연구동향 분석

재무보고이익-세무보고이익의 차이 및 재무분석가가 경영자 이익예측에 미치는 영향

김경혜 ( Kyung Hye Kim ) 유승원 ( Seung Weon Yoo ) 최경수 ( Kyong Soo Choi ) 년

논문상세정보
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' 재무보고이익-세무보고이익의 차이 및 재무분석가가 경영자 이익예측에 미치는 영향' 의 주제별 논문영향력
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주제
  • 경영관리
동일주제 총논문수 논문피인용 총횟수 주제별 논문영향력의 평균
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' 재무보고이익-세무보고이익의 차이 및 재무분석가가 경영자 이익예측에 미치는 영향' 의 참고문헌

  • 회계이익과 과세소득 차이의 정보내용
    안숙찬 회계ㆍ세무와 감사 연구 (41) : 299 ~ 317 [2005]
  • 재무분석가의 예측치를 이용하여 측정한 회계이익정보와 매출정보의 유용성에 대한 실증적 연구
    나인철 이남주 증권학회지 14 : 523 ~ 553 [1992]
  • 재무분석가의 기업회계이익 예측능력
    이경주 장지인 회계학연구 (14) : 193 ~ 214 [1992]
  • 재무보고이익-세무보고이익의 차이와 이익,현금흐름및 발생액의 지속성과 자본시장의 반응
    고종권 윤성수 회계학연구 31 (1) : 127 ~ 162 [2006]
  • 불확실한 기업환경에서 경영자 이익예측과 발생액의관계
    권수영 김경혜 최경수 경영학연구 41 (2) : 311 ~ 348 [2012]
  • 불성실공시가 타인자본비용에 미치는 영향
    박상수 이아영 전성빈 회계학연구 33 (1) : 127 ~ 158 [2008]
  • 공정공시제도 도입이후 경영자 예측정보 의 정확성
    권수영 이동호 황문호 회계학연구 34 (1) : 107 ~ 141 [2009]
  • 공정공시 전후의 이익공시에 대한 시장반응비교
    김지홍 여은정 장진호 경영학연구 34 (6) : 1895 ~ 1915 [2005]
  • 경영자의 자발적 회계정보 예측에 대한 주식시장에서의 정보효과
    손성규 회계학연구 22 (4) : 159 ~ 191 [1997]
  • 경영자 이익예측정보의 정확성과 시장기대이익 대용치로서의적합성
    정우성 증권학회지 21 : 265 ~ 293 [1997]
  • 경영자 이익예측정보의 시장반응과 그 결정요인
    고영우 권수영 황문호 경영학연구 39 (4) : 995 ~ 1021 [2010]
  • 경영자 예측정보의 신뢰성에 대한 외국인투자자 및 국내 기관투자가의 견제기능
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    Gong Gong, G. H.Xie L.Y.Li The Accounting Review 84 (2) : 497 ~ 530 [2009]
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    Watts, Ross L. Prentice Hall [1986]
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    Choi, J. H. Asia-Pacific Journal of Accounting and Economics 11 (2) : 167 ~ 192 [2004]
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    Dhaliwal, D. S. Contemporary Accounting Research 21 (2) : 431 ~ 459 [2004]
  • Insider Trading, EarningsQuality and Accrual Mispricing
    Beneish Beneish, M. M.E Vargus The Accounting Review 77 : 755 ~ 791 [2002]
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    Verrecchia Verrecchia, R. Journal of Accounting & Economics 12 : 365 ~ 380 [1990]
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    Healy Palepu Journal of Accounting and Economics 31 (1-3) : 405 ~ 440 [2001]
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    Cox, C The Accounting Review 60 : 692 ~ 701 [1985]
  • Firm characteristics and analyst folling
    Bhushan, R Journal of Accounting and Economics 11 : 225 ~ 274 [1989]
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    Revsine, Lawrence Prentice Hall [2005]
  • Financial reporting : an accounting revolution
    Beaver, William H Prentice Hall [1981]
  • Financial distress and the credibility of management earnings forecasts
    Koch, A. [2002]
  • Financial analysts’ forecast revisions and managers’ reporting behavior
    Beyer, A. Journal of Accounting and Economics 46 (2-3) : 334 ~ 348 [2008]
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    Phillips,J . Phillps S.Rego The Accounting Review 178 : 491 ~ 522 [2003]
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    T.Wong Teoh, S. Journal of Financial Economics 50 (1) : 63 ~ 99 [1998]
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    Gong, G. The Journal of Finance 63 (2) : 947 ~ 986 [2008]
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    Frost Frost, C Journal of Accounting and Economics 23 (2) : 163 ~ 187 [1997]
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  • Disclosure Level and the Cost of Equity Capital
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  • Determinants of ManagementForecast Precision
    Baginski The Accounting Review 72 : 303 ~ 312 [1997]
  • Detecting Earnings Management
    Amy P.Sweeney Patricia M.Dechow The Accounting Review 70 (2) : 193 ~ 225 [1995]
  • Credibility of management forecast
    Rogers, J. The Accounting Review 80 (4) : 1233 ~ 1260 [2005]
  • Corporate disclosure policy and analyst behavior
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  • CEO stock option awards and the timing ofcorporate voluntary disclosures
    Aboody R.Kasznik Journal of Accounting and Economics 29 (3) : 73 ~ 100 [2000]
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  • Bundled forecasts and selective disclosure of good news
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  • Analysts’ vs. investors’ weightings of accruals in forecasting annual earnings
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  • An information content study of the management's forecast
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