발생액의 질이 재무분석가의 이익예측오차에 미치는 영향 : 본질적 및 재량적 발생액의 질의 구성요소를 중심으로
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저자
박종일
신상이
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제어번호
106385961
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학술지명
회계·세무와 감사 연구
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권호사항
Vol.
60
No.
2
[
2018
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발행처
한국공인회계사회
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발행처 URL
http://www.kicpa.or.kr
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자료유형
학술저널
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수록면
259-306
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언어
Korean
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출판년도
2018
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등재정보
KCI등재
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소장기관
경북대학교 중앙도서관
계명대학교 동산도서관
동국대학교 중앙도서관
숙명여자대학교 중앙도서관
연세대학교 학술문화처 도서관
연세대학교 학술문화처 도서관
영남대학교 중앙도서관
영남대학교 중앙도서관
이화여자대학교 중앙도서관
전남대학교 중앙도서관
전북대학교 중앙도서관
홍익대학교 중앙도서관
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판매처
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발생액의 질이 재무분석가의 이익예측오차에 미치는 영향 : 본질적 및 재량적 발생액의 질의 구성요소를 중심으로' 의 참고문헌
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한국채택국제회계기준(K－IFRS)의 도입이 경영자의 실물적 이익조정에 미치는 영향
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The role of financial reporting quality in mitigating the constraining effect of dividend policy on investment decisions
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The effect of mandatory IFRS adoption on financial analysts’ information environment
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The effect of information complexity on analysts’ use of that information
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The association between trading recommendations and broker-analysts’ earnings forecasts
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The association between accruals quality and the characteristics of accounting experts and mix of expertise on audit committees
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The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
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The Market Pricing of Accruals Quality
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The Effects of Corporate Governance on Firms' Credit Ratings
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Tests of analysts’ overreaction/underreaction to earnings information as an explanation for anomalous stock price behavior
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Security analyst superiority relative to univariate time-series models in forecasting quarterly earnings
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Performance matched discretionary accruals measures
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Is accruals quality a priced risk factor?
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International diversification and analysts’ forecast accuracy and bias
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Information content of equity analyst reports
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Inefficiency in analyst forecasts : Systematic misreaction or systematic pptimism?
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IFRS adoption and analysts’ earnings forecasts : Australian evidence
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Fundamental analysis, future eamings and stock prices
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Financial reporting quality and investment efficiency of private firms in emerging markets
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Earnings predictability and the directing of analysts’ earnings forecast Errors
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Earnings predictability and bias in analysts’ earnings forecasts
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Earnings management during import relief investigations
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Does tax aggressiveness reduce financial reporting transparency?
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Does mandatory IFRS adoption improve the information environment?
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Do analysts’ forecasts fully reflect the information in accruals?
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Discussion of the quality of accruals and earnings: The role of accrual estimation errors
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Auditor Changes and Discretionary Accruals
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Audit quality and properties of analysis earnings forecasts
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Analyst following and forecast accuracy after mandated IFRS adoptions
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Accruals quality, information risk and cost of capital : Evidence from Australia
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Accruals quality and internal control over financial reporting
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Accruals quality and analyst coverage
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Accrual reliability, earnings persistence and stock prices
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Accounting valuation, market expectation, and cross-sectional stock returns
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발생액의 질이 재무분석가의 이익예측오차에 미치는 영향 : 본질적 및 재량적 발생액의 질의 구성요소를 중심으로'
의 유사주제(
) 논문
