경영학연구

이 논문의 PDF가 제공되지 않습니다.

REFERENCES (70)

[1]
[1] [학술지(정기간행물)] AbuGhazaleh, N. M./Accounting discretion in goodwill impairments : UK evidence/Journal of International Financial Management &Accounting/2011/22(3)/165~204// Google Scholar ›
[2]
[2] [학술지(정기간행물)] Alciatore, M./Asset write-downs : A decade of research/Journal of Accounting Literature/1998/17(1)/1~39// Google Scholar ›
[3]
[3] [보고서] Stewardship and value relevance in accounting for the depletion of purchased goodwill/Amel-Zadeh, A./University ofo Cambridge, Judge Business School/2013/~/ Google Scholar ›
[4]
[4] [학술지(정기간행물)] Ayres, B. C./Evidence that Analyst Following and Institutional Ownership Accelerate the Pricing of Future Earnings/Review of Accounting Studies/2003/8/47~67// Google Scholar ›
[5]
[5] [학술지(정기간행물)] 백정한/K-IFRS 도입이 영업권손상차손 인식의적시성에 미친 영향/경영과 정보연구/2016/35(1)/51~68/대한경영정보학회/10.29214/damis.2016.35.1.003 Google Scholar ›
[6]
[6] [보고서] Does Real Activities Management Improve Earnings Informativeness?/Baik, B.//2018/~/ Google Scholar ›
[7]
[7] [학술지(정기간행물)] Baik, B./Managerial Ability and Income Smoothing/The Accounting Review/2020/95(4)/1~22// Google Scholar ›
[8]
[8] [학술지(정기간행물)] Beatty, A./Accounting discretion in fair value estimates : An examination of SFAS 142 ‘Goodwill impairments’/Journal of Accounting Research/2006/44(2)/257~288// Google Scholar ›
[9]
[9] [학술지(정기간행물)] Chalmers, K. G./Does a goodwill impairment regime better reflect the underlying economic attributes of goodwill?/Accounting & Finance/2011/51(3)/634~660// Google Scholar ›
[10]
[10] [학술지(정기간행물)] Choi, B./Analyst following, institutional investors and pricing of future earnings : evidence from Korea/Journal of International Financial Management &Accounting/2008/19(3)/261~286// Google Scholar ›
[11]
[11] [학술지(정기간행물)] Choi, J. S./Does managerial discretion affect the value relevance of goodwill impairment information under IFRS? Korean evidence/Asia-Pacific Journal of Accounting & Economics/2020/27(1)/1~23// Google Scholar ›
[12]
[12] [학술지(정기간행물)] Choi, J-H./Do management EPS forecasts allow returns to reflect future earnings? Implications for the continuation of managements quarterly earning guidance/Review of Accounting Studies/2011/16(1)/143~182// Google Scholar ›
[13]
[13] [보고서] Financial Statement Comparability and the Ability of Current Stock Returns to Reflect the Information in Future Earnings/Choi, J. H.//2014/~/ Google Scholar ›
[14]
[14] [학술지(정기간행물)] 최종서/이익유연화가 회계이익 및 현금흐름의 정보가치에미치는 효과/회계ㆍ세무와 감사 연구/2004/(40)/~/한국공인회계사회/ Google Scholar ›
[15]
[15] [학술지(정기간행물)] Chu, E. L./The Informativeness of Current Return about Future Earnings and Extra-Legal Institutions : International Evidence/NTU Management Review/2011/22(1)/67~96// Google Scholar ›
[16]
[16] [학술지(정기간행물)] Collins, D. W./Lack of Timeliness and Noise as Explanations for the Low Contemporaneous Return-Earnings Association/Journal of Accounting and Economics/1994/18(3)/289~324// Google Scholar ›
[17]
[17] [학술지(정기간행물)] Dechow, P./Earnings management, reconciling the views of accounting academics, practitioners, and regulators/Accounting Horizons/2000/14(2)/235~250// Google Scholar ›
[18]
[18] [학술지(정기간행물)] Dechow, P./The persistence of earnings and cash flows and the role of special items: Implications for the accrual anomaly/Review of Accounting Studie/2006/11/253~296//(Sep),pp.253-296. Google Scholar ›
[19]
[19] [학술지(정기간행물)] Demski, J. S./Performance measure manipulation/Contemporary Accounting Research/1998/15(3)/261~285// Google Scholar ›
[20]
[20] [기타자료] FASB/FASB Accounting Standards Update No. 2021-03. Intangibles-Goodwill and Other (Topic 350)/Accounting Alternative for Evaluating Triggering Events/2021/~// Google Scholar ›
[21]
[21] [학술지(정기간행물)] Francis, J./Cost of equity and earnings attributes/The Accounting Review/2004/79(4)/967~1010// Google Scholar ›
[22]
[22] [학술지(정기간행물)] Francis, J./The market pricing of accruals quality/The Journal of Accounting and Economics/2005/39/295~327// Google Scholar ›
[23]
[23] [학술지(정기간행물)] Frankel, R./Discretionary disclosure and external financing/The Accounting Review/1995/70(1)/135~150// Google Scholar ›
[24]
[24] [학술지(정기간행물)] Gelb, D./Corporate Disclosure Policy and the Informativeness of Stock Prices/Review of Accounting Studies/2002/7(1)/33~52// Google Scholar ›
[25]
[25] [보고서] Determinants of Goodwill Impairment Under IFRS: International Evidence/Glaum, M.//2015/~/ Google Scholar ›
[26]
[26] [학술지(정기간행물)] Gu, F./Overpriced Shares, Ill-Advised Acquisitions, and Goodwill Impairment/The Accounting Review/2011/86(6)/1995~2022// Google Scholar ›
[27]
[27] [학술지(정기간행물)] Guest, P./The impact of takeovers on the fundamental value of acquirers/Accounting and Business Research/2010/40(4)/1~20// Google Scholar ›
[28]
[28] [학술지(정기간행물)] Haggard, K. S./Do baths muddy the waters or clear the air?/Journal of Accounting and Economics/2015/59(1)/105~117// Google Scholar ›
[29]
[29] [학술지(정기간행물)] Hamberg, M./The adoption of IFRS 3 : The effects of managerial discretion and stock market reactions/European Accounting Review/2011/20(2)/263~288// Google Scholar ›
[30]
[30] [학술지(정기간행물)] Harford, J./Decoupling CEO Wealth and Firm Performance : The Case of Acquiring CEOs/The Journal of Finance/2007/62(2)/917~949// Google Scholar ›
[31]
[31] [학술지(정기간행물)] Haw, I./Investor Protection and Price Informativeness about Future Earnings : International Evidence/Review of Accounting Studies/2012/17(2)/389~419// Google Scholar ›
[32]
[32] [학술지(정기간행물)] Hirschey, M./Investor Under-reaction to Goodwill Write-Offs/Financial Analysts Journal/2003/59(6)/75~84// Google Scholar ›
[33]
[33] [학술지(정기간행물)] Hutton, A. P./Opaque Financial Reports, R2, and Crash Risk/Journal of Financial Economics/2009/94(1)/67~86// Google Scholar ›
[34]
[34] [기타자료] IASB/IASB Discussion Paper 2020.01Business Combinations-Disclosures, Goodwill and Impairment//2020/~// Google Scholar ›
[35]
[35] [학술지(정기간행물)] Jarva, H./Do firms manage fair value estimates? an examination of SFAS 142 goodwill impairments/Journal of Business Finance & Accounting/2009/36(9-10)/1059~1086//(9-10),pp.1059-1086 Google Scholar ›
[36]
[36] [학술지(정기간행물)] 정대현/K-IFRS 도입이 영업권 손상차손 인식에 미치는 영향/회계학연구/2015/40(3)/299~337/한국회계학회/ Google Scholar ›
[37]
[37] [학술지(정기간행물)] Jiambalvo, J./Institutional Ownership and the Extent to Which Stock Prices Reflect Future Earnings/Contemporary Accounting Research/2002/19(1)/117~145// Google Scholar ›
[38]
[38] [학술지(정기간행물)] 조은혜/기업설명회가 미래이익의 정보성에 미치는 영향/대한경영학회지/2016/29(6)/1001~1022/대한경영학회/http://dx.doi.org/10.18032/kaaba.2016.29.6.1001 Google Scholar ›
[39]
[39] [학술지(정기간행물)] Johnson, T. L./Is goodwill an asset?/Accouting Horizons/1998/12(3)/293~303// Google Scholar ›
[40]
[40] [학술지(정기간행물)] Johnson, M. F./The impact of securities litigation reform on the disclosure of forward-looking information by thigh technology firms/Journal of Accounting Research/2001/39(2)/297~327// Google Scholar ›
[41]
[41] [학술지(정기간행물)] Jordan, C. E./Big bath earnings management: The case of goodwill impairment under SFAS no. 142/Journal of Applied Business Research/2004/20(2)/~//(2). Google Scholar ›
[42]
[42] [학술지(정기간행물)] 강내철/비영업발생액에 의한 이익지속성의 저하와 자본시장의 반응/경영학연구/2009/38(4)/871~895/한국경영학회/ Google Scholar ›
[43]
[43] [학술지(정기간행물)] Kasznik, R./To warn or not to warn : Management disclosure in the face of an earnings surprise/The Accounting Review/1995/70(1)/113~134// Google Scholar ›
[44]
[44] [학술지(정기간행물)] 김현아/연구개발지출의 자본화 기준 개정에 따른 주가의 미래이익에 대한 정보성의 변화/경영연구/2012/27(4)/51~79/한국산업경영학회/10.22903/jbr.2012.27.4.51 Google Scholar ›
[45]
[45] [학술지(정기간행물)] Kim, J-B./Financial Reporting Opacity and Expected Crash Risk : Evidence from Implied Volatility Smirks/Contemporary Accounting Research/2014/31(3)/851~875// Google Scholar ›
[46]
[46] [학술지(정기간행물)] Kim, J-B./Accounting Conservatism and Stock Price Crash Risk : Firmlevel Evidence/Contemporary Accounting Research/2016/33(1)/412~441// Google Scholar ›
[47]
[47] [학술지(정기간행물)] 곽수근/유진그룹의 국제회계기준 조기도입과 하이마트 인수관련 영업권 회계처리 사례/회계저널/2011/20(2)/91~121/한국회계학회/ Google Scholar ›
[48]
[48] [학술지(정기간행물)] 권수영/발생액의 질이 미래이익에 대한 주가 정보성에 미치는 영향/경영학연구/2012/41(1)/139~169/한국경영학회/ Google Scholar ›
[49]
[49] [학술지(정기간행물)] 이혜미/경영자의 과신성향과 주가정보성: 미래이익반응계수와 주가동조성을 중심으로/경영학연구/2018/47(5)/1201~1230/한국경영학회/http://dx.doi.org/10.17287/kmr.2018.47.5.1201 Google Scholar ›
[50]
[50] [학술지(정기간행물)] Lhaopadchan, S./Fair value accounting and intangible assets : Goodwill impairment and managerial choice/Journal of Financial Regulation and Compliance/2010/18(2)/120~130// Google Scholar ›
[51]
[51] [학술지(정기간행물)] Li, K. K./Has goodwill accounting gone bad?/Review of Accounting Studies/2017/22/964~1003// Google Scholar ›
[52]
[52] [학술지(정기간행물)] Li, Z./Causes and consequences of goodwill impairment losses/Review of Accounting Studies/2011/16(4)/745~778// Google Scholar ›
[53]
[53] [학술지(정기간행물)] Lundholm, R./Bringing the Future Forward : The Effect of Disclosure on the Returns-Earnings Relation/Journal of Accounting Research/2002/40(3)/809~839// Google Scholar ›
[54]
[54] [보고서] Disappointing Marriage: a Study of the Gains of the Merger/Meeks, G./Cambridge University/1977/~/Occasional Paper 51 Google Scholar ›
[55]
[55] [학술지(정기간행물)] Murphy, K. J./Financial performance surrounding CEO turnover/Journal of Accounting and Economics/1993/16(1-3)/273~315//(1-3),pp.273-315. Google Scholar ›
[56]
[56] [학술지(정기간행물)] 노민영/K-IFRS도입과 영업권 손상인식/회계저널/2012/21(6)/133~162/한국회계학회/ Google Scholar ›
[57]
[57] [학술지(정기간행물)] 오명전/K-IFRS에 따른 영업권 손상검사 사례/국제회계연구/2014/(53)/210~229/한국국제회계학회/10.21073/kiar.2014..53.011 Google Scholar ›
[58]
[58] [학술지(정기간행물)] Ohlosn, J. A./Earnings, book values, and dividends in equity valuation/Contemporary Accounting Research/1995/11(2)/661~687// Google Scholar ›
[59]
[59] [학술지(정기간행물)] Osward, D. R./Capitalization of R&D and the Informativeness of Stock Prices/European Accounting Review/2007/16(4)/703~726// Google Scholar ›
[60]
[60] [학술지(정기간행물)] Pourciau, S./Earnings Management and Nonroutine Executive Changes/Journal of Accounting and Economics/1993/16(1-3)/317~336//(1-3),pp.317-336. Google Scholar ›
[61]
[61] [학술지(정기간행물)] Ramanna, K./Evidence on the use of unverifiable estimates in required goodwill impairment/Review of Accounting Studies/2012/17(4)/749~780// Google Scholar ›
[62]
[62] [학술지(정기간행물)] Rees, L./An investigation of asset write-downs and concurrent abnormal accruals/Journal of Accounting Research/1996/34/157~169// Google Scholar ›
[63]
[63] [학술지(정기간행물)] Riedl, E. J./An examination of long-lived asset impairments/The Accounting Review/2004/79(3)/823~852// Google Scholar ›
[64]
[64] [단행본] Smoothing income numbers: Objectives, means, and implications/Ronen, J./Addison-Wesley Publishing Company/1981/~/// Google Scholar ›
[65]
[65] [학술지(정기간행물)] Sankar, M. R./Reporting discretion and private information communication through earnings/Journal of Accounting Research/2001/39(2)/365~386// Google Scholar ›
[66]
[66] [학술지(정기간행물)] 손혁/사업결합으로 취득한 영업권의 손상검사에 대한 연구/회계저널/2011/20(2)/207~238/한국회계학회/ Google Scholar ›
[67]
[67] [학술지(정기간행물)] Tucker, J. W./Does Income Smoothing Improve Earnings Informativeness?/The Accounting Review/2006/81(1)/251~270// Google Scholar ›
[68]
[68] [학술지(정기간행물)] Warfield, T. D./Accounting recognition and the relevance of earnings as an explanatory variable for returns/The Accouting Review/1992/67(4)/821~842// Google Scholar ›
[69]
[69] [학술지(정기간행물)] Yu, J./Stock Price Informativeness and Corporate Governance : An International Study/International Review of Finance/2011/11(4)/477~514// Google Scholar ›
[70]
[70] [학술지(정기간행물)] Zucca, L. J./A closer look at discretionary writedowns of impaired assets/Accounting Horizons/1992/6(3)/30~41// Google Scholar ›

Publication History

발행일 2022-01-01

Metrics

인용수 0

영업권 손상인식과 주가의 미래이익정보성