인용/피인용
' 경영환경 불확실성과 실제이익조정' 의 참고문헌
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한국자본시장에서 현금흐름의 변동성과 발생액의 변동성이 기업가치에 미치는 영향박정식 [2008]
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정보시스템을 통한 정보공유에 영향을 미치는 상황요인강재정 [2001]
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Understanding the relation between accruals and volatility: A real options-based investment approachArif, S. [2016]
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Three Types of Perceived Uncertainty about The Environment : State, Effect, and Response UncertaintyMilliken, F. J. [1987]
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The cross section of cashflow volatility and expected stock returnsHuang, A. G. [2009]
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The Use of Unsigned Earnings Quality Measures in Tests of Earnings ManagementHribar, P. [2007]
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The Economic Implications of Corporate Financial ReportingGraham, J [2005]
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The Association between Management Earnings Forecast Errors and AccrualsGong, G. [2009]
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Some Economic Determinants of Time-Series Properties of EarningsLev, B. [1983]
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Real and accrual based earnings management in the pre and post Sarbanes Oxley periodsCohen, D. A. [2008]
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Performance Matched Discretionary Accrual MeasuresKothari, S. P. [2005]
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Patterns of institutional investment, prudence, and the managerial 'safety-net' hypothesisBadrinath, S. G. [1989]
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Internal governance and real earnings managementCheng, Q. [2015]
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Information Processing as an Integrating Concept in Organizational DesignTushman, M. L. [1978]
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Evidence on the Trade Off between Real Manipulation and Accrual ManipulationZang, A. [2012]
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Earnings volatility, cash flow volatility, and informed tradingJayaraman, S. [2008]
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Earnings management to avoid earnings decreases and lossesBurgstahler, D. [1997]
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Earnings management through real activities manipulationRoychowdhury, S. [2006]
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Earnings Surprises, Growth Expectations, and Stock Returns or Don't Let an Earnings Torpedo Sink Your PortfolioSkinner, D. S. [2002]
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Earnings Management and the long-term performance of initial public offeringsTeoh, S. H. [1998]
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Do investors value smooth performance?Rountree, B. [2008]
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Do investors perceive low risk when earnings are smooth relative to the volatility of operating cash flows? Discerning opportunity and incentive to report smooth earningsErickson, D. [2016]
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Dimensions of organizational task environmentsDess, G. G. [1984]
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Debt covenant violation and manipulation of accrualsDeFond, M. L. [1994]
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Competitive StrategyPorter, M. [1980]
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Cash flow volatility-return relation and financial constraints: international evidencePalkar, D. D. [2017]
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An Income Strategy Approach to the Positive Theory of Accounting Standard Setting/ChoiceZmijewski, M. [1981]
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An Analysis of Intertemporal and Cross－Sectional Determinants of Earnings Response CoefficientsCollins, D. W. [1989]
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Accruals quality and internal control over financial reportingDoyle, J. T. [2007]
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Accrual-Based and Real Earnings Management Activities Around Seasoned Equity OfferingsCohen, D. A. [2010]
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ADRs, analysts, and accuracy: does cross listing in the United States improve a firm’s information environment and increase market value?Lang, M. [2003]
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A tentative exploration into the amount and equivocality of information processing in organizational work unitDaft, R. L. [1981]
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A Review of the Earnings Management Literature and its Implications for Standard SettingHealy, P. M. [1999]