Consequences of Real Activity based Earnings Management :Evidence of Seasoned Equity Offering Firms in Korea
'
Consequences of Real Activity based Earnings Management :Evidence of Seasoned Equity Offering Firms in Korea' 의 참고문헌
-
적자 회피 및 이익 평준화를 위한 실제 이익조정 활동
김지홍
회계저널 17 4 31-63
[2008]
-
유상증자기업의 이익조정
윤순석
회계학연구 26 4 1-25
[2001]
-
세금비용과 비세금비용이 자산처분손익에 미치는 상충관계
최원석
회계학연구 29 3 253-292
[2004]
-
기업의 자산매각 동기와 위기대응-IMF 경제위기를 중심으로-
위정범
Asia-Pacific Journal of Financial Studies 30 131-162
[2002]
-
What are the consequences of real earnings management?
-
The timing of asset sales and earnings manipulation
Bartov, E.
The Accounting Review 68 840-855
[1993]
-
The sale of assets to manage earnings in Japan
Herrmann, D.
Journal of Accounting Research 41 1 89-108
[2003]
-
The economic implications of corporate financial reporting
-
The Relation between Earnings and Cash Flows
Dechow, P.
Journal of Accounting and Economics 25 133-168
[1998]
-
The Pricing of Discretionary Accruals
-
Real and Accruals Based Earnings Management in the Pre- and Post-Sarbanes Oxley Periods
Cohen, D.
Accounting Review 83 3 757-787
[2008]
-
Public Offerings and Managements Earnings Management
Kwon, S. Y.
Journal of Business Research 12 177-201
[1997]
-
Positive Accounting Theory
-
Performance matched discretionary accruals measures
-
On the association between voluntary disclosure and earnings management
Kasznik, R.
Journal of Accounting Research 37 1 57-81
[1999]
-
Evidence on the Tradeoff between Real Manipulation and Accruals Manipulation
-
Error in Estimating Accruals: Implication for Empirical Research
-
Earnings management through real activities manipulation
-
Earnings management and the underperformance of seasoned equity offerings
Shivakumar, L
Journal of Accounting and Economics 29 339-371
[2000]
-
Earnings management and the performance of seasoned equity offerings
Rangan, S
Journal of Financial Economics 50 101-122
[1998]
-
Earnings Management and the Long Run Performance of Seasoned Equity Offerings
Teoh, S. H.
Journal of Financial Economics 50 63-100
[1998]
-
Discretionary accruals Models and Audit Qualifications
Bartov, E.
Journal of Accounting and Economics 30 99-126
[2001]
-
Differential type of earnings management based on ownership structure
-
Detecting Earning Management
Dechow, P.
The Accounting Review 70 193-225
[1995]
-
Corporate Governance and Earnings Management: View from the Largest Shareholder’s Holding
-
Causes and Consequences of aggressive Financial Reporting
Dechow, P.
Contemporary Accounting Research 13 1-36
[1996]
-
An Empirical Study on Earnings Management of Seasoned Equity Offerings
Choi, K.
Korean Accounting Review 24 1-27
[1999]
-
Accrual based and Real Earnings Management Activities around Seasoned Equity Offerings
'
Consequences of Real Activity based Earnings Management :Evidence of Seasoned Equity Offering Firms in Korea'
의 유사주제(
) 논문