경영학연구

이 논문의 PDF가 제공되지 않습니다.

REFERENCES (61)

[1]
[1] [학술지(정기간행물)] 강나라/배당변화와 미래신용위험의 예측가능성/회계학연구/2016/41(2)/167~211/한국회계학회/ Google Scholar ›
[2]
[2] [학술지(정기간행물)] 강나라/누가 주가붕괴위험을 부담하는가?: 회계이익의 불투명성을 중심으로/회계학연구/2016/41(2)/87~129/한국회계학회/ Google Scholar ›
[3]
[3] [학술지(정기간행물)] 강선아/Consequences of Real Activity based Earnings Management: Evidence of Seasoned Equity Offering Firms in Korea/경영학연구/2010/39(3)/595~632/한국경영학회/ Google Scholar ›
[4]
[4] [학술지(정기간행물)] 김문태/국민연금투자가 경영자의 이익조정과 배당정책에 미치는 영향/경영학연구/2016/45(2)/537~556/한국경영학회/http://dx.doi.org/10.17287/kmr.2016.45.2.537 Google Scholar ›
[5]
[5] [학술지(정기간행물)] 김성혜/외국인투자자의 특성과 실제이익조정- 외국인대주주의 역할을 중심으로/회계학연구/2012/37(2)/129~165/한국회계학회/http://dx.doi.org/ Google Scholar ›
[6]
[6] [학술지(정기간행물)] 김지홍/적자 회피 및 이익 평준화를 위한 실제 이익조정 활동/회계저널/2008/17(4)/31~63/한국회계학회/ Google Scholar ›
[7]
[7] [학술지(정기간행물)] 김현아/이사회의 독립성 및 전문성과 투자효율성/경영학연구/2014/43(4)/1343~1378/한국경영학회/ Google Scholar ›
[8]
[8] [학술지(정기간행물)] 김현표/배당, 지배구조와 이익조정에 관한 연구/회계학연구/2016/41(2)/39~86/한국회계학회/ Google Scholar ›
[9]
[9] [학술지(정기간행물)] 남혜정/배당지급 손실기업의 이익의 질에 대한 연구/회계학연구/2016/41(2)/231~241/한국회계학회/ Google Scholar ›
[10]
[10] [학술지(정기간행물)] 류주연/배당정책과 이익의 질에 관한 연구: 배당신호가설의 재검증/기업경영연구/2015/22(1)/155~175/한국기업경영학회/ Google Scholar ›
[11]
[11] [학술지(정기간행물)] 박경서/외국인투자자가 한국기업의 경영 및 지배구조에 미치는 영향/금융연구/2006/20(2)/73~114/사단법인 한국금융연구원/ Google Scholar ›
[12]
[12] [학술지(정기간행물)] 박종일/기업지배구조와 이익조정: 최대주주 지분율을 중심으로/회계학연구/2003/28(2)/135~172/한국회계학회/ Google Scholar ›
[13]
[13] [학술지(정기간행물)] 박종일/IFRS 도입이 실제 이익조정에 미친 영향/세무와회계저널/2015/16(5)/65~110/한국세무학회/ Google Scholar ›
[14]
[14] [학술지(정기간행물)] 박종일/감사인 교체와 감사품질/회계ㆍ세무와 감사 연구/2007/(46)/191~226/한국공인회계사회/10.22781/kicpa.2007..46.191 Google Scholar ›
[15]
[15] [학술지(정기간행물)] 박종일/대주주 및 외국인 주주의 이익조정과 대형 감사인의 역할/회계정보연구/2009/27(1)/201~229/한국회계정보학회/ Google Scholar ›
[16]
[16] [학술지(정기간행물)] 박종일/비정상적인 감사보수와 감사시간이 재량적 발생액에 미치는 영향/세무와회계저널/2009/10(3)/265~301/한국세무학회/ Google Scholar ›
[17]
[17] [학술지(정기간행물)] 윤순석/상장기업과 코스닥기업의 이익관리에 대한비교 연구/경영학연구/2001/29(1)/57~85// Google Scholar ›
[18]
[18] [학술지(정기간행물)] 이아영/지배주주의 지분구조와 실제이익조정- 소유권과 소유지배괴리도를 중심으로 -/회계학연구/2012/37(1)/157~189/한국회계학회/ Google Scholar ›
[19]
[19] [학술지(정기간행물)] 이화진/이익지속성을 통한 배당정보효과의 재조명/회계학연구/2005/30(1)/133~166// Google Scholar ›
[20]
[20] [학술지(정기간행물)] 이화진/이익지속성을 통한 이익기업과 손실기업의 배당정보효과/회계저널/2007/16(3)/169~195/한국회계학회/ Google Scholar ›
[21]
[21] [학술지(정기간행물)] 전규안/회계이익의 불투명성이 감사보수 및 감사시간에 미치는 영향/경영학연구/2017/46(5)/1303~1341/한국경영학회/http://dx.doi.org/10.17287/kmr.2017.46.5.1303 Google Scholar ›
[22]
[22] [학술지(정기간행물)] 전영순/외국인투자자 및 국내 기관투자가의 투자의사결정과 회계이익의 질(Quality)/경영학연구/2003/32(4)/1001~1032/한국경영학회/ Google Scholar ›
[23]
[23] [학술지(정기간행물)] 차명기/중간배당이 이익조정에 미치는 영향/국제회계연구/2016/(70)/253~283/한국국제회계학회/10.21073/kiar.2016..70.011 Google Scholar ›
[24]
[24] [학술지(정기간행물)] 최 관/유상증자기업의 이익조정에 관한연구/회계학연구/1999/24(4)/1~27// Google Scholar ›
[25]
[25] [학술지(정기간행물)] 최종서/비상장 중소기업의 발생액 및 실물활동을 통한 이익조정실태/회계저널/2010/19(1)/37~76/한국회계학회/ Google Scholar ›
[26]
[26] [학술지(정기간행물)] Ashbaugh, H./Do Non-audit Services Compromise Auditor Independence? Further Evidence/The Accounting Review/2003/78(3)/611~539// Google Scholar ›
[27]
[27] [학술지(정기간행물)] Becker, C./The Effect of Audit Quality on Earnings Management/Contemporary Accounting Research/1998/15/1~24// Google Scholar ›
[28]
[28] [학술지(정기간행물)] Benartzi, S./Do Changes in Dividends Signal the Future or the Past?/The Journal of Finance/1997/52/1007~1035// Google Scholar ›
[29]
[29] [학술지(정기간행물)] Bhattacharya, S./Imperfect Information, Dividend Policy, and ‘The Bird in the Hand’Fallacy/Bell Journal of Economics/1979/10(1)/259~270// Google Scholar ›
[30]
[30] [학술지(정기간행물)] Brav, A./Payout Policy in the 21st Century/Journal of Financial Economics/2005/77(3)/483~527// Google Scholar ›
[31]
[31] [학술지(정기간행물)] Caskey, J./Dividend Policy at Firms Accused of Accounting Fraud/Contemporary Accounting Research/2013/30(2)/818~850// Google Scholar ›
[32]
[32] [학술지(정기간행물)] Chen, S./Does the Pricing of Financial Reporting Quality Change around Dividend Changes?/Journal of Accounting Research/2007/45/1~40// Google Scholar ›
[33]
[33] [학술지(정기간행물)] Choi, J. H./Do Abnormally High Audit Fees Impair Audit Quality?/Auditing : A Journal of Practice and Theory/2010/29(2)/115~140// Google Scholar ›
[34]
[34] [학술지(정기간행물)] Cohen, D./Accrual-based and Real Earnings Management Activities around Seasoned Equity Offerings/Journal of Accounting & Economics/2010/50(1)/2~19// Google Scholar ›
[35]
[35] [학술지(정기간행물)] DeAngelo, H./Reversal of Fortune Dividend Signaling and the Disappearance of Sustained Earnings Growth/Journal of Financial Economics/1996/40(3)/341~371// Google Scholar ›
[36]
[36] [학술지(정기간행물)] Dechow, P. M./Detecting Earnings Management/The Accounting Review/1995/70(2)/193~225// Google Scholar ›
[37]
[37] [학술지(정기간행물)] Dechow, P./The Quality of Accruals and Earnings : The Role of Accrual Estimation Errors/The Accounting Review/2002/77/35~59// Google Scholar ›
[38]
[38] [학술지(정기간행물)] Dechow. P./Understanding Earnings Quality : A Review of the Proxies, their Determinants and their Consequences/Journal of Accounting and Economics/2010/50/344~401// Google Scholar ›
[39]
[39] [학술지(정기간행물)] DeFond, M./Debt Covenant Violation and Manipulation of Accruals/Journal of Accounting and Economics/1994/17/145~176// Google Scholar ›
[40]
[40] [학술지(정기간행물)] DeFond, M./Auditor Changes and Discretionary Accruals/Journal of Accounting and Economics/1998/25(1)/35~67// Google Scholar ›
[41]
[41] [학술지(정기간행물)] Dewenter, K. L./Dividends, Asymmetric Information, and Agency Conflicts : Evidence from a Comparison of the Dividend Policies of Japanese and US Firms/Journal of Finance/1996/53(3)/879~904// Google Scholar ›
[42]
[42] [학술지(정기간행물)] Easterbrook, F./Two Agency-cost Explanations of Dividends/The American Economic Review/1984/74/650~659// Google Scholar ›
[43]
[43] [학술지(정기간행물)] Francis, J./The Market Pricing of Accruals Quality/Journal of Accounting and Economics/2005/39(2)/295~327// Google Scholar ›
[44]
[44] [학술지(정기간행물)] Grullon, G./Are Dividend Changes a Sign of Firm Maturity?/The Journal of Business/2002/75/387~424// Google Scholar ›
[45]
[45] [보고서] Are Dividends Informative about Future Earnings?/Hanlon, M./University of Washington/2007/~/ Google Scholar ›
[46]
[46] [학술지(정기간행물)] Hutton, A. P./Opaque Financial Reports, R2, and Crash Risk/Journal of Financial Economics/2009/94(1)/67~86// Google Scholar ›
[47]
[47] [학술지(정기간행물)] Jensen, M. C./Agency Cost of Free Cash Flow, Corporate Finance, and Takeovers/American Economic Review/1986/76(2)/323~329// Google Scholar ›
[48]
[48] [학술지(정기간행물)] Jones, J./Earnings Management During Import Relief Investigations/Journal of Accounting Research/1991/29(2)/193~228// Google Scholar ›
[49]
[49] [학술지(정기간행물)] Kalay, A./International Payout Policy, Information Asymmetry, and Agency Costs/Journal of Accounting Research/2014/52(2)/457~472// Google Scholar ›
[50]
[50] [학술지(정기간행물)] Kim, J. B./Real Earnings Management and Cost of Capital/Journal of Accounting Public Policy/2013/32/518~543// Google Scholar ›
[51]
[51] [학술지(정기간행물)] Koch, A./Dividend Changes and the Persistence of Past Earnings Changes/The Journal of Finance/2004/59/2096~2116// Google Scholar ›
[52]
[52] [학술지(정기간행물)] Kothari, S./Performance Matched Discretionary Accruals Measures/Journal of Accounting and Economics/2005/39/163~197// Google Scholar ›
[53]
[53] [학술지(정기간행물)] Lawson, B./The Earnings Quality Information Content of Dividend Policies and Audit Pricing/Contemporary Accounting Research/2016/33(4)/1685~1719// Google Scholar ›
[54]
[54] [학술지(정기간행물)] Lintner, J./Distribution of Incomes of Corporations among Dividends, Retained Earnings, and Taxes/American Economic Review/1956/46(2)/97~113// Google Scholar ›
[55]
[55] [학술지(정기간행물)] Liu, N./Does Dividend Policy Drive Earnings Smoothing?/Accounting Horizons/2014/28(3)/501~528// Google Scholar ›
[56]
[56] [학술지(정기간행물)] Miller, M./Dividend Policy, Growth and the Valuation of Shares/The Journal of Business/1961/34/411~433// Google Scholar ›
[57]
[57] [학술지(정기간행물)] Nissim, D./Dividend Changes and Future Profitability/The Journal of Finance/2001/56(6)/2111~2133// Google Scholar ›
[58]
[58] [학술지(정기간행물)] Roychowdhury, S./Earnings Management through Real Activities Manipulation/Journal of Accounting and Economics/2006/42(3)/335~370// Google Scholar ›
[59]
[59] [학술지(정기간행물)] Sivakumar, K. N./The Information-content of Earnings in a Discretionary Reporting Environment : Evidence from NYSE Industrials 1905-10/Journal of Accounting Research/1993/31(1)/62~91// Google Scholar ›
[60]
[60] [학술지(정기간행물)] Skinner, D./What do Dividends Tell us about Earnings Quality?/Review of Accounting Studies/2011/16(1)/1~28// Google Scholar ›
[61]
[61] [학술지(정기간행물)] Tong, Y. H./Are Dividends Associated with the Quality of Earnings?/Accounting Horizons/2011/25(1)/183~205// Google Scholar ›

Publication History

발행일 2018-01-01

Metrics

인용수 15

배당이 미래 이익의 질을 전달하는가?