이연법인세부채와 자산의 변화에 따른 이익지속성 및 이익구성요소에 대한 시장의 반응

참고문헌 (Reference)

1 "재무보고이익-세무보고이익의 차이와 이익, 현금흐름 및 발생액의 지속성과 자본시장의 반응" 31 (31): 127 -162, 2006

2 "이연법인세와 이익 조정에 관한 연구" 27 (27): 107 -135, 2002

3 "What Motivates Manager’s Choice of Discretionary Accruals?" 22 : 313-325, 1996

4 "Valuation and Clean Surplus Accounting for Operating and Financial Activities" 11 : 689-731, 1995

5 "The Reversal of Abnormal Accruals and the Market Valuation of Earnings Surprises" 76 : 375-404, 2001

6 "The Persistence and Pricing of Earnings and Cash Flows When Firms have Large Book-Tax Differences" 80 : 137-166, 2005

7 "The Mispricing of Abnormal Accruals" 76 : 357-373, 2001

8 "The Influence of Tax and Nontax Costs on Book-Tax Reporting Differences : Public and Private Firms" 1-19, 2001

9 "KOSDAQ 시장에서 회계 이익정보의 구성요소에 대한 가치평가" 7 (7): 9-28, 2006

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11 "Financial Reporting and Analysis" Prentice Hall, Upper Saddle River, NJ. 1999

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19 "Book-Tax Differences and the Value Relevance of Earnings" Massachusetts Institute of Technology, Indiana University and Insead 2000

20 "Accrued Earnings and Growth: Implications for Future Profitability and Market Mispricing" 78 : 353-371, 2003

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