활용도 Analysis
논문 Analysis
연구자 Analysis
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경영환경 불확실성과 실제이익조정' 의 참고문헌
한국자본시장에서 현금흐름의 변동성과 발생액의 변동성이 기업가치에 미치는 영향
Understanding the relation between accruals and volatility: A real options-based investment approach
Three Types of Perceived Uncertainty about The Environment : State, Effect, and Response Uncertainty
The cross section of cashflow volatility and expected stock returns
The Use of Unsigned Earnings Quality Measures in Tests of Earnings Management
The Economic Implications of Corporate Financial Reporting
The Association between Management Earnings Forecast Errors and Accruals
Some Economic Determinants of Time-Series Properties of Earnings
Real and accrual based earnings management in the pre and post Sarbanes Oxley periods
Performance Matched Discretionary Accrual Measures
Patterns of institutional investment, prudence, and the managerial 'safety-net' hypothesis
Internal governance and real earnings management
Information Processing as an Integrating Concept in Organizational Design
Evidence on the Trade Off between Real Manipulation and Accrual Manipulation
Earnings volatility, cash flow volatility, and informed trading
Earnings management to avoid earnings decreases and losses
Earnings management through real activities manipulation
Earnings Surprises, Growth Expectations, and Stock Returns or Don't Let an Earnings Torpedo Sink Your Portfolio
Earnings Management and the long-term performance of initial public offerings
Do investors value smooth performance?
Do investors perceive low risk when earnings are smooth relative to the volatility of operating cash flows? Discerning opportunity and incentive to report smooth earnings
Dimensions of organizational task environments
Debt covenant violation and manipulation of accruals
Cash flow volatility-return relation and financial constraints: international evidence
An Income Strategy Approach to the Positive Theory of Accounting Standard Setting/Choice
An Analysis of Intertemporal and Cross-Sectional Determinants of Earnings Response Coefficients
Accruals quality and internal control over financial reporting
Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings
ADRs, analysts, and accuracy: does cross listing in the United States improve a firm’s information environment and increase market value?
A tentative exploration into the amount and equivocality of information processing in organizational work unit
A Review of the Earnings Management Literature and its Implications for Standard Setting
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경영환경 불확실성과 실제이익조정'
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