1 최관, "이익조정과 이익조작 연구의 검토, 한국회계학회 특별연구서" 2003
2 최관, "유상증자기업의 이익조정에 관한 실증적 연구" 24 (24): 1-17, 1999
3 김진배, "실제 영업활동을 통한 이익조정과 시장반응" 한국경영학회 38 (38): 1185-1211, 2009
4 박희우, "분기이익에 대한 차별적 이익조정 행태-이익/손실기업과 실제 활동을 통한 이익조정을 중심으로-" 한국세무학회 10 (10): 357-386, 2009
5 오원정, "공정공시제도의 시행효과 및 공정공시제도를 통한 정보 제공 여부와 관련된 기업특성에 관한 연구" 한국경영학회 35 (35): 1449-1478, 2006
6 전영순, "공정공시를 통하여 이익예측치를 발표한 기업의 이익조정" 한국세무학회 10 (10): 329-356, 2009
7 Skinner, D., "Why firms voluntarily disclose bad news" 32 : 38-60, 1994
8 Trueman, B., "Why do managers voluntarily release earnings forecasts?" 8 : 53-71, 1986
9 Gramlich, J. D., "Voluntary management earnings forecasts and discretionary accruals: Evidence from Danish IPOs" 13 : 235-259, 2004
10 Jennings, R., "Unsystematic security price movements, management earnings fore casts, and revisions in consensus analyst earnings forecasts" 25 : 90-110, 1987
1 최관, "이익조정과 이익조작 연구의 검토, 한국회계학회 특별연구서" 2003
2 최관, "유상증자기업의 이익조정에 관한 실증적 연구" 24 (24): 1-17, 1999
3 김진배, "실제 영업활동을 통한 이익조정과 시장반응" 한국경영학회 38 (38): 1185-1211, 2009
4 박희우, "분기이익에 대한 차별적 이익조정 행태-이익/손실기업과 실제 활동을 통한 이익조정을 중심으로-" 한국세무학회 10 (10): 357-386, 2009
5 오원정, "공정공시제도의 시행효과 및 공정공시제도를 통한 정보 제공 여부와 관련된 기업특성에 관한 연구" 한국경영학회 35 (35): 1449-1478, 2006
6 전영순, "공정공시를 통하여 이익예측치를 발표한 기업의 이익조정" 한국세무학회 10 (10): 329-356, 2009
7 Skinner, D., "Why firms voluntarily disclose bad news" 32 : 38-60, 1994
8 Trueman, B., "Why do managers voluntarily release earnings forecasts?" 8 : 53-71, 1986
9 Gramlich, J. D., "Voluntary management earnings forecasts and discretionary accruals: Evidence from Danish IPOs" 13 : 235-259, 2004
10 Jennings, R., "Unsystematic security price movements, management earnings fore casts, and revisions in consensus analyst earnings forecasts" 25 : 90-110, 1987
11 Kasznik, R., "To warn of not to warn: Management disclosures in the face of an earnings surprise" 70 : 113-134, 1995
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14 Graham, J., "The economic implications of corporate financial reporting" 40 : 3-73, 2005
15 Leuz, C., "The economic consequences of increased disclosure" 38 : 91-124, 2000
16 Jaggi, B., "The association between the accuracy of management earnings forecasts and discretionary accounting changes" 10 : 1-21, 1995
17 Bartov, E., "The Reword to meeting or beating earnings expectations" 33 : 173-204, 2002
18 Williams, P. A., "The Relation between a prior earnings forecast by management and analyst response to a current management forecast" 71 : 103-115, 1996
19 Mulford C. W., "The Financial Numbers Game" John Wiley & Sons, Inc. 2002
20 Cormier, D., "The Association between management earnings forecasts, earnings management, and stock market valuation: Evidence from French IPOs" 41 : 209-236, 2006
21 Das, S., "Quarterly earnings patterns and earnings management" University of Minnesota 2007
22 Lees, F., "Public Disclosure of Corporate Earnings Forecast" Conference Board 1981
23 Kasznik, R., "On the association between voluntary disclosure and earnings management" 37 : 57-81, 1999
24 Burgstahler, D., "Management of earnings forecasts and analysts' forecasts to achieve zero and small positive earnings surprises" 33 : 633-652, 2006
25 Coller, M., "Management forecast and information asymmetry: An examination of bid-ask spreads" 35 : 181-191, 1997
26 Hirst, D. E., "Management earnings forecasts: A review and framework" 22 : 315-338, 2008
27 Cox, C. T., "Further evidence on the representativeness of management earnings forecasts" 60 : 692-702, 1985
28 King, T., "Expectations adjustment via timely earnings forecast disclosure: Review, synthesis, and suggestions for future research" 9 : 113-144, 1990
29 Verrecchia, R., "Essays on disclos" 32 : 97-180, 2001
30 Hutton, A. P., "Effect of reputation on the credibility of management forecasts" Dartmouth College 2007
31 Skinner, D., "Earnings surprises, growth expectations and stock returns or don't let an earnings torpedo sink your portfolio" 7 : 289-312, 2002
32 Burgstahler, D., "Earnings management to avoid earnings decrease and losses" 24 : 99-126, 1997
33 Jones, J., "Earnings management during import relief investigations" 29 : 193-228, 1991
34 Jacob, J., "Earnings management and accounting income aggregation" 43 : 369-390, 2007
35 Skinner, D., "Earnings disclosures and stockholder lawsuits" 23 : 249-282, 1997
36 Kasznik, R., "Does meeting expectations matter? Evidence from analyst forecast revisions and share price" 40 : 727-759, 2002
37 Diamond, D. W., "Disclosure, liquidity, and the cost of capital" 46 : 1325-1359, 1991
38 Dechow, P., "Detecting earnings management" 70 : 193-225, 1995
39 Ajinkya, B., "Corporate managers' earnings forecasts and symmetrical adjustments of market expectations" 22 : 425-444, 1984
40 Waymire, G., "Additional evidence on the accuracy of analyst forecasts before and after voluntary management earnings forecasts" 61 : 268-295, 1986
41 Barua, A., "Accruals management to achieve earnings benchmarks: A comparison of pre-managed profit and loss firms" 33 : 653-670, 2006
42 Dechow, P., "Accounting earnings and cash flows as measures of firm performance: The role of accounting accruals" 18 : 3-42, 1994
43 Brown, L., "A temporal analysis of earnings surprises : Profits vs. losses" 39 : 221-241, 2001