인기 연구 키워드 :
인기 활용 키워드 :

기업지배구조와 이익유연화에 관한 연구

서정우 ( Chung Woo Suh ) 박종일 ( Jong Il Park ) 신재용 ( Jae Yong Shin ) 년

활용도
공유도
영향력

논문상세정보

- 저자 서정우 ( Chung Woo Suh ) 박종일 ( Jong Il Park ) 신재용 ( Jae Yong Shin )
- 제어번호 99785543
- 학술지명 회계학연구
- 권호사항 Vol. 38 No. 3 [ 2013 ]
- 발행처 한국회계학회
- 발행처 URL http://www.kaa-edu.or.kr
- 자료유형 학술저널
- 수록면 41-79 ( 39쪽)
- 언어 Korean
- 출판년도 2013
- 등재정보 KCI등재
- 판매처 한국학술정보
- 참고문헌( 79)
유사주제 논문( 0)

인용/피인용

기업지배구조와 이익유연화에 관한 연구

' 기업지배구조와 이익유연화에 관한 연구' 의 참고문헌

한국주식시장에 사후적 지배구조 프리미 엄이 존재하는가?
박경서 변희섭 이은정 한국증권학회지 38 (4) : 423 ~ 454 [2009]
이익유연화현상과 정보효과:투자자가 유용한 정보를얻을 수 있는가?
송인만 이용호 회계학연구 22 (4) : 193 ~ 220 [1997]
이익유연화가 회계이익 및 현금흐름의 정보가치에 미치는 효과
송동건 최종서 회계ㆍ세무와 감사 연구 (40) : 215 ~ 236 [2004]
이익유연화가 자본비용을 감소시키는가? -유가증권상장기업과 코스닥상장기업을 중심으로-
박종일 ( Jong Il Park ) 박찬웅 ( Chan Woong Park ) 최성호 ( Sung Ho Choi ) 세무와회계저널 13 (1) : 33 ~ 63 [2012]
이익유연화가 기업의 부채조달비용에 미치는 영향에 관한 연구
권수천 양동훈 최관 최신재 회계저널 16 (4) : 57 ~ 78 [2002]
이익유연화 보수적 회계처리 및 재량적 발생액이 신용등급에 미치는 영향
박종일 박종일 남혜정 최성호 경영학연구 40 (4) : 1015 ~ 1053 [2011]
기업지배구조와 주주부의 배분에 관한 연구
박광우 박래수(Rae Soo Park) 황이석(Lee Seok Hwang) Asia-Pacific Journal of Financial Studies 34 (4) : 149 ~ 188 [2005]
기업지배구조와 이익조정: 최대주주 지분율을 중심으로
박종일 회계학연구 28 (2) : 135 ~ 172 [2003]
기업지배구조와 이익의 질
정효익 최정호 경영학연구 36 (2) : 527 ~ 549 [2005]
기업지배구조와 기업성과 및 기업가치 :한국상장기업에 대한 실증연구
오재영 윤봉한 Asia-Pacific Journal of Financial Studies 34 (1) : 227 ~ 263 [2005]
기업지배구조가 이익과 신용등급간의 관련성에 미치는 효과
박종일 ( Jong Il Park ) 서정우 ( Chung Woo Suh ) 신재용 ( Jae Yong Shin ) 경영학연구 41 (6) : 1309 ~ 1345 [2011]
기업지배구조가 실물활동에 기반을 둔 이익조정에 미치는 효과
강윤식 ( Yun Sik Kang ) 김유찬 ( Yoo Chan Kim ) 경영학연구 40 (1) : 1 ~ 28 [2011]
Value-relevant properties of smoothed earnings
Thomas, J. [2003]
TheEffectofAuditQuality on Earnings Management
Connie Contemporary Accounting Research 15 : 1 ~ 24 [1998]
The use of accruals in income smoothing: A permanent earnings hypothesis
Chaney, P. Advances in Quantitative Analysis of Finance & Accounting 6 : 103 ~ 135 [1998]
The role of information and financial reporting in corporate governance and debt contracting
Armstrong, C. S. Journal of Accounting and Economics 50 : 179 ~ 234 [2010]
The relationship between the smoothing of reported income and risk-adjusted returns
Michelson. S. E. Journal of Economics and Finance 24 : 14l ~ l59 [2000]
The quality of accruals and earnings:The role of accrual estimation errors
Dechow, P Accounting Review 77 : 35 ~ 59 [2002]
The economicimplications of corporate financial reporting
Graham Journal of Accounting and Economics 40 : 3 ~ 73 [2005]
The association between outside directors, institutional investors, and the properties of management
Ajinkya, B. Journal of Accounting Research 43 : 343 ~ 376 [2005]
The association between boards, audit committees, and management earnings forecasts: an empirical analysis
Karamanou, I. Journal of Accounting Research 43 : 453 ~ 486 [2005]
The Pricing of Discretionary Accruals
Subramanyam Journal of Accounting and Economics 22 : 249 ~ 281 [1996]
The Effect of Bonus Schemes on AccountingDecisions
Healy Journal of Accounting and Economics 7 : 85 ~ 107 [1985]
Sustained earnings and revenue growth, earnings quality, and earnings response coefficients
Ghosh, A. Review of Accounting Studies 10 : 33 ~ 57 [2005]
Smoothing income numbers : objectives, means, and implications
Ronen, Joshua Addison-Wesley Publishing Company [1981]
Smoothing income in anticipation of futureearnings
Defond Park Journal of Accounting and Economics 23 : 115 ~ 139 [1997]
Restoring Trust after Fraud: Does Corporate Governance Matter?
Farber.D.B The Accounting Review 80 : 539 ~ 561 [2005]
Reporting discretion and private information communication through earnings
K.R.Subramanyam Sankar Journal of Accounting Research 39 : 365 ~ 386 [2001]
Private Information, earningsmanipulations, and executive stock-option exercises
Bartov Bartov, E. P.Mohanram The Accounting Review 79 : 889 ~ 920 [2004]
Postulates, Principles and Research in Accounting
Gordon The Accounting Review 39 : 251 ~ 263 [1964]
Positive accounting theory
Watts, Ross L. Prentice-Hall [1986]
Performance measure garbling under renegotiation in multiperiod agencies
Demski, J. Journal of Accounting Research 37 (Supplement) : 187 ~ 214 [1999]
Performance matcheddiscretionary accrual measures
A.Leone C.E.Wasley Kothari Journal of Accounting and Economics 39 : 163 ~ 197 [2005]
Perceived Auditor Quality and the Earnings Response Coefficient
T.Wong Teoh The Accounting Review 68 : 346 ~ 366 [1993]
Market rewardsassociated with patterns of increasing earnings
Barth Barth, M. J.A.Elliott M.W.Finn Journal of Accounting Research 37 : 387 ~ 413 [1999]
Managerial ownership and accounting conservatism
LaFond, R. Journal of Accounting Research 46 : 101 ~ 135 [2008]
Litigation risk and the financial reporting credibility of Big 4 versus non-Big 4 audits: Evidence from Anglo-American countries
Khurana, I. Khurana, I. K. The Accounting Review 79 : 473 ~ 495 [2004]
Investor protection and earnings management
Leuz, C. Journal of Financial Economics 69 : 505 ~ 527 [2003]
Information and the cost of capital
Easley O’Hara Journal of Finance 59 : 1553 ~ 1583 [2004]
Income smoothing, earnings quality and firm valuation
Bao, B. H. Journal of Business Finance and Accounting 32 : 1525 ~ 1557 [2004]
Income smoothing as rational equilibrium behavior
Lambert Lambert, R. The Accounting Review 41 : 604 ~ 618 [1984]
Income smoothing and underperformance in initial public offerings
Chaney, P. K. Journal of Corporate Finance 4 : 1 ~ 29 [1995]
Income smoothing and information contents: Can investors get useful information?
Song, I. M. Korean Accounting Review 22 : 193 ~ 220 [1997]
Income Smoothing and the Cost of Debt
Li, S. N.Richie [2009]
Income Smoothing : The Role of Management
Beidleman The Accounting Review 48 : 653 ~ 667 [1973]
Financial accountinginformation and corporate governance
Bushman Smith Journal of Accounting and Economics 32 : 237 ~ 333 [2001]
Financial Accounting Information, Organizational Complexity, and Corporate Governance Systems
A.Smith Bushman, R. Q.Chen Journal of Accounting and Economics 37 : 167 ~ 201 [2004]
Estimating standard errors in finance panel data sets: Comparing approaches
Petersen Review of Financial Studies 22 : 435 ~ 480 [2009]
Earnings volatility, earnings management, and equity value
Hunt S.Moyer T.Shevlin [2000]
Earnings volatility, cash flow volatility and firm value
Allayannis G. [2005]
Earnings volatility and earnings predictability
Dichev, I. D. Journal of Accounting and Economics 47 : 160 ~ 181 [2009]
Earnings smoothness, average returns, and implied cost of equity capital
McInnis McInnis, J. The Accounting Review 85 : 315 ~ 341 [2010]
Earnings smoothness and cost of debt
Amiram, D. [2011]
Earnings momentum and earnings management
D.Skinner L.Myers Myers Myers, L. A. [2007]
Earnings managementduring importreliefinvestigations
Jones Jones, J. Jones, J. J. Journal of Accounting Research 29 : 193 ~ 228 [1991]
Earnings management and the revelation principle
Arya, A. Review of Accounting Studies 3 : 7 ~ 34 [1998]
Earnings management
Schipper, K. Accounting Horizons 3 : 91 ~ 106 [1989]
Earnings Management through Real Activities Manipulation
Roychowdhury Journal of Accounting & Economics 42 : 335 ~ 370 [2006]
Earnings Management in an Overlapping GenerationsModel
Dye Dye, R. Dye, R. A. Journal of Accounting Research 26 : 195 ~ 235 [1988]
Does Income Smoothing Improve EarningsInformativeness?
P.Zarowin Tucker Tucker, J. The Accounting Review 81 : 251 ~ 270 [2006]
Do Nonaudit ServicesCompromise Auditor Independence? Further Evidence
Ashbaugh B.W.Mayhew R.LaFond The Accounting Review 78 : 611 ~ 639 [2003]
Detecting Earnings Management
Amy P.Sweeney Patricia M.Dechow The Accounting Review 70 : 193 ~ 225 [1995]
Debt Covenant Violation andManipulation of Accruals
Defond J.Jiambalvo Journal of Accounting and Economics 17 : 145 ~ 176 [1994]
Costsof equity and earnings attributes
Francis K.Shipper The Accounting Review 79 : 967 ~ 1010 [2004]
Correcting for Cross-Sectionaland Time-Series Dependence in Accounting Research
D.J.Taylor G.Ormazabal Gow The Accounting Review 85 : 483 ~ 512 [2010]
Corporate Governance and Dividend Policy under External Financing Constraints and Agency Problems
김성민 Asia-Pacific Journal of Financial Studies 37 (5) : 949 ~ 981 [2008]
Classificatory smoothing: Alternative income models
Ronen, J. Journal of Accounting Research 13 : 133 ~ 149 [1975]
Causes and consequences of earnings manipulation
A.Sweeney Dechow Dechow, P Contemporary Accounting Research 13 : 1 ~ 36 [1996]
Beating earnings benchmarks and the cost of debt
Jiang, J. The Accounting Review 83 : 377 ~ 416 [2008]
Audit quality and properties of analysis earnings forecasts
Behn, B. K. The Accounting Review 83 : 327 ~ 349 [2008]
Audit Committee,Board of Director Characteristics and Earnings Management
Klein Journal of Accounting and Economics 33 : 375 ~ 400 [2002]
Audit Committee Quality and Internal Control: AnEmpirical Analysis
Krishnan Krishnan, J. The Accounting Review 80 : 649 ~ 675 [2005]
An explanation for accounting income smoothing
S.Titman Trueman Journal of Accounting Research 26 (Supplement) : 127 ~ 139 [1988]
An EmpiricalAnalysisoftheRelation Betweenthe Board of Director Composition and Financial StatementFraud
Beasley The Accounting Review 71 : 443 ~ 465 [1996]
Accruals, income smoothing, and bond rating
Gu, Z. [2006]
Accounting Conservatism and Board of Director Characteristics: An Empirical Analysis
Ahmed A. Ahmed, A. S. Journal of Accounting and Economics 43 : 411 ~ 437 [2007]
A theory of income and dividend smoothing based on incumbency rents
Fudenberg Tirole Journal of Political Economy 103 : 75 ~ 93 [1995]
A review of the earnings management literature and its implications for standard setting
Healy Wahlen Accounting Horizons 13 : 365 ~ 383 [1999]
A Simple, Positive Semi-Definite, Heteroscedasticityand Autocorrelation Consistent Covariance Matrix
K.West Newey Econometrica 55 : 703 ~ 708 [1987]

기업지배구조와 이익유연화에 관한 연구

유사주제 논문( 0)

' 기업지배구조와 이익유연화에 관한 연구' 의 참고문헌

' 기업지배구조와 이익유연화에 관한 연구' 의 유사주제( ) 논문