논문상세정보
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- 저자 전홍준 조광희 양동훈
- 제어번호 105347358
- 학술지명 세무와 회계저널
- 권호사항 Vol. 19 No. 2 [ 2018 ]
- 발행처 한국세무학회
- 발행처 URL http://www.koreataxation.org
- 자료유형 학술저널
- 수록면 257-283
- 언어 Korean
- 출판년도 2018
- 등재정보 KCI등재
- 소장기관 영남대학교 중앙도서관 영남대학교 중앙도서관
- 판매처
유사주제 논문( 0)
' 보수적 회계처리가 자기자본비용에 미치는 영향－Prospect 이론의 관점에서－' 의 참고문헌
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The role of accounting conservatism in the equity market: Evidence from seasoned equity offeringsKim, Y. [2013]
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The relevance of the value－relevance literature for financial accounting standard settingHolthausen, R. [2001]
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The information role of conservatismLaFond, R. [2008]
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The effects of contracting, litigation, regulation, and tax costs on conditional and unconditional conservatism：Cross－sectional evidence at the firm levelQiang, X. [2007]
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The conservatism principle and the asymmetric timeliness of earningsBasu, S. [1997]
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The ability of earnings to predict future operating cash flows has been increasing not decreasingKim, M. [2005]
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The Economic Consequences of Increased DisclosureLeuz, C. [2000]
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The Changing Time-series Properties of Earnings, Cashflows and Accruals:Has Financial Reporting become more Conservative?Givoly, D. [2000]
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Statement of Financial Accounting Concepts(SFAC) No.2
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Prospect Theory: An Analysis of Decision under RiskKahneman, D. [1979]
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Matching and the changing properties of accounting earnings over the last 40 yearsDichev, I. [2008]
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Information demand and stock market volatilityVlastakis, N. [2012]
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Information and the cost of capitalEasley, D. [2004]
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Expected Return, Realized Return, and Asset Pricing TestsElton, E. J. [1999]
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Estimation and empirical properties of a firm-year measure of accounting conservatismKhan, M. [2009]
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Earnings management to avoid earnings decreases and lossesBurgstahler, D. [1997]
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Earnings Management to Exceed ThresholdsDegeorge, F [1999]
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Cross-sectional determinants of analyst ratings of corporate disclosuresLang, M. [1993]
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Cost of equity and earnings attributesFrancis, J. [2004]
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Conservatism in accounting. Part Ⅰ：Explanations and implicationsWatts, R. L. [2003]
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Conditional conservatism and cost of capitalGarcı´a Lara, J. M. [2011]
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Biases and lags in book value and their effects on the ability of the book－to－market ratio to predict book return on equityBeaver, W. [2000]
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Accounting conservatism, earnings persistence, and pricing multiples on earningsChen, L. H. [2014]
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Accounting conservatism and the cost of equity capital：UK evidenceChan, A. L. C. [2009]
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Accounting conservatism : A review of the literatureRuch, G. W. [2015]
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Accounting Discretion and Managerial Conservatism：An Intertemporal AnalysisLin, H. [2006]
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Accounting Conservatism, the Quality of Earnings, and Stock ReturnsPenman, S.H. [2002]
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Accounting Conservatism and the Temporal Trends in Current Earnings’ Ability to Predict Future Cash Flows versus Future Earnings：Evidence on the Trade－off between Relevance and ReliabilityBandyopadhyay, S. P. [2010]