논문상세정보
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- 저자 김명종
- 제어번호 105683435
- 학술지명 상업교육연구
- 권호사항 Vol. 32 No. 5 [ 2018 ]
- 발행처 한국상업교육학회
- 발행처 URL http://www.krabe.or.kr/
- 자료유형 학술저널
- 수록면 79-100 ( 22쪽)
- 언어 Korean
- 출판년도 2018
- 등재정보 KCI등재
- 판매처
유사주제 논문( 0)
청산옵션 선택가설과 조건부 보수주의가 비대칭적이익지속성에 미치는 효과
김명종
2018년
' 청산옵션 선택가설과 조건부 보수주의가 비대칭적이익지속성에 미치는 효과' 의 참고문헌
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주가와 이익정보 관련성의 횡단면적 차이손성규 [1998]
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손실보고기업의 가치평가와 회계정보의 중요도 변화서정우 [2000]
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계속감사기간이 감사품질에 미치는 영향양군섭 [2013]
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Why Are Losses Less Persistent Than Profits? Curtailments vs. ConservatismLawrence, A. [2018]
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Valuing Loss FirmsJoos, P. [2005]
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The conservatism principle and the asymmetric timeliness of earningsBasu, S. [1997]
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The Role of Negative Earnings in the Valuation of Equity StocksJan, C. [1995]
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The Laws of the Marketplace and ROI DynamicsBranch, B. [1980]
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The Information Content of LossesHayn, C [1995]
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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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Relative Valuation Roles of Equity Book Value and Net Income as a Function of Financial HealthBarth, M. E. [1998]
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Operating performance Following Corporate RestructuringCarter, M. E. [2000]
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On Estimating Conditional ConservatismBall, R. [2013]
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Internal Corporate Restructurings : An Empirical AnalysisBrickley, J. [1990]
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Finnish Earnings Response Coefficients: The Information Content of LossesMartikainen, T. [1997]
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Equity Valuation and Negative Earnings : The Role of Book Value of EquityCollins, D.W. [1999]
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Earnings Management to Avoid Earnings Decreases and LossesBurgstahler, D. C. [1997]
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Acquisition profitability and timely loss recognitionFrancis, J. [2010]
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Accounting Conservatism, the Quality of Earnings, and Stock ReturnsPenman, S.H. [2002]
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Accounting Conservatism : A Review of the LiteratureRuch, G. [2015]