논문상세정보
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- 저자 박종일
- 제어번호 105894895
- 학술지명 세무와 회계저널
- 권호사항 Vol. 19 No. 3 [ 2018 ]
- 발행처 한국세무학회
- 발행처 URL http://www.koreataxation.org
- 자료유형 학술저널
- 수록면 119-163
- 언어 Korean
- 출판년도 2018
- 등재정보 KCI등재
- 소장기관 영남대학교 중앙도서관 영남대학교 중앙도서관
- 판매처
유사주제 논문( 0)
IFRS 의무도입 후 이익 정보력이 재무분석가의 이익예측의 정확성에 미치는 영향
박종일
2018년
' IFRS 의무도입 후 이익 정보력이 재무분석가의 이익예측의 정확성에 미치는 영향' 의 참고문헌
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한국채택국제회계기준(K－IFRS)의 도입이 경영자의 실물적 이익조정에 미치는 영향차승민 [2014]
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비정상 감사보수 및 감사시간과 감사품질 간의 관계 재분석박종일 [2017]
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발생액의 질과 회계이익의 정보효과이세용 [2009]
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기업지배구조와 이익조정: 최대주주 지분율을 중심으로박종일 [2003]
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감사시간이 재무분석가의 이익예측편의에 미치는 영향정현욱 [2014]
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“상장기업과 코스닥기업의 이익관리에 대한 비교 연구”윤순석 [2001]
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Voluntary adoption of non－local GAAP in the European Union：A study of determinants and consequencesCuijpers, R. [2005]
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Voluntary IFRS adoption, analyst coverage, and information quality：International evidenceKim, J－B. [2012]
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Understanding earnings quality：A review of the proxies, their determinants and consequencesDechow, P. [2010]
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The role of financial reporting quality in mitigating the constraining effect of dividend policy on investment decisioRamalingegowda, S. [2013]
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The impact of the IFRS introduction on the predictive power of earnings：An empirical examination of public and private German firmsGossner, S. [2015]
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The impact of mandatory IFRS adoption on financial analysts’ earnings forecasts in SpainMiralles, P. G. [2014]
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The impact of eliminating the 20－F reconciliation requirement for IFRS filers on earnings persistence and information uncertaintyKang, T. [2012]
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The effects of mandatory adoption of International Financial Reporting Standards on smoothness, conservatism and timeliness of accounting earningsAhmed, A. [2013]
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The effect of mandated IFRS adoption on analysts’forecast errorsByard, D. [2011]
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The effect of international institutional factors on properties of accounting earningsBall, R. [2000]
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The association between trading recommendations and broker-analysts’ earnings forecastsEames, M. [2002]
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The Quality of Accruals and Earnings: The Role of Accrual Estimation ErrorsDechow, P.M. [2002]
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The Market Pricing of Accruals QualityFrancis. J. [2005]
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Rationality and analysts’ biasLim, T. [2001]
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Performance Matched Discretionary Accrual MeasuresKothari, S. P. [2005]
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Mandatory IFRS reporting around the world ：Early evidence on the economic consequencesDaske, H. [2008]
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Investor perceptions of potential IFRS adoption in the United StatesJoos, P. P. [2013]
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International diversification and analysts’ forecast accuracy and biasDuru. A. [2002]
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International accounting standards and accounting qualityBarth, M. [2008]
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Inefficiency in analyst forecasts : Systematic misreaction or systematic pptimism?Easterwood, J. C. [1999]
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IFRS 도입이 실제 이익조정에 미친 영향박종일 [2015]
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IFRS and accounting quality：The impact of enforcementSamarasekera, N. [2012]
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IFRS adoption and analysts’ earnings forecasts : Australian evidenceCotter, J. [2012]
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How does financial reporting quality relate to investment efficiency?Biddle, G. C. [2009]
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Financial reporting quality and investment efficiency of private firms in emerging marketsChen, F. [2011]
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Earnings predictability and bias in analysts’ earnings forecastsDas, S. [1998]
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Does tax aggressiveness reduce financial reporting transparency?Balakrishnan, K. [2012]
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Does mandatory IFRS adoption improve the information environment?Horton, J. [2013]
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Does mandatory IFRS adoption improve information quality in low investor protection countries?Houqe, M. N. [2014]
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Discussion of why do national GAAP differ from IAS? The role of culturePapadaki, A. [2005]
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Auditor Changes and Discretionary AccrualsDeFond, M [1998]
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Audit quality and properties of analysis earnings forecastsBehn, B. K. [2008]
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Audit effort and earnings managementCaramanis, C [2008]
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Analyst following and forecast accuracy after mandated IFRS adoptionsTan, H. [2011]