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      소폭손실 및 소폭이익과 이익조정: 비상장기업을 이용한 분석 = Small Profits, Small Losses, and Earnings Management: An Analysis Using Unlisted Firms

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      https://www.riss.kr/link?id=A95932275

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      참고문헌 (Reference)

      1 최관, "부도발생기업의 회계선택" (2) : 495-512, 1998

      2 정규언, "경영자변경과 이익이연행위" (14) : 27-48, 1992

      3 Schipper, K., "on Earnings Management" Accounting Horizon 91-102, 1989

      4 Dechow, P. M., "Why Are Earnings Kinky? An Examination of the Earnings Management Explanation" 8 : 355-384, 2003

      5 Jensen, M., "Theory of the Firm: Managerial Behavior, Agency Costs, and Ownership Structure" 3 : 305-360, 1976

      6 Hayn, C., "The Information Content of Losses" 20 : 125-153, 1995

      7 Healy, P., "The Impact of Bonus Schemes on the Selection of Accounting Principles" 85-107, 1985

      8 Dhaliwal, D., "The Effect of the Firm's Capital Structure on the Choice of Accounting Methods" 55 : 78-84, 1980

      9 Fama, E., "Separation of Ownership and Control" 26 : 301-326, 1983

      10 Chaney, P., "Self-Selection of Auditors and Audit Pricing in Private Firms.Working Paper.Vanderbilt University" Working Paper 2004

      1 최관, "부도발생기업의 회계선택" (2) : 495-512, 1998

      2 정규언, "경영자변경과 이익이연행위" (14) : 27-48, 1992

      3 Schipper, K., "on Earnings Management" Accounting Horizon 91-102, 1989

      4 Dechow, P. M., "Why Are Earnings Kinky? An Examination of the Earnings Management Explanation" 8 : 355-384, 2003

      5 Jensen, M., "Theory of the Firm: Managerial Behavior, Agency Costs, and Ownership Structure" 3 : 305-360, 1976

      6 Hayn, C., "The Information Content of Losses" 20 : 125-153, 1995

      7 Healy, P., "The Impact of Bonus Schemes on the Selection of Accounting Principles" 85-107, 1985

      8 Dhaliwal, D., "The Effect of the Firm's Capital Structure on the Choice of Accounting Methods" 55 : 78-84, 1980

      9 Fama, E., "Separation of Ownership and Control" 26 : 301-326, 1983

      10 Chaney, P., "Self-Selection of Auditors and Audit Pricing in Private Firms.Working Paper.Vanderbilt University" Working Paper 2004

      11 DeAngelo, H., "Reversal of Fortune: Divided Signaling and the Disappearance of Sustained Earnings Growth" 40 341-371, 1996

      12 Barth, M., "Market Rewards Associated with Increasing Earnings Patterns" Working paper 1995

      13 Warfield, T. D., "Managerial Ownership, Accounting Choices, and Informativeness of Earnings" 20 : 61-91, 1995

      14 Shleifer, A., "Large Shareholders and Corporate Control" 94 : 461-488, 1986

      15 Kim, J. O., "Hybrid Debt Issuance and Earnings Management: An Analysis of Public and Private Placement" 29 : 83-109, 2004

      16 Bhushan, R., "Firm Characteristics and Analyst Following" 11 : 255-274, 1989

      17 Hribar, P., "Errors in Estimating Accruals: Implications for Empirical Research" 40 : 105-134, 2002

      18 Healy, P., "Effectiveness of Accounting-Based Dividend Covenants" 12 : 97-124, 1990

      19 Sachs, J., "Economic Reform and the Process of Global Integration" Booking Papers on Economics Activity 1995

      20 Ball, R, "Earnings Quality in U.K. private firms: Comparative Loss Recognition Timeliness" 39 : 83-128, 2005

      21 DeGeorge, F., "Earnings Management to Exceed Thresholds" 72 : 1-33, 1999

      22 Burgstahler, D. C., "Earnings Management to Avoid Earnings Decrease and Losses" 24 : 99-126, 1997

      23 Beatty, A., "Earnings Management to Avoid Earnings Declines across Publicly and Privately Held Banks" 77 : 547-570, 2002

      24 Song, I. M., "Earnings Management for the Avoidance of Losses" 13 : 29-51, 2004

      25 Jones, J., "Earnings Management during Import Relief Investigation" 29 : 193-228, 1991

      26 Sloan, R., "Do Stock Prices fully Reflect Information in Accruals and Cash Flows about Future Earnings" 71 : 289-315, 1996

      27 Bartov, E., "Discretionary-accruals Models and Audit Qualifications" 30 : 421-452, 2000

      28 Jo, H. J, "Disclosure Frequency and Earnings Management" Working Paper 2005

      29 Dechow, P. M., "Detecting Earnings Management" 70 : 193-226, 1995

      30 Sweeney, A., "Debt-covenant Violations and Managers Accounting Responses" 281-308, 1994

      31 DeFond, M., "Debt Covenant Violation and Manipulation of Accruals" 145-176, 1994

      32 Cornell, B., "Corporate Stakeholders and Corporate Finance" 16 : 5-14, 1987

      33 Park, J. I., "Corporate Governance and Earnings Management: View from the Largest Shareholder’s Holding" 28 : 135-172, 2003

      34 Kinney Jr., W., "Characteristics of Firms Correcting Previously Reported Quarterly Earnings" 71-93, 1989

      35 Holthausen, R., "Annual Bonus Schemes and the Manipulation of Earnings" 19 : 29-74, 1995

      36 O'Brien. P. C., "Analyst Following and Institutional Ownership" 28 : 55-76, 1990

      37 Beaver, W., "An Alternative Explanation of the Discontinuity in Earnings Distribution" Working paper 2005

      38 McConnell, J., "Additional Evidence on Equity Ownership and Corporate Value" 27 : 595-612, 1990

      39 Gaver, J., "Additional Evidence on Bonus Plans and Income Management" 19 : 3-28, 1995

      40 Press, E., "Accounting-Based Constraints in Public and Private Debt Agreements. Their Association with Leverage and Impact on Accounting Choice" 65-95, 1990

      41 DeAngelo, H., "Accounting Choice in Troubled Companies" 113-143, 1994

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      학술지 이력

      학술지 이력
      연월일 이력구분 이력상세 등재구분
      2027 평가예정 재인증평가 신청대상 (재인증)
      2021-01-01 평가 등재학술지 유지 (재인증) KCI등재
      2018-01-01 평가 등재학술지 유지 (등재유지) KCI등재
      2015-01-01 평가 등재학술지 유지 (등재유지) KCI등재
      2011-01-01 평가 등재학술지 유지 (등재유지) KCI등재
      2009-01-01 평가 등재학술지 유지 (등재유지) KCI등재
      2007-01-01 평가 등재학술지 유지 (등재유지) KCI등재
      2004-01-01 평가 등재학술지 선정 (등재후보2차) KCI등재
      2003-01-01 평가 등재후보 1차 PASS (등재후보1차) KCI등재후보
      2001-07-01 평가 등재후보학술지 선정 (신규평가) KCI등재후보
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      학술지 인용정보

      학술지 인용정보
      기준연도 WOS-KCI 통합IF(2년) KCIF(2년) KCIF(3년)
      2016 0.99 0.99 1.25
      KCIF(4년) KCIF(5년) 중심성지수(3년) 즉시성지수
      1.35 1.43 2.629 0.29
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