1 "회사채 신용등급의 이익조정 통제효과"
2 "회사채 신용등급에 대한 차별적 시장반응" 30 (30): 277-305, 2005
3 김영태, "회사채 신용등급 평가를 위한 인공신경망모형과 통계적모형의 예측력 비교: 나스닥기업을 대상으로" 10 (10): 1-23, 2001
4 최정호, "회계제도개선과 감사품질이 재량적 발생의 크기와 정보성에 미치는 영향" 한국회계학회 30 (30): 107-149, 2005
5 나종길, "회계발생액과 차별적 감사수요" 28 (28): 1-32, 2003
6 "한국신용평가 홈페이지"
7 "이익조정수단으로서의 재량적발생액 추정치의 성과비교: 재수정 Jones 모형" 25 (25): 29-56, 2000
8 "이익관리수단에 관한 연구" 29 (29): 33-59,
9 최관, "외환위기와 보수적 회계처리" 30 (30): 215-242, 2005
10 "외국인투자자의 선호종목과 거래행태 분석" 1-43, 2003
1 "회사채 신용등급의 이익조정 통제효과"
2 "회사채 신용등급에 대한 차별적 시장반응" 30 (30): 277-305, 2005
3 김영태, "회사채 신용등급 평가를 위한 인공신경망모형과 통계적모형의 예측력 비교: 나스닥기업을 대상으로" 10 (10): 1-23, 2001
4 최정호, "회계제도개선과 감사품질이 재량적 발생의 크기와 정보성에 미치는 영향" 한국회계학회 30 (30): 107-149, 2005
5 나종길, "회계발생액과 차별적 감사수요" 28 (28): 1-32, 2003
6 "한국신용평가 홈페이지"
7 "이익조정수단으로서의 재량적발생액 추정치의 성과비교: 재수정 Jones 모형" 25 (25): 29-56, 2000
8 "이익관리수단에 관한 연구" 29 (29): 33-59,
9 최관, "외환위기와 보수적 회계처리" 30 (30): 215-242, 2005
10 "외국인투자자의 선호종목과 거래행태 분석" 1-43, 2003
11 김문태, "외국인지분참여가 이익관리의 크기와 방향에 미치는 영향" 22 (22): 85-111, 2004
12 최성규, "소유와 경영의 분리와 경영자의 이익조절" 26 (26): 153-175, 2001
13 "상장기업과 코스닥기업의 이익관리에 대한 비교 연구" (29) : 57-85, 2001
14 "기업어음 신용등급변경의 정보효과" 28 (28): 103-125, 1999
15 최준석, "기업어음 신용등급 변경의 정보효과" 16 : 339-365, 1994.
16 "국내자본시장에서 회계이익정보의 유용성 향상여부에 관한 실증연구" 23 (23): 1-24, 1998
17 "What’s in a Bond Rating?" 4 (4): 201-228, 1969
18 "The Pricing of Discretionary Accruals" 22 (22): 249-281, 1996
19 "The Information Content of Annual Earning Release: A Trading Volume Approach" 24 (24): 40-56, 1986
20 "The Effect of bond Rating changes on common stock prices" 17 (17): 57-89, 1986
21 Choi, Jung-Ho, "The Effect of Reform of Account-ing Systems and Audit Quality on the Level and Informativeness of Discretionary Accruals" 30 (30): 107-149, 2005
22 "The Effect of Bond Rating Agency Announcements on Bond and Stock Prices" 47 (47): 733-752, 1992
23 "The Effect of Audit Quality on Earnings Management" 15 (15): 1-24, 1998
24 "The Determination of Long-Term Credit Standing with Financial Ratios, Empirical Research in Accounting" 4 : 44-62, 1966
25 "The Bond Rating Process, In Handbook of Financial Markets and Institutions" John Wiley and Sons 1986.
26 "Statistical Models of Bond Ratings: A Methodological Inquiry" 52 (52): 231-261, 1979
27 "Price-earnings Regression in the Presence of Prices Leading Earnings" 15 (15): 173-202, 1992
28 Na, Young, "On the Usefulness of Financial Information in Forecasting of Credit Ratings: Post IMF" 21 (21): 211-234, 2003
29 "On the Trade-Off Between the Future Benefits and Riskiness of R&D: A Bondholders’ Perspective" 35 (35): 227-254, 2003
30 "Modified Bond Ratings: Further Evidence on the Effect of Split Ratings on Corporate Bond Yields" 15 (15): 231-241, 1988
31 "Managerial Ownership, Acco-unting Choices, and informativeness of Earnings" 20 (20): 61-91, 1995
32 Choi, Kwan, "Korean Economic Cris and Conservative Accounting" 30 (30): 215-242, 2005
33 "Is a Bond Rating Downgrade Bad News, Good News, or No News for Stockholders?" 48 (48): 2001-2008, 1993
34 나영, "IMF이후 신용등급예측에 있어서 재무정보의 유용성" 한국회계정보학회 21 : 211-235, 2003
35 "Former Audit Partners and Abnormal Accruals" 79 (79): 1095-1118, 2004
36 "Earnings Management of Seasoned Equity Offering Firms in Korea" 37 (37): 57-78, 2002
37 "Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?" 71 (71): 289-315, 1996
38 "Do Non-Audit Services Compromise Auditor Independence? Further Evidence" University of Wisconsin 2002
39 "Differential Market Reaction to Bond Rating" 30 (30): 277-305, 2005
40 "Detecting Earnings Mana-gement" 70 (70): 193-225, 1995
41 "Debt Ratings Criteria" Standard & Poor’s 1986
42 "Cross-Sectional Regularities in the Response of Stock Prices to Bond Rating Changes" 4 (4): 460-479, 1989
43 "Corporate Disclosure Quality and the Cost of Debt" 73 (73): 459-474, 1998
44 "Commentary on Earnings Management" 3 (3): 91-102, 1989
45 "Bond Rating Agencies and Stock Analysts: Who Knows What When?" 33 (33): 569-585, 1998
46 "Are Fundamentals Priced in the Bond Market?" 20 (20): 465-494, 2003
47 "Accruals and Prediction of Future Cash Flows" 76 (76): 27-58, 2001
48 "Accounting Accruals and the Demand for Differential Audits" 28 (28): 1-32, 2003
49 "A Study on the Earnings Mana-gement Vehicles" 29 (29): 33-59, 2001
50 "A Review of the Earnings Management Literature and its Implications for Standard Setting" 13 (13): 365-384, 1999
51 "A Multivariate Analysis of Industrial Bond Ratings" 28 (28): 1-18, 1973
52 "A Market-based Evaluation of Discretionary Accrual Models" 34 (34): 83-115, 1996
53 Kim, Moon-Tae, "A Magnitude and Direction of Earnings Management by Foreign-Investors in Korea" 22 (22): 85-111, 2004
54 "A Comparison of Earnings Management Between KSE Firms and KOSDAQ Firms" 29 : 57-85, 2001