Korean Management Review

PDF is not available for this article.

REFERENCES (31)

[1]
[1] [학술지(정기간행물)] 강민정/회계정보의 비교가능성이 재무분석가 이익예측 및 회계정보 가치관련성에 미치는 영향에 대한 연구/회계학연구/2013/38(1)/281~320/한국회계학회/ Google Scholar ›
[2]
[2] [학술지(정기간행물)] 권수영/발생액의 질이 감사시간 및 감사보수에 미치는 영향에 관한 연구/회계학연구/2011/36(4)/95~137/한국회계학회/ Google Scholar ›
[3]
[3] [학술지(정기간행물)] 김경순/애널리스트의 정보공급활동에 대한 결정요인과 자본시장에서의 역할/회계학연구/2012/37(4)/37~82/한국회계학회/ Google Scholar ›
[4]
[4] [학술지(정기간행물)] 김지홍/상이한 이익조정 수단이 재무분석가 예측의 불확실성과 재무분석가 수에 미치는 영향/회계학연구/2014/39(4)/213~249/한국회계학회/ Google Scholar ›
[5]
[5] [학술지(정기간행물)] 남혜정/한국채택국제회계기준의 도입과 재무분석가의 이익예측치 특성/경영학연구/2015/44(3)/933~956/한국경영학회/ Google Scholar ›
[6]
[6] [학술지(정기간행물)] 백혜원/국제회계기준 의무도입 이후 개별 재무분석가의 정보 환경이 이익예측 정확도에 미치는 영향/경영학연구/2016/45(5)/1671~1695/한국경영학회/http://dx.doi.org/10.17287/kmr.2016.45.5.1671 Google Scholar ›
[7]
[7] [학술지(정기간행물)] 안윤영/연구개발비가 재무분석가 예측정확성 및 재무분석수요에 미치는 영향/회계학연구/2005/30(2)/1~23/한국회계학회/ Google Scholar ›
[8]
[8] [학술지(정기간행물)] 오현민/K-IFRS 도입이 재무분석가의 이익예측 활동과 보수주의의 관계에 미치는 영향/회계ㆍ세무와 감사 연구/2018/60(1)/171~216/한국공인회계사회/10.22781/kicpa.2018.60.1.171 Google Scholar ›
[9]
[9] [인터넷자원] 잠 못드는 증권가, 국제회계기준(IFRS) 도입에 실적 전망 어려워져 골머리/http://biz.chosun.com/site/data/html_dir/2011/04/14/2011041402299.html/유윤정///2011 Google Scholar ›
[10]
[10] [학술지(정기간행물)] 윤나영/IFRS 도입이 애널리스트 투자의견 낙관주의에 미치는 영향에 관한 연구/회계학연구/2016/41(4)/83~112/한국회계학회/ Google Scholar ›
[11]
[11] [학술지(정기간행물)] 이우재/감사인의 국제회계기준 도입 자문서비스와 재무분석가의 예측정확성 및 수요: K-IFRS 연결재무제표를 중심으로/회계학연구/2014/39(3)/249~290/한국회계학회/ Google Scholar ›
[12]
[12] [학술지(정기간행물)] 이의섭/Does Adoption of K-IFRS Increase Upward Bias in Analysts’ Earnings Forecasts?/재무관리연구/2019/36(1)/179~205/한국재무관리학회/10.22510/kjofm.2019.36.1.007 Google Scholar ›
[13]
[13] [학술지(정기간행물)] Ahmed, A. S./Doesmandatory adoption of IFRS improve accounting quality? Preliminary evidence/Contemporary Accounting Research/2013/30(4)/1344~1372// Google Scholar ›
[14]
[14] [학술지(정기간행물)] Alford, W. A./A simultaneous equations analysis of forecast accuracy, analyst following, and trading volume/Journal of Accounting, Auditing and Finance/1999/14(3)/219~240// Google Scholar ›
[15]
[15] [학술지(정기간행물)] Ashbaugh, H./Domestic accounting standards, International Accounting Standards, and the predictability of earnings/Journal of Accounting Research/2001/39(3)/417~434// Google Scholar ›
[16]
[16] [학술지(정기간행물)] Barth, M. E./Analyst coverage and intangible assets/Journal of Accounting Research/2001/39(1)/1~34// Google Scholar ›
[17]
[17] [학술지(정기간행물)] Bae, K./International GAAP Differences: The impact on foreign analyst/The Accounting Review/2008/83(3)/593~628// Google Scholar ›
[18]
[18] [학술지(정기간행물)] Ball, R/International Financial Reporting Standards (IFRS): pros and cons for investors/Accounting and Business Research/2006/36(sup1)/5~27// Google Scholar ›
[19]
[19] [학술지(정기간행물)] Bhushan, R/Firm characteristics and analyst following/Journal of Accounting and Economics/1989/11(2)/255~274// Google Scholar ›
[20]
[20] [학술지(정기간행물)] Byard, D./The effect of mandatory IFRS adoption on financial analyst’ information environment/Journal of Accounting Research/2011/49(1)/69~96// Google Scholar ›
[21]
[21] [학술지(정기간행물)] Clement, M. B/Analyst forecast accuracy : Do ability, resources, and portfolio complexity matter?/Journal of Accounting and Economics/1999/27(3)/285~303// Google Scholar ›
[22]
[22] [학술지(정기간행물)] Corwin, S./Limited attention and the allocation of effort in securities trading/Journal of Finance/2008/63(6)/3031~3067// Google Scholar ›
[23]
[23] [학술지(정기간행물)] Cotter, J./IFRS adoption and analyst’ earnings forecasts : Australian evidence/Accounting & Finance/2012/52(2)/395~419// Google Scholar ›
[24]
[24] [학술지(정기간행물)] Eddy, A./An examination of hypotheses concerning earnings forecast errors/Quarterly Journal of Business and Economics/1992/31(2)/22~37// Google Scholar ›
[25]
[25] [학술지(정기간행물)] Horton, J./Does mandatory IFRS adoption improve the information environment?/Contemporary Accounting Research/2013/30(1)/388~423// Google Scholar ›
[26]
[26] [학술지(정기간행물)] Kim, J. B./Voluntary IFRS adoption, analyst coverage, and information quality : International evidence/Journal of International Accounting Research/2012/11(1)/45~76// Google Scholar ›
[27]
[27] [학술지(정기간행물)] Lang, M. H./Corporate disclosure policy and analyst behavior/The Accounting Review/1996/71(4)/467~492// Google Scholar ›
[28]
[28] [학술지(정기간행물)] Lehavy, R./The effect of annual report readability on analyst following and the properties of their earnings forecasts/The Accounting Review/2011/86(3)/1087~1115// Google Scholar ›
[29]
[29] [학술지(정기간행물)] Petersen, M. A/Estimating standard errors in finance panel data sets : Comparing approaches/Review of Financial Studies/2009/22(1)/435~480// Google Scholar ›
[30]
[30] [학술지(정기간행물)] Tan, H./Analyst following and forecast accuracy after mandated IFRS adoptions/Journal of Accounting Research/2011/49(5)/1307~1357// Google Scholar ›
[31]
[31] [보고서] Analyst effort allocation and firms’ information environment/Wang, R./Research Collection Lee Kong Chian School of Business/2017/~/ Google Scholar ›

Publication History

Published 2020-01-01

Metrics

Cited by 5

The Impact of IFRS Adoption on Analyst Effort