이익조정 유형과 경영자 성과 보수와의 관련성에관한 연구
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이익조정 유형과 경영자 성과 보수와의 관련성에관한 연구' 의 참고문헌
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재량적 회계처리방법 선택과 CEO 현금보상
박재영
회계정보연구 27 1 157-178
[2009]
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자본조달의사결정과 이익조정
권영도
회계정보연구 8 209-222
[1997]
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이익조정과 법인세 최소화 동기
백원선
회계학연구 1 115-140
[1999]
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이익유연화와 경영자 보상
지성권
국제회계연구 27 217-246
[2009]
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이익유연화가 정보비대칭에 미치는 영향
양동훈
회계정보연구 26 2 55-79
[2008]
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이익유연화 현상과 정보효과: 투자자가 유용한 정보를 얻을 수 있는가
송인만
회계학연구 4 193-220
[1997]
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이사회의 역할에 따른 연구개발비 지출과 경영자 보상
이동녕
경영교육연구 52 191-216
[2008]
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연구개발비 증감과 CEO보상유형에 관한 연구
박재영
경영교육연구 58 125-150
[2009]
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세금비용과 이익조정이 회계이익과 과세소득의 차이에 미치는 영향
박종일
회계학연구 27 2 81-116
[2002]
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경영자소유권이 이익조절행위에 미치는 영향
김경열
회계정보연구 8 181-196
[1997]
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경영자 스톡옵션 보상과 주식소유가 연구개발투자에 미치는 영향
박애영
회계학연구 31 2 89-126
[2006]
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경영자 보상과 연구개발비의 장기유인효과에 대한 실증연구
주태순
관리회계연구 7 2 47-68
[2007]
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Why do Firms Smoothing Earnings?
Goel, A.
Journal of Business 76 151-192
[2003]
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Top management compensation and capital structure
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The Relation between Nonrecurring Accounting Transactions and CEO Cash Compensation
Gaver, J.
The Accounting Review 74 235-253
[1998]
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The Influence of Institutional Investors on Myopia R&D Investment Behavior
Bushee, B.
The Accounting Review 73 305-333
[1998]
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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]
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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]
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The Effect of Bonus Schemes on Accounting Decisions
Healy, P.
Journal of Accounting and Economics 7 85-107
[1985]
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Tax-Induced Earnings Management by Firms with Net Operating Losses
Maydew, E.
Journal of Accounting Research 35 83-96
[1997]
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Smoothing Income in Anticipation of Future Earnings
Defond, M
Journal of Accounting and Economics 23 115-139
[1997]
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R&D Expenditures and CEO Compensation
Cheng, S.
The Accounting Review 79 2 305-333
[2004]
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Performance standards in inncentive contracts
Murphy, K. J.
Journal of Accounting and Econonmics 30 245-278
[2001]
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Performance Pay and Top Management Incentives
Jensen
Journal of Political Economy 98 225-264
[1990]
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Optimal Incentive Contracts in the Presence of Career Concers: Theory and Evidence
Gibbons, R.
Journal of Political Economy 100 468-505
[1992]
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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]
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Investment Opportunities and Structure of Executive Compensation
Baber, W.
Journal of Accounting and Economic 21 297-318
[1996]
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Financial Performance Surrounding CEO Turnover
Murphy, K. J.
Journal of Accounting and Economics 16 273-315
[1999]
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Executive compensation and capital structure: The effects of convertible debt and straight debt on CEO pay
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Executive Incentives and Horizon Problem
Dechow, P.
Journal of Accounting and Economics 14 51-89
[1991]
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Employee Compensation and Firms' Research and Development Activity
Clinch, G.
Journal of Accounting Research 29 59-78
[1991]
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Earnings Volatility, Earnings Management and Equity Value Working Paper
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Earnings Management to Avoid Earnings Decreases and Losses
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Earnings Management by Acquiring Firms in Stock Mergers
Erickson, M.
Journal of Accounting and Economics 27 April 149-176
[1999]
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Earnings Management and Firm Valuation under Asymmetric Information
Chaney. P.
Journal of Corporate Finance 1 319-345
[1995]
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Cash Flow Volatility, Income Smoothing and CEO Cash Compensation, Working Paper
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Can Big Bath and Earnings Smoothing Co-Exist as Equilibrium Financial Reporting Strategies?
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Assets Write downs: Managerial Incentives and Security Returns
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Annual Bonus Schemes and Manipulation of Earnings
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An Explanation for Accounting Income Smoothing
Truman, B.
Journal of Accounting Research 26 127-139
[1988]
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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]
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Additional Evidence on Bonus Plans and Income Management
Gaver, J.
Journal of Accounting and Economics 19 February 3-28
[1995]
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Accounting Numbers as Market Valuation Substitutes: A Study of Management Buyouts of Public Stockholders
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Accounting Earnings and Top Executive Compensation
Sloan, R.
Journal of Accounting and Economics 16 55-100
[1993]
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Accounting Earnings and Executive Compensation: The Role of Earnings Persistence
Baber, W.
Journal of Accounting and Economic 25 169-193
[1998]
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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]
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1999 Corporate governance, chief executive officer compensation, and firm performance
Core, J.
Journal of Financial Economics 51 371-406
[1999]
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이익조정 유형과 경영자 성과 보수와의 관련성에관한 연구'
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