연구동향 분석

외환차손익의 예측정보와 기업가치평가

이건재 2019년

논문상세정보
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' 외환차손익의 예측정보와 기업가치평가' 의 주제별 논문영향력
논문영향력 선정 방법
논문영향력 요약
주제
  • asset pricing
  • forecasting-relevance
  • marketinefficiency
  • valuation
  • 가치평가
  • 시장 비효율성
  • 예측력
  • 자산가격결정
동일주제 총논문수 논문피인용 총횟수 주제별 논문영향력의 평균
244 0

0.0%

' 외환차손익의 예측정보와 기업가치평가' 의 참고문헌

  • 환율변동으로 인한 일시적 손익의 가치관련성
    지현미 [2011]
  • 자산손상차손 인식기업의 이익지속성과 자본시장의 반응: 재량적 자산손상차손 인식을 중심으로
    김혜리 [2015]
  • 외화환산 회계처리와 이익지속계수의 관련성이 기업가치에 미치는 영향
    전성일 [2015]
  • 외화환산 정보의 가치관련성에 관한 연구: K-IFRS 도입과 산업특성을 중심으로
    전성일 [2017]
  • 비핵심발생액의 시장이상현상
    백원선 [2011]
  • 경상이익 구성요소와 특별손익의 지속성과 주가관련성
    김권중 [2003]
  • Write-offs as accounting procedures to manage perceptions
  • The predictive value of expenses excluded from pro forma earnings
  • The persistence of earnings and cash flows and the role of special items:Implications for the accrual anomaly
  • The persistence and market valuation of recurring nonrecurring items
    Cready, W. [2010]
  • The market pricing of accruals quality
    Francis, J. [2005]
  • The cross‐section of expected stock returns
    Fama, E. F. [1992]
  • Simple formulas for standard errors that cluster by both firm and time
  • Robust inference with multiway clustering
  • Repeated accounting write-offs and the information content of earnings
  • Optimistic reporting and pessimistic investing:Do pro forma earnings disclosures attract short sellers?
  • On transitory earnings
  • K-IFRS 도입으로 인한 영업이익과 영업외손익의 가치관련성 변화에 관한 연구
    이기세 [2014]
  • Is information risk a determinant of asset returns?
    Easley, D. [2002]
  • Is accruals quality a priced risk factor?
    Core, J. E. [2008]
  • Implications of components of income excluded from pro forma earnings for future profitability and equity valuation
  • GAAP versus the street : An empirical assessment of two alternative definitions of earnings
  • Evidence that stock prices do not fully reflect the implications of current earnings for future earnings
  • Estimating standard errors in finance panel data sets: Comparing approaches
  • Earnings quality, insider trading, and cost of capital
    Aboody, D. [2005]
  • Earnings management using classification shifting: An examination of core earnings and special items
  • Earnings informativeness and strategic disclosure: An empirical examination of “pro forma” earnings
  • Do the Fama-French factors proxy for innovations in predictive variables?
    Petkova, R. [2006]
  • Do stock prices fully reflect the implications of special items for future earnings?
  • Do Stock Prices Fully Reflect Information Accruals and Cash Flows?
    Sloan, R. [1996]
  • Correcting for cross-sectional and time-series dependence in accounting research
    Gow, I. D. [2010]
  • Comparing the value relevance, predictive value, and persistence of other comprehensive income and special items
  • Comparing the value relevance of two operating income measures
  • Causes and effects of discretionary asset write-offs
    Francis, J. [1996]
  • Asset Pricing
  • Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings
  • Are special items informative about future profit margins?
  • Analysts’ treatment of nonrecurring items in street earnings
    Gu, Z. [2004]
  • Accruals, cash flows, and equity values
  • Accruals, accounting-based valuation models, and the prediction of equity values
  • Accruals and the prediction of future cash flows
  • Accounting valuation, market expectation, and cross-sectional stock returns
    Frankel, R. [1998]
  • Accounting classification and the predictive content of earnings