Korean Management Review

PDF is not available for this article.

REFERENCES (38)

[1]
[1] [학술지(정기간행물)] 이정화/기업지배구조와 회계정보공시와의 관계에 대한 실증연구/회계학연구/2005/30(3)/33~70/한국회계학회/ Google Scholar ›
[2]
[2] [학술대회논문] 안윤영/외국인투자자와 정보비대칭 및 기업가치와의 관계/한국회계회 2004년도 동계학술연구발표회논문집/2004//203~241/한국회계회 Google Scholar ›
[3]
[3] [학술지(정기간행물)] 양동훈/이익유연화가 기업의 부채조달비용에 미치는 영향에 관한 연구/회계저널/2007/16(4)/57~78/한국회계학회/ Google Scholar ›
[4]
[4] [학술대회논문] 허영빈/외국인 및 기관투자자의 소유지분이 회계정보 공시수준에 미치는 영향/한국회계학회 2000년도 동계 학술 연구발표회 발표논문집/2000//91~119/한국회계학회 Google Scholar ›
[5]
[5] [학술지(정기간행물)] Ahmed, A./The Role of Accounting Conservatism in Mitigating Bondholder-Shareholder Conflicts over Dividend Policy and in Reducing Debt Costs/The Accounting Review/2002/77(4)/867~890// Google Scholar ›
[6]
[6] [학술지(정기간행물)] Akerlof G/The Market for ‘Lemons’:Quality Uncertainty and the Market Mechanism/The Quarterly Journal of Economics/1970/84/488~500// Google Scholar ›
[7]
[7] [학술지(정기간행물)] Amihud, Y/Asset Pricing and the Bid-Ask Spread/Journal of Financial Economics/1986/17(2)/223~249// Google Scholar ›
[8]
[8] [보고서] Predicting Financial Distress of Companies: Revisiting the Z-score and ZETA Models, Working Paper/Altman,E/New York University/2000/~/ Google Scholar ›
[9]
[9] [학술지(정기간행물)] Billings,B/Revisiting the Relation between the Default Risk of Debt and the Earnings Response Coefficient/The Accounting Review/1999/74(4)/509~522// Google Scholar ›
[10]
[10] [학술지(정기간행물)] Bharath, S./Accounting Quality and Debt Contracting/The Accounting Review/2008/83(1)/1~28// Google Scholar ›
[11]
[11] [학술지(정기간행물)] Bhattacharya, U/Insiders,Outsiders,and Market Breakdowns/Review of Financial Studies/1991/4(2)/255~282// Google Scholar ›
[12]
[12] [학술지(정기간행물)] Botosan,C/Disclosure Level and Cost of Equity Capital/The Accounting Review/1997/72/323~349// Google Scholar ›
[13]
[13] [학술지(정기간행물)] Botosan, C./A Reexamination of disclosure Level and the Expected Cost of Equity Capital/Journal of Accounting Research/2002/40/21~40// Google Scholar ›
[14]
[14] [학술지(정기간행물)] Bushman,R.,A.Smith/Financial Accounting Information and Corporate Governance/Journal of Accounting and Economics/2001/32/237~333// Google Scholar ›
[15]
[15] [학술지(정기간행물)] Bushman,R.,A.Smith/Transparency,Financial Accounting Information and Corporate Governance/Economic Policy Review/2003/9/65~87// Google Scholar ›
[16]
[16] [보고서] Business Group Affiliation and the Cost of Capital, Working Paper/Byun, H./Kangwon National University & Seoul National University/2008/~/ Google Scholar ›
[17]
[17] [학술지(정기간행물)] Dechow, M/The Quality of Accruals and Earnings: The Role of Accruals Estimation Errors/The Accounting Review/2002/77(4)/35~59// Google Scholar ›
[18]
[18] [학술지(정기간행물)] Easlley, D/Information and the Cost of Capital/Journal of Finance/2003/59(4)/1553~1583// Google Scholar ›
[19]
[19] [학술지(정기간행물)] Francis, J./The Market Pricing of Accruals Quality/Journal of Accounting and Economics/2005/39/295~327// Google Scholar ›
[20]
[20] [학술지(정기간행물)] Feltham, G/Valuation and Clean Surplus Accounting for Operating and Financial Activities/Contemporary Accounting Research/1995/11(2)/689~731// Google Scholar ›
[21]
[21] [학술지(정기간행물)] Francis, J./Voluntary Disclosure,Earnings Quality and Cost of Capital/Journal of Accounting Research/2008/46(1)/53~99// Google Scholar ›
[22]
[22] [학술지(정기간행물)] Frankel, R./Discretionary Disclosure and External Financing/The Accounting Review/1995/70(1)/135~150// Google Scholar ›
[23]
[23] [학술지(정기간행물)] Frankel, R/Characteristics of a Firms Information Environment and the Information Asymmetry between Insiders and Outsiders/Journal of Accounting and Economics/2004/37/229~259// Google Scholar ›
[24]
[24] [학술지(정기간행물)] Givoly, D/The Information Content of Financial Analysts’ Forecasts of Earnings:Some Evidence on Semistrong Inefficiency/Journal of Accounting and Economics/1979/1/165~185// Google Scholar ›
[25]
[25] [학술지(정기간행물)] Heflin, F./Disclosure Policy and Market Liquidity:Impact of depth Quotes and Order Sizes/Contemporary Accounting Research/2005/22(4)/689~731// Google Scholar ›
[26]
[26] [학술지(정기간행물)] Horrigan,J/The Determination of Longterm Credit Standing with Financial Ratios/Journal of Accounting Research/1966/4/44~62// Google Scholar ›
[27]
[27] [학술지(정기간행물)] Kaplan, R/Statistical Models of Bond Ratings:a Methodological Inquiry/Journal of Business/1979/52/231~261// Google Scholar ›
[28]
[28] [학술지(정기간행물)] Lang, M./Cross-sectional Determinants of Analyst Ratings of Corporate Disclosures/Journal of Accounting Research/1993/31/246~271// Google Scholar ›
[29]
[29] [학술지(정기간행물)] Lang, M/Corporate Disclosure Policy and Analysts/The Accounting Review/1996/71(4)/467~492// Google Scholar ›
[30]
[30] [학술지(정기간행물)] Lee, Y./Cherry Picking,Disclosure Quality,and Comprehensive Income Reporting Choices:The Case of Property-Liability Insurers/Contemporary Accounting Research/2006/23/655~692// Google Scholar ›
[31]
[31] [학술지(정기간행물)] Lys, T/The Association between Revisions of Financial Analysts’ Earnings Forecasts and Security-price Changes/Journal of Accounting and Economics/1990/13/341~363// Google Scholar ›
[32]
[32] [보고서] Analysts Forecast Characteristics and the Cost of Debt, Working Paper/Mansi, S./University of Arizona/2007/~/ Google Scholar ›
[33]
[33] [학술지(정기간행물)] Mazumdar, S/Disclosure and the Loan Spread on Private Debt/Financial Analysts Journal/2005/61(3)/83~95// Google Scholar ›
[34]
[34] [학술지(정기간행물)] McNichols,M/Discussion of the Quality of Accruals and Earnings:The Role of Accrual Estimation Errors/The Accounting Review/2002/77/61~69// Google Scholar ›
[35]
[35] [학술지(정기간행물)] Sengupta,P/Corporate Disclosure Quality and the Cost of Debt/The Accounting Review/1998/73/459~474// Google Scholar ›
[36]
[36] [학술지(정기간행물)] Singhvi, S/An Empirical Analysis of The Quality of Corporate Financial Disclosure/The Accounting Review/1971/46(1)/129~138// Google Scholar ›
[37]
[37] [학술지(정기간행물)] Welker M/Disclosure Policy,Information Asymmetry,and Liquidity in Equity Markets/Contemporary Accounting Research/1995/11/801~827// Google Scholar ›
[38]
[38] [학술지(정기간행물)] Ziebart, D/Bond Ratings,Bond Yields and Financial Information/Contemporary Accounting Research/1992/9/252~282// Google Scholar ›

Publication History

Published 2011-01-01

Metrics

Cited by 39

Effect of Disclosure Quality on Cost of Debt