전문경영자 기업의 지배구조와 비대칭적 원가행태
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전문경영자 기업의 지배구조와 비대칭적 원가행태' 의 참고문헌
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회계감사인의 산업별 전문성과 회계감사보수와의 관계
나종길
최기호
회계학연구 31 (1) : 33 ~ 68
[2006]
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한국기업의 대리인비용과 기업가치: 외국인 지분의역할
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이익조정유인이 원가의 비대칭성에 미치는 영향 : 적자회피및 이익유연화, Big-Bath를 중심으로
구정호
회계학연구 36 (3) : 135 ~ 177
[2010]
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이익-보상관계와 원가의 비대칭성
남천현
이용규
관리회계연구 10 (1) : 191 ~ 214
[2010]
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이사회 및 감사위원회 특성과 회계부정 간의 관계에 관한 실증분석
최 관
회계와 감사연구 (48) : 351 ~ 389
[2008]
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감사품질이 이익의 질과 자본비용에 미치는 영향
김경태
회계학연구 31 (3) : 243 ~ 284
[2006]
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감사품질이 경영자 예측정보의 편의성 및 정확성에미치는 영향: 감사능력 대 감사노력
권수영
기은선
회계학연구 36 (1) : 71 ~ 124
[2011]
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감사위원회와 사외이사가 경영자의 사적소비와 자산효율성에 미치는 영향
김문태
박길영
회계정보연구 27 (2) : 211 ~ 235
[2009]
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감사위원회 도입이 이익조정에 미치는 영향
이경태
이상철
회계학연구 28 (3) : 143 ~ 172
[2003]
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Theory of the firms : Managerial behavior, agency costs, and capital structure
Jensen, M.
Journal of Financial Economics 3 (4) : 305 ~ 360
[1976]
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The effect of audit committee performance on earnings quality
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The Use of Audit Committee for Monitoring
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The EffectofAuditFirm Size on AuditPrices:AStudy of the Australian Market
Francis
Journal of Accounting & Economics 6 : 133 ~ 151
[1984]
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The Design of Cost Management System: Text, Cases, and Readings
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The Agency Problem, Cooporate Governance, and the Asymmetrical Behavior of Selling, General, and Administrative Costs
Chen, C.
Contemporary Accounting Research 29 (1) : 252 ~ 282
[2012]
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Separation of ownership and control
Fama
Jensen
Journal of Law and Economics : 301 ~ 325
[1983]
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Managerial discretion and optimal financing policies
Stulz
Journal of Financial Economics 26 (1) : 3 ~ 27
[1990]
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Large shareholders andthe monitoring of managers: The case of antitakeovercharter amendments
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Large Shareholders andCorporateControl
Shleifer
Vishny
Journal of Political Economy 94 (3) : 461 ~ 468
[1986]
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Firm Performance and Board Committee Structure
Klein
Klein, A.
The Journal of Law and Economics 41 : 275 ~ 303
[1998]
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Factors Related to Auditor-Client Disagreement over Income-Increasing Accounting Methods
DeFond, M.
Contemporary Accounting Research (9) : 415 ~ 431
[1993]
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Earningsmanagementtoavoid earningsdecreasesandlosses
Burgstahler
Journal of Accounting and Economics 24 : 99 ~ 126
[1997]
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Earnings Management andCorporate Governance: The Roles of the Board and the Audit Co-mmittee
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Earnings Management PrecedingManagement Buyout Offers
Perry
Williams
Journal of Accounting and Economics 18 (2) : 157 ~ 179
[1994]
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Does Capacity Utilization Affect the “Stickiness” of Cost?
Balakrishnan, R.
Journal of Accounting, Auditing and Finance 19 (3) : 283 ~ 299
[2004]
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Discussion of Financial Reporting Standards, Agency Costs, and Shareholder Intervention
Watts, R. L.
Journal of Accounting Literature 7 : 125 ~ 132
[1988]
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Cost Behavior and Analysts' Earnings Forecasts
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Corporate Ownership Around the World
Porta
Journal of Finance 54 : 471 ~ 518
[1999]
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Auditor industry specialization and earnings quality
Balsam, S.
Auditing: A Journal of Practice and Theory 22 (2) : 71 ~ 97
[2003]
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Auditor Size and Audit Quality
DeAngelo
Journal of Accounting & Economics 3 : 183 ~ 199
[1981]
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Audit Quality and the Pricing of DiscretionaryAccruals
Krishnan
Auditing: A Journal of Practice and Theory : 109 ~ 126
[2001]
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Audit Fee and Auditor Size: Further Evidence
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Audit Committees and Quarterly Earnings Management
Yang, J. S.
International Journal of Auditing 9 : 201 ~ 219
[2005]
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Audit Committee,Board of Director Characteristics and Earnings Management
Klein
Journal of Accounting and Economics 33 : 375 ~ 400
[2002]
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AreSelling General and Administrative Costs “Sticky
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Are Overhead Costs Strictly Proportional to Activity?
Noreen, E.
Journal of Accounting and Economics 17 : 255 ~ 278
[1994]
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Agency Cost and OwnershipStructure
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A Test of Audit Pricing in The Small-Client Segement of The U.S. Audit Market
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전문경영자 기업의 지배구조와 비대칭적 원가행태'
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