Smoothing Co-Exist as Equilibrium Financial Reporting Strategies?
    Kirschengeiter Journal of Accounting Research 40 3 761-796 [2002]
  • Assets Write downs: Managerial Incentives and Security Returns
    Strong, J. Journal of Finance 42 643-661 [1987]
  • Annual Bonus Schemes and Manipulation of Earnings
    Holthausen, R. Journal of Accounting and Economics 19 29-74 [1995]
  • An Explanation for Accounting Income Smoothing
    Truman, B. Journal of Accounting Research 26 127-139 [1988]
  • An Analysis of the Use of Accounting and Market Measures of Performance in Executive Compensation Contracts
    Lambert, R. Journal of Accounting Research 25 85-125 [1987]
  • Additional Evidence on Bonus Plans and Income Management
    Gaver, J. Journal of Accounting and Economics 19 February 3-28 [1995]
  • Accounting Numbers as Market Valuation Substitutes: A Study of Management Buyouts of Public Stockholders
    DeAngelo, L. E. The Accounting Review 61 July 400-420 [1986]
  • Accounting Earnings and Top Executive Compensation
    Sloan, R. Journal of Accounting and Economics 16 55-100 [1993]
  • Accounting Earnings and Executive Compensation: The Role of Earnings Persistence
    Baber, W. Journal of Accounting and Economic 25 169-193 [1998]
  • A Firm's Responses to Anticipated Reductions in Tax Rates: The Tax Reform Act of 1986
    Scholes, M. Journal of Accounting Research 30 161-185 [1992]
  • 1999 Corporate governance, chief executive officer compensation, and firm performance
    Core, J. Journal of Financial Economics 51 371-406 [1999]