Korean Management Review

PDF is not available for this article.

REFERENCES (22)

[1]
[1] [보고서] 주권상장법인의 2011.년 1분기보고서중 K-IFRS 재무공시 사항 점검결 과 및 지도방안/금융감독원 보도자료/금융감독원 회계감독1국/2011/~/ Google Scholar ›
[2]
[2] [학술지(정기간행물)] 김연화/공시품질의 효과에 관한 연구/회계정보연구/2009/27(2)/145~175/한국회계정보학회/ Google Scholar ›
[3]
[3] [학술지(정기간행물)] 김상일/내부자 거래와 재무분석가 이익예측 특성의 상관성 연구/한국증권학회지/2009/38(3)/393~422/한국증권학회/ Google Scholar ›
[4]
[4] [학술지(정기간행물)] 이상철/공시품질과 타인자본비용의 관련성에 대한 연구/회계저널/2011/20(4)/1~34/한국회계학회/ Google Scholar ›
[5]
[5] [학술지(정기간행물)] 이정화/기업지배구조와 회계정보공시와의 관계에 대한 실증연구/회계학연구/2005/30(3)/33~70/한국회계학회/ Google Scholar ›
[6]
[6] [학술지(정기간행물)] 안윤영/재무분석가의 특성이 이익예측정확성에 미치는 영향/회계학연구/2006/31(4)/1~23/한국회계학회/ Google Scholar ›
[7]
[7] [학술지(정기간행물)] 정석우/재무분석가의 분석기업 결정과 예측특성에 영향을 미치는 요인/회계학연구/2003/28(4)/61~84/한국회계학회/ Google Scholar ›
[8]
[8] [학술지(정기간행물)] Barron, O./Using analysts' forecasts to measure properties of analysts' information environment/The Accounting Review/1998/73/421~433// Google Scholar ›
[9]
[9] [학술지(정기간행물)] Bhushan, R./Firm characteristics and analyst following/Journal of Accounting and Economics/1989/11/255~274// Google Scholar ›
[10]
[10] [학술지(정기간행물)] Botosan, C./Disclosure level and cost of equity capital/The Accounting Review/1997/72/323~349// Google Scholar ›
[11]
[11] [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 ›
[12]
[12] [학술지(정기간행물)] Brown, L./An information interpretation if financial analyst superiority in forecasting earnings/Journal of Accounting Research/1987/25/49~67// Google Scholar ›
[13]
[13] [학술지(정기간행물)] Brown, L./The effect of annual earnings announcements on convergence of beliefs/The Accounting Review/1992/67/862~875// Google Scholar ›
[14]
[14] [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 ›
[15]
[15] [학술지(정기간행물)] Kothari, S. P./Capital markets research in accounting/Journal of Accounting and Economics/2001/31(1)/105~231// Google Scholar ›
[16]
[16] [보고서] Accounting information, disclosure, and the cost of capital/Lambert, R.//2006/~/ Google Scholar ›
[17]
[17] [학술지(정기간행물)] Lang, M./Cross-sectional determinants of analyst ratings of corporate disclosures/Journal of Accounting Research/1993/31(2)/246~271// Google Scholar ›
[18]
[18] [학술지(정기간행물)] Lang, M./Corporate disclosure and analyst behavior/The Accounting Review/1996/71/467~492// Google Scholar ›
[19]
[19] [학술지(정기간행물)] Morse, D./Earnings announcements and the convergence(or divergence)of beliefs/The Accounting Review/1991/66/376~388// Google Scholar ›
[20]
[20] [학술지(정기간행물)] Peek, M./The influence of accounting changes on financial analysts' forecast accuracy and forecasting superiority: Evidence from the Netherlands)/European Accounting Review/2005/14(2)/261~295// Google Scholar ›
[21]
[21] [학술지(정기간행물)] Sengupta, P./Corporate disclosure quality and the cost of debt/The Accounting Review/1998/73/459~474// Google Scholar ›
[22]
[22] [학술지(정기간행물)] Welker, M./Disclosure policy, information asymmetry, and liquidity in equity markets/Contemporary Accounting Research/1995/11/801~827// Google Scholar ›

Publication History

Published 2012-01-01

Metrics

Cited by 18

Disclosure Quality under K-IFRS and the Divergence of Analysts Forecasts