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1 윤용석, "투자자의 관심수준과 경영자의 자발적 이익예측정보 공시 간의 관계" 한국회계학회 42 (42): 177-219, 2017
2 박석진, "영업권손상인식의 전략적 회계처리 : 최고경영자 교체시점의 Big Bath를 중심으로" 한국공인회계사회 56 (56): 105-138, 2014
3 오원정, "공정공시제도의 시행효과 및 공정공시제도를 통한 정보 제공 여부와 관련된 기업특성에 관한 연구" 한국경영학회 35 (35): 1449-1478, 2006
4 정우성, "경영자예측정보의 자발적 공시와 기업특성" 23 : 113-142, 2000
5 전영순, "경영자 예측정보의 유형별, 공시경로별 편의성 및 정확성 비교" 24 (24): 25-51, 1999
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7 Skinner, D., "Why firms voluntarily disclose bad news" 32 : 38-60, 1994
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9 Lang, M., "Voluntary disclosure and equity offerings: Reducing information asymmetry or hyping the stock?" 17 (17): 623-662, 2000
10 Lapointe-Antunes, P., "Value relevance and timeliness of transitional goodwill-impairment losses: Evidence from Canada" 44 (44): 56-78, 2009
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