경영학연구

이 논문의 PDF가 제공되지 않습니다.

REFERENCES (51)

[1]
[1] [학술지(정기간행물)] Albuquerque, A./Peer firms in relative performance evaluation/Journal of Accounting and Economics/2009/48(1)/69~89// Google Scholar ›
[2]
[2] [학술지(정기간행물)] Almazan, A./Active Institutional Shareholders and Costs of Monitoring : Evidence from Executive Compensation/Financial Management/2005/34(4)/5~34// Google Scholar ›
[3]
[3] [학술지(정기간행물)] Baber, W. R./The Effect of concern about Reported Income on Discretionary Spending Decisions : The Case of Research and Development/The Accounting Review/1991/66(4)/818~829// Google Scholar ›
[4]
[4] [학술지(정기간행물)] Banker, R. D./An empirical investigation of an incentive plan that includes nonfinancial performance measures/The Accounting Review/2000/75(1)/65~92// Google Scholar ›
[5]
[5] [학술지(정기간행물)] Banker, R. D./Predicting Earnings using a Model Based on Cost Variability and Cost Stickiness/The Accounting Review/2006/81(2)/285~307// Google Scholar ›
[6]
[6] [학술지(정기간행물)] Banker, R. D./Sensitivity, Precision, and Linear Aggregation of Signals for Performance Evaluation/Journal of Accounting Research/1989/27(1)/21~39// Google Scholar ›
[7]
[7] [학술지(정기간행물)] Chan, S. H./Corporate Research and Development Expenditures and Share Value/Journal of Financial Economics/1990/26(2)/255~276// Google Scholar ›
[8]
[8] [학술지(정기간행물)] Chan, L. K. C./The Stock Market Valuation of Research and Development Expenditures/Journal of Finance/2001/56(6)/2431~2456// Google Scholar ›
[9]
[9] [학술지(정기간행물)] Chan, K./Stock market valuation of R&D expenditures —The role of corporate governance/PacificBasin Finance/2015/31/78~93// Google Scholar ›
[10]
[10] [학술지(정기간행물)] Chauvin, K. W./Advertising, R&D Expenditures and the Market Value of the Firm/Financial Management/1993//128~140// Google Scholar ›
[11]
[11] [학술지(정기간행물)] Cheng, S./R&D Expenditures and CEO Compensation/The Accounting Review/2004/79(2)/305~328// Google Scholar ›
[12]
[12] [학술지(정기간행물)] 조성표/연구개발지출 관련 연구들에 대한 검토 및 향후 연구방향/회계학연구/2013/38(1)/427~469/한국회계학회/ Google Scholar ›
[13]
[13] [학술지(정기간행물)] Cohen, W./Absorptive Capacity : A New Perspective on Learning and Innovation(1)/Administrative Science Quarterly/1990/35/128~152// Google Scholar ›
[14]
[14] [학술지(정기간행물)] Cohen, D./Accrual-based and real earnings management activities around seasoned equity offerings/Journal of Accounting and Economics/2010/50(1)/2~19// Google Scholar ›
[15]
[15] [단행본] The Effect of Advertising and Research and Development Expenditures on the Firm Value: An Empirical Analysis by (1)/Choi, J. H.//1994/103~126/// Google Scholar ›
[16]
[16] [학술지(정기간행물)] 최종서/연구개발투자의 경제적 시차효과에 대한 시계열분석/회계학연구/2009/34(1)/67~105/한국회계학회/ Google Scholar ›
[17]
[17] [학술지(정기간행물)] Dechow, P. M./Executive Incentives and the Horizon Problem : An Empirical Investigation/Journal of Accounting and Economics/1991/14(1)/51~89// Google Scholar ›
[18]
[18] [학술지(정기간행물)] Gilson, S. C./CEO Compensation in Financially Distressed Firms : An Empirical Analysis/The Journal of Finance/1993/48(2)/425~458// Google Scholar ›
[19]
[19] [학술지(정기간행물)] Graham, J. R./The Economic Implications of Corporate Financial Reporting/Journal of Accounting and Economics/2005/40(1-3)/3~73//(1-3),pp.3-73. Google Scholar ›
[20]
[20] [학술지(정기간행물)] Healy, P. M./The effect of bonus schemes on accounting decisions/Journal of Accounting and Economics/1985/7(1-3)/85~107// Google Scholar ›
[21]
[21] [학술지(정기간행물)] 하병윤/경쟁환경이 연구개발비 지출에 미치는 영향: 산업수준요소를 중심으로/경영학연구/2020/49(6)/1595~1620/한국경영학회/10.17287/kmr.2020.49.6.1595 Google Scholar ›
[22]
[22] [학술지(정기간행물)] Hall, B. H./The Stock Market's Valuation of R&D Investment during the 1980's/The American Economic Review/1993/83(2)/259~264// Google Scholar ›
[23]
[23] [학술지(정기간행물)] Holmstrom. B./Moral Hazard and Observability/The Bell Journal of Economics/1979/10(1)/74~91// Google Scholar ›
[24]
[24] [단행본] Cost accounting/Horngren, C./Prentice-Hall/2003/~/// Google Scholar ›
[25]
[25] [학술지(정기간행물)] Ho, Y./The effects of R&D and advertising on firm value : an examination of manufacturing and nonmanufacturing firms/IEEE Transactions on Engineering Management/2005/52(1)/3~14// Google Scholar ›
[26]
[26] [학술지(정기간행물)] 홍철규/경영진 보상에서 재무성과 정보성의 역할: 시장차이를 통한 분석/회계저널/2012/21(6)/325~347/한국회계학회/ Google Scholar ›
[27]
[27] [학술지(정기간행물)] Kim, D. Y./A Study on the Investment Model for Corporate R&D in Korea/The Korean Economic Review/1993/41(1)/51~75// Google Scholar ›
[28]
[28] [학술지(정기간행물)] 김형국/연구개발 지출기업의 투자결정요인/경영교육연구/2007/(45)/83~100/한국경영교육학회/ Google Scholar ›
[29]
[29] [학술지(정기간행물)] 김문철/내부자거래와 이익조정/회계학연구/2010/35(4)/1~37/한국회계학회/ Google Scholar ›
[30]
[30] [학술지(정기간행물)] 김문태/연구개발비의 자본화를 통한 이익조정의 고찰/회계정보연구/2006/24(3)/77~96/한국회계정보학회/ Google Scholar ›
[31]
[31] [학술지(정기간행물)] 김문태/제약산업의 연구개발 지출에 대한 자본화가 이익관리에 미치는 영향/재무와 회계정보저널/2016/16(1)/79~98/한국회계정보학회/ Google Scholar ›
[32]
[32] [학술지(정기간행물)] Kochhar, R./Institutional Investors and Firm Innovation : A Test of Competing Hypotheses/Strategic Management Journal/1996/17(1)/73~84// Google Scholar ›
[33]
[33] [학술지(정기간행물)] 고윤성/스톡옵션 부여 이후 연구개발비지출이 스톡옵션의 행사와 장기경영성과에 미치는 영향/세무와회계저널/2012/13(1)/255~280/한국세무학회/ Google Scholar ›
[34]
[34] [학술지(정기간행물)] Lambert, R. A./An Analysis of the Use of Accounting and Market Measures of Performance in Executive Compensation Contracts/Journal of Accounting Research/1987//85~125// Google Scholar ›
[35]
[35] [학술지(정기간행물)] 이용훈/회계 성과가 경영자 보상에 미치는 영향/회계저널/2014/23(4)/229~266/한국회계학회/ Google Scholar ›
[36]
[36] [학술지(정기간행물)] Lev, B./The Capitalization, Amortization, and Value-Relevance of R&D/Journal of Accounting and Economics/1996/21(1)/107~138// Google Scholar ›
[37]
[37] [단행본] Economics, organization, and management/Milgrom, P. R./Prentice Hall/1992/~/// Google Scholar ›
[38]
[38] [단행본] The Market Valuation of R&D Expenditures/Lev, B./SSRN/1999/~/// Google Scholar ›
[39]
[39] [학술지(정기간행물)] 박애영/경영자 스톡옵션 보상과 주식소유가 연구개발투자에 미치는 영향/회계학연구/2006/31(2)/89~126/한국회계학회/ Google Scholar ›
[40]
[40] [학술지(정기간행물)] Perry, S./Earnings Expectations and Discretionary Research and Develop/Accounting Horizons/1994/8(4)/43~// Google Scholar ›
[41]
[41] [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 ›
[42]
[42] [학술지(정기간행물)] Ravenscraft, D./The Lag Structure of Returns to Research and Development/Applied Economics/1982/14(6)/603~620// Google Scholar ›
[43]
[43] [학술지(정기간행물)] Roychowdhury, S./Earnings Management through Real Activities Manipulation/Journal of Accounting and Economics/2006/42(3)/335~370// Google Scholar ›
[44]
[44] [학술지(정기간행물)] Roychowdhury, S./The effects of financial reporting and disclosure on corporate investment : A review/Journal of Accounting and Economics/2019/68(2)/~//(2). Google Scholar ›
[45]
[45] [학술지(정기간행물)] Singh, M./Agency Costs, Ownership Structure and Corporate Governance Mechanisms/Journal of Banking and Finance/2003/27(5)/793~816// Google Scholar ›
[46]
[46] [학술지(정기간행물)] Sloan, R. G./Accounting Earnings and Top Executive Compensation/Journal of Accounting and Economics/1993/16(1-3)/55~100//(1-3),pp.55-100. Google Scholar ›
[47]
[47] [학술지(정기간행물)] Smith Jr, C. W./The Investment Opportunity Set and Corporate Financing, Dividend, and Compensation Policies/Journal of Financial Economics/1992/32(3)/263~292// Google Scholar ›
[48]
[48] [단행본] Sunk costs and market structure/Sutton, J./The MIT Press/1992/~/// Google Scholar ›
[49]
[49] [학술지(정기간행물)] Tsao, S. M./Family Ownership as a Moderator between R&D Investments and CEO Compensation/Journal of Business Research/2015/68(3)/599~606// Google Scholar ›
[50]
[50] [학술지(정기간행물)] 이화득/연구개발비 자본화 정책과 연구개발비 투자의 관련성/회계정보연구/2011/29(3)/305~328/한국회계정보학회/ Google Scholar ›
[51]
[51] [보고서] Capitalization vs Expensing of R&D and Earnings Management/Zarowin, P.//2005/~/ Google Scholar ›

Publication History

발행일 2022-01-01

Metrics

인용수 1

경영자 보상 민감도가 연구개발비 지출에 미치는 영향