연구동향 분석

경영자 예측정보의 연속적 공시행태에 관한 연구 -전기 예측정확성 및 재무분석가의 영향을 중심으로

김경혜 ( Kyung Hye Kim ) 최경수 ( Kyong Soo Choi ) 황문호 ( Mun Ho Hwang ) 년

논문상세정보
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' 경영자 예측정보의 연속적 공시행태에 관한 연구 -전기 예측정확성 및 재무분석가의 영향을 중심으로' 의 참고문헌

  • 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]
  • 사외이사 특성이 경영자의 이익예측치에 미치는 영향
  • 공정공시제도 도입이후 기업의 공시행태 및 비기대실적치의정보효과
    김성민 전상경 Asia-Pacific Journal of Financial Studies 34 (3) : 71 ~ 100 [2005]
  • 공정공시제도 도입이후 경영자 예측정보 의 정확성
    권수영 이동호 황문호 회계학연구 34 (1) : 107 ~ 141 [2009]
  • 경영자의 자발적 회계정보 예측에 대한 주식시장에서의 정보효과
    손성규 회계학연구 22 (4) : 159 ~ 191 [1997]
  • 경영자예측정보의 자발적 공시와 기업특성
    정우성 대한경영학회지 23 : 113 ~ 142 [2000]
  • 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 이익예측정보와 재무분석가 이익예측수정
    권수영 권수영(Soo Young Kwon) 유승원 황문호 한국증권학회지 40 (3) : 431 ~ 459 [2011]
  • 경영자 예측정보의 유형별, 공시경로별 편의성 및 정확성 비교
    전영순 회계학연구 24 (3) : 25 ~ 51 [1999]
  • 경영자 예측정보의 신뢰성에 대한 외국인투자자 및 국내 기관투자가의 견제기능
    전영순 대한경영학회지 16 (4) : 1 ~ 913 [2003]
  • 경영자 예측정보 공시의 유용성에 관한 연구
    안상봉 이치훈 한길석 회계정보연구 (13) : 65 ~ 77 [2000]
  • anagement forecast credibility and underreaction to news
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  • Why Firms Voluntarily Disclose Bad News
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  • Why Do Managers Voluntarily Release EarningsForecasts?
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    Baginski, S. Journal of Accounting Research 42 : 1 ~ 29 [2004]
  • Voluntary disclosure and insider transactions
    Noe, C. Journal of Accounting and Economics 27 (3) : 305 ~ 326 [1999]
  • Voluntary disclosure and Analyst feedback
    Langberg, N. Journal of Accounting Research 48 (3) : 603 ~ 646 [2010]
  • Unsystematic security price movements, management earnings forecasts, and revisions in consensus analyst earnings forecasts
    Jennings, R. Journal of Accounting Research 25 : 90 ~ 110 [1987]
  • To Guide or Not to Guide?Causes and Consequences of Stopping Quarterly Earnings Guidance
    B.Lev Houston Houston, J. F. J.W.Tucker Contemporary Accounting Research 27 (1) : 143 ~ 185 [2010]
  • The superiority of analysts's forecasts for the market's assessment of unexpected earnings
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  • The relation between a prior earnings forecast by management and analyst response to a current management for
    Williams, P. The Accounting Review : 103 ~ 113 [1996]
  • The joint effect of management’s prior forecast accuracy and the form of its financial forecasts on investor judgment
    Hirst, D. E. Journal of Accounting Research 37 : 101 ~ 124 [1999]
  • The interaction among disclosure, competition, between firms, and analyst following
    Arya, A. Journal of Accounting and Economics 43 : 321 ~ 339 [2007]
  • The empirical study on the usefulness of accounting income information and sales information derived from financial analysts' forecasts
    Lee, N. J. The Journal of Korean Securities Association 14 : 523 ~ 553 [1997]
  • The effect of stock price on discretionary disclosure
    Sletten, E. Review of Accounting Studies 17 : 96 ~ 133 [2012]
  • The effect of legal environment on voluntary disclosure: Evidence from management earnings forecasts issued in U.S. and Canadian markets
    Baginski, S. The Accounting Review 77 (1) : 25 ~ 50 [2002]
  • The economicimplications of corporate financial reporting
    Graham Journal of Accounting and Economics 40 : 3 ~ 73 [2005]
  • The common structure of statistical models of truncation, sample selection and dependent variables and a simple estimator for such models
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  • The accuracy of managers’ earnings forecasts and relevance as proxies for market expectation of earnings
    Jung, W. S. The Journal of Korean Securities Association 21 : 265 ~ 293 [1997]
  • The Role of Biased Earnings Guidance in Creating a Healthy Tension between Managers and Analysts
    Mittendorf, B. The Accounting Review 80 (4) : 1193 ~ 1209 [2005]
  • The Nature of the Interaction between Mandatory and Voluntary Disclosures
    Einhorn Journal of Accounting Research 43 (4) : 593 ~ 621 [2005]
  • The Discretionary Disclosure of Managers' Forecasts and Firm Characteristics
    Jung, W. S. DAEHAN Journal of Business 23 : 113 ~ 142 [2000]
  • The Association betweenOutside Directors, Institutional Investors and the Properties ofManagement Earnings Forecasts
    Ajinkya Ajinkya, B. P.Sengupta S.Bhojraj Journal of Accounting and Research 43 (3) : 343 ~ 376 [2005]
  • Serial Correlation in ManagementEarnings Forecast Errors
    Gong J.J.Wang L.Y.Li Journal of Accounting Research 49 (3) : 677 ~ 720 [2011]
  • Proprietary and nonproprietary disclosure
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  • Positive accounting theory
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  • Once bitten, twice shy: The relation between outcomes of earnings guidance and management guidance strategy
    Feng, M. The Accounting Review 85 (6) : 1951 ~ 1984 [2010]
  • On the Association Between Voluntary Disclosure andEarnings Management
    Kaznik Journal of Accounting Research 37 : 57 ~ 81 [1999]
  • Management EarningsForecasts: Their Usefulness as a Source of Firm-Specific Information toSecurity Analysts
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    Hirst Hirst, E. L.Koonce S.Venkataraman Accounting Horizons 22 : 315 ~ 338 [2008]
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    Chen Chen, S. D.Matsumoto S.Rajgopal Journal of Accounting and Economcis 51 : 134 ~ 150 [2011]
  • Investor Sophistication and Voluntary Disclosures
    Dye Dye, R. Review of Accounting Studies 3 : 261 ~ 287 [1998]
  • Institutionalownership and the extent to which stock prices reflect futureearnings?
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  • Information Asymmetry,Corporate Disclosure, and the Capital Markets: A Review of theEmpirical Disclosure Literature
    Healy Palepu Journal of Accounting and Economics 32 : 405 ~ 440 [2001]
  • Firm characteristics and analyst folling
    Bhushan, R Journal of Accounting and Economics 11 : 225 ~ 274 [1989]
  • Financial analysts’ forecast revisions and managers’ reporting behavior
    Beyer, A. Journal of Accounting and Economics 46 (2-3) : 334 ~ 348 [2008]
  • Factors Associatedwith the Disclosure of Managers’Forecast
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  • Expectations adjustment via timely management forecasts: Review, synthesis, and suggestions for future research
    King, R. Journal of Accounting Literature 9 : 113 ~ 144 [1990]
  • Expectations Managementand Beatable Targets: How Do Analysts React to Public EarningsGuidance?
    Cotter Cotter, J. P.Wysocki Contemporary Accounting Research 23 (3) : 593 ~ 624 [2006]
  • Evidence that management earnings forecasts do not fully incorporate information in prior forecast errors
    Xu, W Journal of Business Finance & Accounting 36 (7) : 822 ~ 837 [2009]
  • Essays on Disclosure
    Verrecchia Journal of Accounting and Economics 32 : 97 ~ 180 [2001]
  • Empirical Research on Accounting Choice
    Fields L.Vincent T.Lys Journal of Accounting and Economics 31 : 255 ~ 307 [2001]
  • Effect of reputation on the credibility of management forecasts
    Hutton, A. [2009]
  • Earnings disclosures and stockholder lawsuits
    Skinner Journal of Accounting and Economics 23 (3) : 249 ~ 283 [1997]
  • Earnings Performance and Discretionary Disclosure
    Miller Journal of Accounting Research 40 : 173 ~ 204 [2002]
  • Do management earnings forecasts incorporate information inaccruals?
    Xu, W Journal of Accounting and Economics 49 : 227 ~ 246 [2010]
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    Verrecchia Journal of Accounting and Economics 5 : 179 ~ 194 [1983]
  • Disclosure policies with multiple users
    Newman R.Sansing Journal of Accounting Research 31 (1) : 92 ~ 112 [1993]
  • Differential Bias and Accuracy of Management’s Voluntary Forecast Disclosure Across Forecast Types and Outlets
    Cheon, Y. S. Korean Accounting Review 24 (3) : 25 ~ 51 [1999]
  • Cross-Sectional Determinants of AnalystRatings of Corporate Disclosures
    Lang R.Lundholm Journal of Accounting Research 31 (2) : 246 ~ 271 [1993]
  • Credibility of management forecast
    Rogers, J. The Accounting Review 80 (4) : 1233 ~ 1260 [2005]
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  • CEO stock option awards and the timing ofcorporate voluntary disclosures
    Aboody R.Kasznik Journal of Accounting and Economics 29 (1) : 73 ~ 100 [2000]
  • CEO ability and management earnings forecasts
    Baik, B. Contemporary Accounting Research 28 (5) : 1645 ~ 1668 [2011]
  • Beyond forecasting track records: Determinants of management earnings guidance usefulness and their effects on market reactions to guidance news
    Atiase, R. [2010]
  • Analysts' incentives to overweight management guidance when revising their short-term earnings forecasts
    Feng, M. The Accounting Review 85 (5) : 1617 ~ 1646 [2010]
  • An information content study of the management's forecast
    Sohn, S. K. Korean Accounting Review 22 (4) : 159 ~ 161 [1997]
  • An Evaluation of Alternative Proxies for the Market'sAssessment of Unexpected Earnings
    Brown M.E.Zmijewski R.L.Hagerman Journal of Accounting and Economics 9 (2) : 159 ~ 193 [1987]
  • A review of the empirical disclosure literature: Discussion
    Core, J. Journal of Accounting and Economics 31 : 441 ~ 456 [2001]