경영학연구

이 논문의 PDF가 제공되지 않습니다.

REFERENCES (65)

[1]
[1] [학술지(정기간행물)] 강나라/실적공시예고와 이익공시일의 시장반응/회계학연구/2017/42(4)/273~309/한국회계학회/http://dx.doi.org/10.24056/KAR.2017.06.002 Google Scholar ›
[2]
[2] [학술지(정기간행물)] 권세원/Basu의 비대칭적 적시성 모형의 추정편의: 한국기업표본에서의 조건적 보수주의 측정/경영학연구/2015/44(5)/1241~1275/한국경영학회/http://dx.doi.org/10.17287/kmr.2015.44.5.1241 Google Scholar ›
[3]
[3] [학술지(정기간행물)] 김도연/회계보수성이 미래이익의 정보효과에 미치는 영향/회계저널/2015/24(6)/159~186/한국회계학회/ Google Scholar ›
[4]
[4] [학술지(정기간행물)] 김소정/기관·외국인투자자의 KOSPI 200 옵션거래와 내재변동성 변화/재무관리연구/2015/32(1)/1~33/한국재무관리학회/10.22510/kjofm.2015.32.1.001 Google Scholar ›
[5]
[5] [학술지(정기간행물)] 김정옥/기업의 특성이 회계보수성에 미치는 영향: 지배구조를 중심으로/회계학연구/2006/31(1)/69~96/한국회계학회/ Google Scholar ›
[6]
[6] [학술지(정기간행물)] 김정옥/보수주의와 발생액/회계저널/2009/18(2)/1~31/한국회계학회/ Google Scholar ›
[7]
[7] [학술지(정기간행물)] 문상혁/정보비대칭성에 따른 보수주의의 차별적 인식/회계학연구/2006/31(3)/215~242/한국회계학회/ Google Scholar ›
[8]
[8] [학술지(정기간행물)] 박성환/상장폐지기업의 특성에 관한 실증연구/회계저널/2011/20(5)/35~61/한국회계학회/ Google Scholar ›
[9]
[9] [학술지(정기간행물)] 박종찬/1997년 금융위기 이후 회계제도 개혁에 따른 이익의 적시성과 보수성 변화/회계학연구/2005/30(4)/1~26/한국회계학회/ Google Scholar ›
[10]
[10] [학술지(정기간행물)] 백복현/연간이익공시 시점에 대한 연구/회계학연구/2012/37(4)/253~293/한국회계학회/ Google Scholar ›
[11]
[11] [학술지(정기간행물)] 백원선/보수주의, 이익지속성 및 가치평가/회계학연구/2004/29(1)/1~28/한국회계학회/ Google Scholar ›
[12]
[12] [학술지(정기간행물)] 손성규/코스닥시장에서의 상장폐지위험과 이익조정/회계학연구/2013/38(4)/1~30/한국회계학회/ Google Scholar ›
[13]
[13] [학술지(정기간행물)] 이석근/상장폐지기업의 상장폐지전 보수주의 성향/회계학연구/2015/40(5)/1~34/한국회계학회/ Google Scholar ›
[14]
[14] [학술지(정기간행물)] 이석근/상장폐지기업의 상장폐지전 회계정보의 가치관련성/회계저널/2016/25(2)/181~203/한국회계학회/ Google Scholar ›
[15]
[15] [학술지(정기간행물)] 전홍준/보수적 회계처리가 자기자본비용에 미치는 영향－Prospect 이론의 관점에서－/세무와회계저널/2018/19(2)/257~283/한국세무학회/10.35850/KJTA.19.2.10 Google Scholar ›
[16]
[16] [학술지(정기간행물)] 최관/외환위기와 보수적 회계처리/회계학연구/2005/30(3)/215~242/한국회계학회/ Google Scholar ›
[17]
[17] [학술지(정기간행물)] 최훈철/변동성지수(VKOSPI)해설 및 실증분석/KRX Market/2009/50(4)/25~66// Google Scholar ›
[18]
[18] [학술지(정기간행물)] Ahmed, A. S./Managerial Overconfidence and Accounting Conservatism/Journal of Accounting Research/2013/51(1)/1~30// Google Scholar ›
[19]
[19] [학술지(정기간행물)] Balakrishnan, K./The Effect of Accounting Conservatism on Corporate Investment during the Global Financial Crisis/Journal of Business Finance& Accounting/2016/43(5-6)/513~542// Google Scholar ›
[20]
[20] [학술지(정기간행물)] Ball, R./Earnings Quality in UK Private Firms: Comparative Loss Recognition Timeliness/Journal of Accounting and Economics/2005/39(1)/83~128// Google Scholar ›
[21]
[21] [학술지(정기간행물)] Ball, R./On Estimating Conditional Conservatism/The Accounting Review/2013/88(3)/755~787// Google Scholar ›
[22]
[22] [학술지(정기간행물)] Barth, M. E./Non-Diversifiable Volatility Risk and Risk Premiums at Earnings Announcements/The Accounting Review/2014/89(5)/1579~1607// Google Scholar ›
[23]
[23] [보고서] Conservatism and the Infor-mation Content of Earnings/Barth, M. E./Stanford University/2014/~/ Google Scholar ›
[24]
[24] [학술지(정기간행물)] Basu, S./The Conservatism Principle and the Asymmetric Timeliness of Earnings/Journal of Accounting and Economics/1997/24(1)/3~37// Google Scholar ›
[25]
[25] [학술지(정기간행물)] Beaver, W. H./Conditional and Unconditional Conservatism: Concepts and Modeling/Review of Accounting Studies/2005/10(2-3)/269~309// Google Scholar ›
[26]
[26] [학술지(정기간행물)] Billings, M. B./On Guidance and Volatility/Journal of Accounting and Economics/2015/60(2)/161~180// Google Scholar ›
[27]
[27] [학술지(정기간행물)] Bloom, N./The Impact of Uncertainty Shocks/Econometrica/2009/77(3)/623~685// Google Scholar ›
[28]
[28] [학술지(정기간행물)] Chan, L./The Stock Market Valuation of Research and Development Expenditures/The Journal of Finance/2001/56(6)/2431~2456// Google Scholar ›
[29]
[29] [학술지(정기간행물)] Chen, L. H./Accounting Conservatism, Earnings Persistence, and Pricing Multiples on Earnings/Accounting Horizons/2014/28(2)/233~260// Google Scholar ›
[30]
[30] [학술지(정기간행물)] Cimini, R./How Has the Financial Crisis Affected Earnings Management? A European Study/Applied Economics/2015/47(3)/302~317// Google Scholar ›
[31]
[31] [학술지(정기간행물)] Conrad, J./When is Bad News Really Bad News?/Journal of Finance/2002/57(6)/2507~2532// Google Scholar ›
[32]
[32] [학술지(정기간행물)] Crawley, M. J./Macroeconomic Consequences of Accounting : The Effect of Accounting Conservatism on Macroeconomic Indicators and the Money Supply/The Accounting Review/2015/90(3)/987~1011// Google Scholar ›
[33]
[33] [학술지(정기간행물)] Dechow, P. M./Causes and Consequences of Earnings Manipulation : An Analysis of Firms Subject to Enforcement Actions by the SEC/Contemporary Accounting Research/1996/13(1)/1~36// Google Scholar ›
[34]
[34] [학술지(정기간행물)] Fernandes, M./Modeling and Predicting the CBOE Market Volatility Index/Journal of Banking and Finance/2014/40/1~10// Google Scholar ›
[35]
[35] [학술지(정기간행물)] Francis, B./The Benefits of Conservative Accounting to Shareholders : Evidence from the Financial Crisis/Accounting Horizons/2013/27(2)/319~346// Google Scholar ›
[36]
[36] [학술지(정기간행물)] Francis, J. R./Acquisition Profitability and Timely Loss Recognition/Journal of Accounting and Economics/2010/49(1)/161~178// Google Scholar ›
[37]
[37] [학술지(정기간행물)] Givoly, D./The Changing Time-series Properties of Earnings, Cash Flows and Accruals : Has Financial Reporting Become More Conservative?/Journal of Accounting and Economics/2000/29(3)/287~320// Google Scholar ›
[38]
[38] [학술지(정기간행물)] Givoly, D./Measuring Reporting Conservatism/The Accounting Review/2007/82(1)/65~106// Google Scholar ›
[39]
[39] [보고서] The Asian Financial Crisis, Accounting Conservatism and Audit Fees: Evidence from Hong Kong/Gul, F. A.//2002/~/ Google Scholar ›
[40]
[40] [학술지(정기간행물)] Holthausen, R. W./The Relevance of the Value Relevance Literature for Financial Accounting Standard Setting/Journal of Accounting and Economics/2001/31(1-3)/3~75// Google Scholar ›
[41]
[41] [학술지(정기간행물)] Jung, J. H./Do Analysts who Understand Accounting Conservatism Exhibit Better Forecasting Performance?/Journal of Business Finance and Accounting/2017/44(7-8)/953~985// Google Scholar ›
[42]
[42] [학술지(정기간행물)] Kahneman, D./Prospect Theory : An Analysis of Decision under Risk/Econometrica/1979/47(2)/263~292// Google Scholar ›
[43]
[43] [학술지(정기간행물)] Khan, M./Estimation and Empirical Properties of a FirmYear Measure of Conservatism/Journal of Accounting and Economics/2009/48(2-3)/132~150// Google Scholar ›
[44]
[44] [학술지(정기간행물)] Kim, Y./The Role of Accounting Conservatism in the Equity Market： Evidence from Seasoned Equity Offerings/The Accounting Review/2013/88(4)/1327~1356// Google Scholar ›
[45]
[45] [학술지(정기간행물)] Kim, K./Macroeconomic Uncertainty and Management Earnings Forecasts/Accounting Horizons/2016/30(1)/157~172// Google Scholar ›
[46]
[46] [단행본] Risk, Uncertainty and Profit/Knight, F. H./Houghton Mifflin Company/1921/~/// Google Scholar ›
[47]
[47] [학술지(정기간행물)] LaFond, R./Managerial Ownership and Accounting Conservatism/Journal of Accounting Research/2008/46(1)/101~135// Google Scholar ›
[48]
[48] [학술지(정기간행물)] LaFond, R./The Information Role of Conservatism/The Accounting Review/2008/83(2)/447~478// Google Scholar ›
[49]
[49] [학술지(정기간행물)] Lara, J. M. G./The Economic Determinants of Conditional Conservatism/Journal of Business Finance and Accounting/2009/36(3-4)/336~372// Google Scholar ›
[50]
[50] [학술지(정기간행물)] Neururer, T./Tests of Investor Learning Models Using Earnings Innovations and Implied Volatilities/Review of Accounting Studies/2016/21(2)/400~437// Google Scholar ›
[51]
[51] [학술지(정기간행물)] Patatoukas, P. N./More Evidence of Bias in the Differential Timeliness Measure of Conditional Conservatism/The Accounting Review/2011/86(5)/1765~1793// Google Scholar ›
[52]
[52] [학술지(정기간행물)] Persakis, A./Earnings Quality under Financial Crisis : A Global Empirical Investigation/Journal of Multinational Financial Management/2015/30/1~35// Google Scholar ›
[53]
[53] [학술지(정기간행물)] Penman, S./Accounting Conservatism, the Quality of Earnings, and Stock Returns/The Accounting Review/2002/77(2)/237~264// Google Scholar ›
[54]
[54] [학술지(정기간행물)] Qiang, X./The Effects of Contracting, Litigation, Regulation, and Tax Costs on Conditional and Unconditional Conservatism: Cross-sectional Evidence at the Firm Level/The Accounting Review/2007/82(3)/759~796// Google Scholar ›
[55]
[55] [학술지(정기간행물)] Roychowdhury, S./Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting/Journal of Accounting and Economics/2007/44(1-2)/2~31// Google Scholar ›
[56]
[56] [학술지(정기간행물)] Ruch, G. W./Accounting Conservatism: A Review of the Literature/Journal of Accounting Literature/2015/34/17~38// Google Scholar ›
[57]
[57] [학술지(정기간행물)] Saini, J. S./The Effects of Volatility and Leverage on the Earnings-GDP Relation/Academy of Accounting and Financial Studies Journal/2015/19(3)/267~282// Google Scholar ›
[58]
[58] [학술지(정기간행물)] Skinner, D. J./Earnings Surprises, Growth Expectations, and Stock Returns or Don't Let an Earnings Torpedo Sink Your Portfolio/Review of Accounting Studies/2002/7(2-3)/289~312// Google Scholar ›
[59]
[59] [학술지(정기간행물)] Sloan, R./Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?/The Accounting Review/1996/71(3)/289~315// Google Scholar ›
[60]
[60] [학술지(정기간행물)] Vichitsarawong, T./The Impact of the Asian Financial Crisis on Conservatism and Timeliness of Earnings: Evidence from Hong Kong, Malaysia, Singapore, and Thailand/Journal of International Financial Management and Accounting/2010/21(1)/32~61// Google Scholar ›
[61]
[61] [학술지(정기간행물)] Watts, R./Conservatism in Accounting, Part I: Explanations and Implications/Accounting Horizons/2003/17(3)/207~221// Google Scholar ›
[62]
[62] [단행본] Positive Accounting Theory/Watts, R. L./Prentice-Hall/1986/~/// Google Scholar ›
[63]
[63] [보고서] Accounting Conservatism and Firm Value: Evidence from the Global Financial Crisis/Watts, R. L.//2012/~/ Google Scholar ›
[64]
[64] [학술지(정기간행물)] Whaley, R./Understanding the VIX/Journal of Portfolio Management/2009/35/98~105// Google Scholar ›
[65]
[65] [학술지(정기간행물)] Williams, D./Asymmetric Responses to Earnings News: A Case for Ambiguity/The Accounting Review/2015/90(2)/785~817// Google Scholar ›

Publication History

발행일 2020-01-01

Metrics

인용수 11

시장의 불확실성 하에서 기업의 보수적 회계처리와 투자자의 반응