연구동향 분석

“건설업과 타 산업간 이익품질의 비교”

백원선 유재권 2012년

논문상세정보
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' “건설업과 타 산업간 이익품질의 비교”' 의 참고문헌

  • 회계정보 유용성의 추세변화와 원인분석
    백원선 경영학연구 32 4 1187-1206 [2003]
  • 한국채택국제회계기준의 건설업 도입효과: 건설기업 사례
    유순미 회계저널 19 2 445-481 [2010]
  • 국제회계기준 도입이 건설업 재무제표에 미치는 영향- 분양공사를 중심으로 -
    김한수 회계저널 19 5 245-280 [2010]
  • 국내자본시장에서 회계이익정보의 유용성 향상 여부에 관한 실증적 연구
    한봉희 회계학연구 23 1 1-24 [1998]
  • Understanding earnings quality: A review of the proxies, their determinants and their consequences
    Dechow, P. Journal of Accounting and Economics 50 344-401 [2010]
  • The relative importance of firm and country characteristics for earnings quality around the world
    Gaio, C. European Accounting Review 19 693-738 [2010]
  • The quality of accruals and earnings: The role of accrual estimation errors
    Dechow, P. The Accounting Review 77 35-59 [2002]
  • The conservatism principle and the asymmetric timeliness of earnings
    Basu, S. Journal of Accounting and Economics 24 3-37 [1997]
  • The Role of Earnings Levels in Annual Earnings Returns Studies
    Ali, A Journal of Accounting Research 30 286-296 [1992]
  • The Relation between Stock Returns and Accounting Earnings given Alternative Information
    Lipe, R. The Accounting Review 65 49-71 [1990]
  • Some economic determinants of the time-series properties of earnings
    Lev, B. Journal of Accounting and Economics 5 31-38 [1983]
  • On the balance sheet-based model of financial reporting
    Dichev, I. Accounting Horizons 22 453-470 [2008]
  • International accounting standards and accounting quality
    Barth, M. Journal of Accounting Research 46 467-498 [2008]
  • Have Financial Statements Lost Their Relevance
    Francis, J Journal of Accounting Research 37 319-352 [1999]
  • Earnings volatility and earnings predictability
    Dichev, I. Journal of Accounting and Economics 47 160-181 [2009]
  • Earnings surprises and short selling
    Richardson, S. Accounting Horizons 17 49-61 [2003]
  • Earnings quality in U.K. private firms: Comparative loss recognition
    Ball, R. Journal of Accounting and Economics 38 83-128 [2005]
  • Earnings quality
    Schipper, K. Accounting Horizons 17 235-250 [2003]
  • Earnings management and investor protection: An international comparison
    Leuz, C. Journal of Financial Economics 69 505-527 [2003]
  • Costs of equity and earnings attributes
    Francis, J The Accounting Review 79 967-1010 [2004]
  • Changes in the Value-Relevance of Earnings and Book Values over the Past Forty Years
    Collins, D. Journal of Accounting and Economics 24 39-67 [1997]
  • Accounting conservatism the quality of earnings and stock returns
    Penman, S. The Accounting Review 77 237-264 [2002]