Korean Management Review

PDF is not available for this article.

REFERENCES (17)

[1]
[1] [학술지(정기간행물)] 권기정/코스닥기업의 기업규모와 부채비율에 따른 회계이익과 장부가치의기업가치관련성 분석/세무와회계저널/2006/7(2)/141~164/한국세무학회/ Google Scholar ›
[2]
[2] [학술지(정기간행물)] 김희석/부채의 대리비용과 기업재무구조/경영연구/1999/14(1)/273~297// Google Scholar ›
[3]
[3] [학술대회논문] 김창수/공정가치로 측정한 기타포괄손익항목의 가치관련성에 관한 연구/한국회계학회 학술발표논문집/2013//~/한국회계학회 Google Scholar ›
[4]
[4] [학술지(정기간행물)] 박성진/수익비용대응이 회계정보의 증분 가치관련성과 상대적 주가배수에 미치는 영향/회계학연구/2013/38(1)/173~208/한국회계학회/ Google Scholar ›
[5]
[5] [학술지(정기간행물)] 장지인/회계이익과 장부가액의 상대적 가치관련성에 관한 실증연구/대한경영학회지/2002/15(4)/22~/대한경영학회/ Google Scholar ›
[6]
[6] [학술지(정기간행물)] 유용근/영업이익 산정방식에 따른 영업이익의 가치관련성 비교/회계저널/2013/22(2)/1~21/한국회계학회/ Google Scholar ›
[7]
[7] [학술지(정기간행물)] 한봉희/국내자본시장에서 회계이익정보의 유용성향상 여부에 관한 실증적 연구/회계학연구/1998/23(1)/1~24// Google Scholar ›
[8]
[8] [학술지(정기간행물)] Aboody, D./The Value Re-levance of Intangibles : The Case of Software Dapitalization/Journal of Accounting Re-search/1998/36(3)/161~191// Google Scholar ›
[9]
[9] [학술지(정기간행물)] Barth. M. E./Relative Valuation Roles of Equity Book Value and Net Income as a Function of Financial Health/Journal of Accounting and Economics/1998/25(1)/1~34// Google Scholar ›
[10]
[10] [학술지(정기간행물)] Barth, M. E./The Relevance of the Value Re-levance Literature for Financial Accounting Standard Setting : Another View/Journal of Accounting and Economics/2001/31(1)/77~104// Google Scholar ›
[11]
[11] [학술지(정기간행물)] Burgstahler, D. C./Earnings, Adaptation and Equity Value/The Accoun-ting Review/1997/72(2)/187~215// Google Scholar ›
[12]
[12] [학술지(정기간행물)] Collins, D. W./Change in the Value-relevance of Earnings and Book Values over the Past Forty Years/Journal of Accounting and Economics/1997/24(1)/39~67// Google Scholar ›
[13]
[13] [학술지(정기간행물)] Francis, J./Have Financial Statements Lost Their Relevance?/Journal of Accounting Research/1999/37(2)/319~352// Google Scholar ›
[14]
[14] [학술지(정기간행물)] Francis, J./Cost of Equity and Earnings At-tributes/The Accounting Review/2004/79(4)/967~1010// Google Scholar ›
[15]
[15] [학술지(정기간행물)] Kallapur, S./The Value Relevance and Reliability of Brand Assets Recognized by U. K. Firms/The Accounting Review/2004/79(1)/151~172// Google Scholar ›
[16]
[16] [학술지(정기간행물)] K. Khurana./Relative Value Relevance of Historical Cost vs. Fair Value : Evidence from Bank Holding Com-panies/Journal of Accounting and Public Policy/2003/22(1)/19~42// Google Scholar ›
[17]
[17] [학술지(정기간행물)] Ohlson, J. A/Earnings, Book Values, and Dividends in Equity Valuation/Contemporary Accounting Research/1995/11(2)/661~687// Google Scholar ›

Publication History

Published 2016-01-01

Metrics

Cited by 1

How does the Valuation of Assets and Liabilities Impact on the Value-Relevance of Accounting Information?