연구동향 분석

경영전략과 자본비용

유현수 김갑순 최규담 2015년

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' 경영전략과 자본비용' 의 참고문헌

  • 회계정보의 질과 지배구조가 자기자본비용에 미치는 영향
    문종열 세무와회계저널 10 3 41-80 [2009]
  • 회계이익과 과세소득 차이가 자기자본비용에 미치는 영향
    권순창 국제회계연구 34 75-95 [2010]
  • 코스닥 등록 및 공개 기업의 경영자지분과 이익조정
    백상미 회계정보연구 29 3 395-429 [2011]
  • 조세회피와 기업특성 및 기업가치에 관한 연구
    고윤성 세무학연구 24 4 9-40 [2007]
  • 정보비대칭이 자기자본비용에 미치는 영향
    조중석 회계연구 12 2 269-288 [2007]
  • 이익유연화가 자본비용을 감소시키는가?－유가증권상장기업과 코스닥상장기업을 중심으로－
    박종일 세무와회계저널 13 1 33-63 [2012]
  • 실제이익관리가 자기자본비용에 미치는 영향
    김정교 - [2010]
  • 불성실공시가 타인자본비용에 미치는 영향
    이아영 회계학연구 33 1 127-158 [2008]
  • 기업전략에 따른 연구개발집중도와 미래 경영성과의 관련성
    이화득 회계저널 23 5 115-148 [2014]
  • 기업전략과 미래수익성에 관한 연구
    이화득 회계저널 19 5 67-88 [2010]
  • 기업의 전략에 따른 연구개발비가 기업 성과에 미치는 영향
    오상희 회계저널 21 3 285-306 [2012]
  • 기업소유구조와 이익의 정보효과
    정구열 경영학연구 31 6 10-1727 [2002]
  • 경영전략과 조세회피
    최규담 회계학연구 40 5 271-326 [2015]
  • 경영자 지분율이 감사보수에 미치는 영향
    전홍민 회계연구 18 1 105-126 [2013]
  • 감사품질이 이익의 질과 자본비용에 미치는 영향
    김경태 회계학연구 31 3 243-284 [2006]
  • 감사보수가 재무제표 보수성과 자본비용에 미치는 영향
    김확열 재무와 회계정보저널 10 1 81-111 [2010]
  • 감사보수, 비정상감사보수 및 감사인 유형과 타인자본비용의 관련성에 대한 시장별 비교
    오광욱 - [2008]
  • Theory of the firm : managerial behavior, agency costs and ownership structure
    Jensen, C. Journal of Financial Economics 3 4 305-360 [1976]
  • The world price of earnings opacity
    Bhattacharya, U. The Accounting Review 78 3 641-678 [2003]
  • The use of performance measures in annual bonus contracts
    Ittner, C. D. The Accounting Review 72 2 231-255 [1997]
  • The influence of a firm's business strategy on its tax aggressiveness
    Higgins, D. Contemporary Accounting Research 32 2 674-702 [2015]
  • The conservatism principle and the asymmetric timeliness of earnings
    Basu, S. Properties of Accounting Earnings 24 1 3-37 [1997]
  • The asymmetric association between audit quality and fees paid to audit firms: revisited
    Choi, J. H. Forthcoming at Auditing：A Journal of Practice and Theory - [2009]
  • The Structure of Ownership and the Theory of the Firm
    Demsetz, H Journal of Law and Economics 26 375-390 [1983]
  • Size and book‐to‐market factors in earnings and returns
    Fama, E. F. The Journal of Finance 50 1 131-155 [1995]
  • Real versus accrual-based earnings management and implied cost od equity capital
    Kim, B. - [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 83 3 757-787 [2008]
  • Organizational strategy, structure., and process
    Miles, R. E. - [2003]
  • Measuring managerial equity ownership : a comparison of sources of ownership data
    Kole, S. R Journal of Corporate Finance 1 3 413-435 [1995]
  • Managerial ownership and the performance of firms : evidence from the UK
    Short, H. Journal of Corporate Finance 5 1 79-101 [1999]
  • Managerial Ownership,Accounting Choices,and Informativeness of Earnings
    Warfield, T. D Journal of Accounting and Economics 20 1 61-91 [1995]
  • Management Ownership and Market Valuation : An Empirical Analysis
    Morck, R Journal of Financial Economics 20 1 293-315 [1988]
  • Litigation risk and the financial reporting credibility of Big 4 versus non-Big 4 audits: Evidence from Anglo-American countries
    Khurana, I. The Accounting Review 79 2 473-495 [2004]
  • Information and the cost of capital
    Ealsely, D. The Journal of Finance 59 4 1553-1583 [2004]
  • Income smoothing and the cost of debt
    Li, S - [2009]
  • Impact of excess auditor remuneration on cost of equity capital around the world. Journal of Accounting
    Ole Kristian, H. Auditing and Finance 24 2 177-210 [2009]
  • Impact of excess auditor remuneration on cost of equity capital around the world
    Hope, O. K Journal of Accounting Auditing and Finance 24 2 177-210 [2009]
  • How market leaders keep their edge
    Treacy, H. Fortune 131 2 88-94 [1995]
  • Exploration and Exploitation in Organizational Learning
    March, J. G. Organization Science 2 1 71-87 [1991]
  • Equity incentives and earnings management
    Cheng, Q. The Accounting Review 80 2 441-476 [2005]
  • Earnings smoothness, average returns., and implied cost of equity capital
    McInnis, J The Accounting Review 85 1 315-341 [2010]
  • Earnings smoothness and cost of debt
    Amiram, D. - [2011]
  • Disclosure incentives and effects on cost of capital around the world
    Francis, J. R. The Accounting Review 80 4 1125-1162 [2005]
  • Disclosure Level and the Cost of Equity Capital
    Botosan, C. A. The Accounting Review 72 3 323-349 [1997]
  • Costs of equity and earnings attributes
    Francis, J The Accounting Review 79 4 967-1010 [2004]
  • Cost of Equity and Accounting Conservatism
    Lara, J. M. G. - [2006]
  • Competitive strategy
    Porter,M.E - [1980]
  • Business strategy, audit fees and financial reporting irregularities
    Bentley, K. A. Contemporary Accounting Research 30 2 780-817 [2013]
  • Auditor fees and cost of debt
    Dhaliwal, D. S Journal of Accounting, Auditing and Finance 23 1 1-22 [2008]
  • 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
  • Audit quality and cost of debt capital for private firms: evidence from Finland
  • Additional Evidence on Equity Ownership and Corporate Value
    McConnell, J. J. Journal of Financial Economics 27 2 595-612 [1990]
  • Accounting conservatism, quality of earnings., and stock returns
    Penman, S. The Accounting Review 77 2 237-264 [2002]
  • A Re-Examination of Disclosure Level and the Expected Cost of Equity Capital
    Botosan, C. A. Journal of Accounting Research 40 10 21-40 [2002]