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적자회피 및 이익감소회피 이익조정과 타인자본비용: 비상장기업의 실증적 증거

박종일 ( Jong Il Park ) 김명인 ( Myung In Kim ) 년

활용도
공유도
영향력

논문상세정보

- 저자 박종일 ( Jong Il Park ) 김명인 ( Myung In Kim )
- 제어번호 99663439
- 학술지명 회계학연구
- 권호사항 Vol. 38 No. 2 [ 2013 ]
- 발행처 한국회계학회
- 발행처 URL http://www.kaa-edu.or.kr
- 자료유형 학술저널
- 수록면 283-325 ( 43쪽)
- 언어 Korean
- 출판년도 2013
- KDC 325.9
- 등재정보 KCI등재
- 판매처 한국학술정보
- 참고문헌( 80)
유사주제 논문( 58)
- 경영관리 58건

인용/피인용

' 적자회피 및 이익감소회피 이익조정과 타인자본비용: 비상장기업의 실증적 증거' 의 주제별 논문영향력

논문영향력 요약
동일주제 총논문수	논문피인용 총횟수	주제별 논문영향력의 평균
주제	경영관리
59	1	0.0%

논문영향력
주제		주제별 논문수	주제별 피인용횟수	주제별 논문영향력
주제분류(KDC/DDC)	경영관리	59	0	0.0%
계		59	0	0.0%
* 다른 주제어 보유 논문에서 피인용된 횟수			1

' 적자회피 및 이익감소회피 이익조정과 타인자본비용: 비상장기업의 실증적 증거' 의 참고문헌

적자보고를 회피하기 위한 이익조정
박현섭 백원선 송인만 회계저널 13 (2) : 29 ~ 52 [2004]
적자 회피 및 이익 평준화를 위한 실제 이익조정 활동
고윤성 ( Yun Sung Koh ) 고재민 ( Jai Min Goh ) 김지홍 ( Jee Hong Kim ) 회계저널 17 (4) : 31 ~ 63 [2008]
재량적발생액을 이용한 횡단면적 분포도상의 적자회피 이익조정에 대한 재조명
손성규(Sungkyu Sohn) 이은철(Eunchul Lee) 회계학연구 32 (2) : 61 ~ 87 [2007]
외부감사가 타인자본비용에 미치는 효과 -비상장기업을 중심으로-
곽수근 ( Su Keun Kwak ) 박종일 ( Jong Il Park ) 세무와회계저널 12 (4) : 365 ~ 394 [2011]
실제이익관리가 자기자본비용에 미치는 영향
김정교 ( Jung Kyo Kim ) 김현진 ( Hyeon Jin Kim ) 유순미 ( Soon Mi Yu ) 2010년도 한국회계학회 하계학술대회발표논문 [2010]
상장여부 및 감사인 규모가 회계정보의 질적 특성에 미치는 영향 -중소기업을 대상으로-
남혜정 ( Hye Jeong Nam ) 회계저널 19 (3) : 55 ~ 82 [2010]
비상장기업에서 실제 이익조정이 타인자본비용과 미래경영성과에 미치는 영향
남혜정 박종일 전규안 경영학연구 40 (5) : 1375 ~ 1413 [2011]
비상장 중소기업의 발생액 및 실물활동을 통한 이익조정실태
곽영민 ( Young Min Kwak ) 최종서 ( Jong Seo Choi ) 회계저널 19 (1) : 37 ~ 76 [2010]
분기별 이익조정의 형태: 적자회피와 반전현상
박연희 송인만 회계학연구 33 (2) : 1 ~ 28 [2008]
부채의 특성에 따른 이익조정
권혜진 김성혜 전성빈 회계ㆍ세무와 감사 연구 53 (2) : 39 ~ 78 [2011]
부정적인 어닝 서프라이즈를 회피하기 위한 이익조정
박종일 ( Jong Il Park ) 전규안(Kyu-An Jeon) 회계정보연구 28 (1) : 135 ~ 174 [2010]
결산일 차이가 감사보수,감사시간,그리고 감사품질에미치는영향
문상혁 지현미 최관 회계ㆍ세무와 감사 연구 (42) : 135 ~ 165 [2005]
감사인 교체와 감사품질
곽수근 박종일 회계ㆍ세무와 감사 연구 (46) : 191 ~ 226 [2007]
Why are earnings Kinky? An Examination of the earnings management explanation
Dechow Dechow, P. M. Richardson S.A Tuna I Review of Accounting Studies 8 : 355 ~ 384 [2003]
Voluntary audits and the cost of debt capital for Privately held firms: Korean evidence
Kim, J. B. Contemporary Accounting Research 28 (2) : 585 ~ 615 [2011]
Understanding earnings quality: A review of proxies their determinants and their consequences
Dechow, P. Journal of Accounting and Economics 50 : 344 ~ 401 [2010]
The world price of earningsopacity
Bhattacharya Bhattacharya, U. H.Daouk M.Welker The Accounting Review 78 : 641 ~ 678 [2003]
The value of financial statement versification in debt financing: Evidence from private U.S. Firms
Minnis, M. Journal of Accounting Research 49 (2) : 457 ~ 506 [2011]
The role of auditor choice in debt pricing in private firms
Fortin, S. Contemporary Accounting Research 24 (3) : 859 ~ 896 [2007]
The relative importance of firm incentives versus country factors in the demand for assurance services by private entities
Francis, J. E. Contemporary Accounting Research 28 (2) : 487 ~ 516 [2011]
The market pricing of accruals quality
LaFond Olsson Schipper Journal of Accounting and Economics 39 : 295 ~ 327 [2005]
The information content of losses
Hayn Hayn, C. Journal of Accounting and Economics 20 (2) : 125 ~ 153 [1995]
The importance of reporting incentives: Earnings management in European private and public firms
Burgstahler, D. C. The Accounting Review 81 (5) : 983 ~ 1016 [2006]
The impact of real earnings management over implied cost of equity capital
Kim, J. K. 2011 Proceedings of Symposium of Korean Accounting Association [2011]
The effect of alternative goals on earnings management studies: An earnings benchmark examination
Hansen, J. C. [2010]
The economicimplications of corporate financial reporting
Graham Journal of Accounting and Economics 40 : 3 ~ 73 [2005]
The demand for financial statements in an unreglated environment: An examination of the production and use of financial statements by privately held small business
Allee, K. D. The Accounting Review 84 (1) : 1 ~ 25 [2009]
The Rewards to Meeting orBeating Earnings Expectations
Bartov Bartov, E. C.Hayn Journal of Accounting Research 33 : 173 ~ 204 [2002]
The Relation Between Earnings Management UsingReal Activities Manipulation and Future Performance: Evidencefrom Meeting Earnings Benchmark
Gunny Contemporary Accounting Research 27 (2) : 855 ~ 888 [2010]
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Target Shooting: Review of EarningsManagement around Earnings Benchmarks
Habib Habib, A. J.C.Hansen [2008]
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Real versus accrual-based earnings management and implied cost of equity capital
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Real earnings management and cost of debt
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Real and accrual-based earnings management in the Pre and post Sarbanes Oxley period
Cohen, D. A. The Accounting Review 83 : 757 ~ 787 [2008]
ProspectTheory :An Analysis ofDecision UnderRisk
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Proprietary Information, FinancialIntermediation, and Research Incentives
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A.Leone C.E.Wasley Kothari Journal of Accounting and Economics 39 : 163 ~ 197 [2005]
On the use of accounting vs. realearnings management to meet earnings expectations - A market analysis
Chen Chen, J. L.Rees S.Sivaramakrishnan [2010]
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Management's Incentives to Avoid NegativeEarningsSurprises
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Bhojraj, S. Journal of Finance 64 : 2361 ~ 2388 [2009]
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Is ‘benchmark beating’ by Australian firms evidence of earnings management?
Coulton, J. Accounting and Finance 45 : 553 ~ 576 [2005]
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Xue, Y. [2005]
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Payne, J. L. Journal of Accounting, Auditing & Finance 15 (4) : 371 ~ 392 [2000]
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Dechow Skinner Accounting Horizons 14 : 232 ~ 250 [2000]
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Jacob, J. Journal of Accounting and Economics 43 : 369 ~ 390 [2007]
Earnings Quality in U.K. Private Firms: Comparative Loss Recognition Timeliness
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Degeorge R.Zeckhauser Journal of Business 72 (1) : 1 ~ 33 [1999]
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Kasznik M.McNichols Journal of Accounting Research 40 (3) : 727 ~ 759 [2002]
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An analysis of earnings management by European private firms
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3분기말까지 누적소폭이익 기업의 연차보고이익 분포의 특성 -이익유연화를 중심으로-
박종일 ( Jong Il Park ) 전규안(Kyu-An Jeon) 세무와회계저널 12 (1) : 229 ~ 264 [2011]
0을 전후로 한 이익의 비연속적 분포가 적자회피 이익조정의 결과인가?
박종찬 ( Jong Chan Park ) 윤소라 ( So Ra Yoon ) 회계저널 17 (3) : 255 ~ 285 [2008]

적자회피 및 이익감소회피 이익조정과 타인자본비용: 비상장기업의 실증적 증거

유사주제 논문( 58)

' 적자회피 및 이익감소회피 이익조정과 타인자본비용: 비상장기업의 실증적 증거' 의 주제별 논문영향력

주제별 논문영향력

' 적자회피 및 이익감소회피 이익조정과 타인자본비용: 비상장기업의 실증적 증거' 의 참고문헌

' 적자회피 및 이익감소회피 이익조정과 타인자본비용: 비상장기업의 실증적 증거' 의 유사주제( ) 논문