인용/피인용
과거 37년간 회계정보 가치관련성의 변화 분석
손평식
2018년
' 과거 37년간 회계정보 가치관련성의 변화 분석' 의 참고문헌
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기업지배구조관점에 근거한 R&D 정보의 가치관련성손평식 [2014]
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Value-relevance of Nonfinancial Information: The Wireless Communications IndustryAmir, E. [1996]
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Use of R2 in accounting research : measuring changes in value relevance over the last four decadesBrown, S. [1999]
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Unseen WealthBlair, M. [2001]
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The value relevance of intangibles : the case of software capitalizationAboody, D. [1998]
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The value relevance and reliability of intangible assets : Evidence from Australia before and after adopting IFRSLu, W. [2014]
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The role of negative earnings in the evaluation of equity stocksJan, C. [1995]
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The relative value relevance of earnings and book value across industriesKeener, M. [2011]
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The conservatism principle and the asymmetric timeliness of earningsBasu, S. [1997]
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The Information Content of LossesHayn, C [1995]
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The Boundaries of Financial Reporting and How to Extend themLev, B [1999]
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Tax-induced earnings management by firms with net operating lossesMaydew, E. [1997]
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Repeated accounting write-offs and the information content of earningsElliott, J. [1996]
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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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Market valuations in the New Ecomomy : an investigation of what has changedCore, J. [2003]
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Investor valuation of the abandonment optionsBerger, P. [1996]
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Information Asymmetry, R&D, and Insider GainsAboody, D. [2000]
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Have financial statements lost their relevance?Francis, J. [1999]
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Earnings, book values, and dividends in equity valuationOhlson, J. A. [1995]
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Earnings, adaptation and equity valueBurgstahler, D. [1997]
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Changes in the value-relevance of and book value over the past forty yearsCollins, D. W. [1997]
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Capitalization versus Expensing : evidence on the Uncertainty of Future Earnings from Capital Expenditures versus R&D OutlaysKothari, S. [2002]
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Accounting Standard-Setting Organizations and Earnings Relevance : Longitudinal Evidence From NYSE Common Stocks, 1927-93Ely, K. [1999]