발생액의 질이 기업소송에 미치는 영향-발생액의 질의 구성요소를 중심으로-
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저자
박종일
최관
조은혜
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제어번호
105347351
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학술지명
세무와 회계저널
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권호사항
Vol.
19
No.
2
[
2018
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발행처
한국세무학회
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발행처 URL
http://www.koreataxation.org
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자료유형
학술저널
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수록면
165-208
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언어
Korean
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출판년도
2018
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등재정보
KCI등재
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소장기관
영남대학교 중앙도서관
영남대학교 중앙도서관
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판매처
'
발생액의 질이 기업소송에 미치는 영향-발생액의 질의 구성요소를 중심으로-' 의 참고문헌
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한국채택국제회계기준(K-IFRS)의 도입이 경영자의 실물적 이익조정에 미치는 영향
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The impact of litigation risk on the strategic timing of management earnings forecasts
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The impact litigation risk on audit pricing:A review of the economic and the evidence
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The effects of securities class action litigation on corporate liquidity and investment policy
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The effect of news on initial corporate lawsuits
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The effect of mandatory IFRS adoption on financial analysts’ information environment
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The effect of litigation risk on management earnings forecasts
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The effect of legal environment on voluntary disclosure:evidence from management earnings forecasts issued in U.S and Canadian markets
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The costs of inefficient bargaining and financial distress:Evidence from corporate lawsuits
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The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
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The Pricing of Audit Service : Theory and Evidence
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The Market Pricing of Accruals Quality
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The Directors’ and Officers’ insurance premium:An outside assessment of the quality of corporate governance
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Real earnings management and the cost of new corporate bonds
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Performance Matched Discretionary Accrual Measures
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Litigation risk, audit quality, and audit fees:Evidence from initial public offerings
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Litigation risk and the financial reporting credibility of Big4 versus non-Big4 audits : Evidence from Anglo-American countries
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Is accruals quality a priced risk factor?
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Information and the cost of capital
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Further evidence on the separate and joint effects of litigation and brand reputation motives on assurance quality
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Earnings quality, insider trading, and cost of capital
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Earnings management, stock issues, and shareholder lawsuits
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Earnings management, lawsuits, and stock-forstock acquirers’ market performance
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Earnings management during import relief investigations
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Earnings management and the underperformance of seasoned equity offerings
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Does tax aggressiveness reduce financial reporting transparency?
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Does mandatory IFRS adoption improve the information environment?
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Does auditor quality and tenure matter to investors? Evidence from the bond market
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Do stock prices fully reflect information in accruals and cash flows about future earnings?
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Detecting Earnings Management
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Conservatism in accounting Part Ⅰ:Explanations and implications
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Common risk factors in the returns on stocks and bonds
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Beating earnings benchmarks and the cost of debt
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Auditor choice and the cost of debt capital for newly public firms
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Audit quality, alternative monitoring mechanism, and cost of capital:An empirical analysis
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Audit quality and auditor size:An evaluation of reputation and deep pockets hypotheses
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Accounting and litigation risk:Evidence from directors’ and officers’ insurance pricing
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Accounting activities, security prices, and class action lawsuits
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'
발생액의 질이 기업소송에 미치는 영향-발생액의 질의 구성요소를 중심으로-'
의 유사주제(
) 논문