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2 문호은 ; 홍철규, "원가행태의 비대칭성과 산업별 특성 차이에 대한 종합적 분석" 한국관리회계학회 10 (10): 1-38, 2010
3 홍영은 ; 김수진 ; 박종국, "원가하방경직성은 주가급락에 영향을 미치는가?" 한국관리회계학회 20 (20): 1-26, 2020
4 조성표 ; 박선영, "연구개발지출 관련 연구들에 대한 검토 및 향후 연구방향" 한국회계학회 38 (38): 427-469, 2013
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1 권세원 ; 최세라 ; 김범준 ; 이문영, "재벌기업의 연구개발투자 비대칭성에 대한 연구" 한국세무학회 19 (19): 209-230, 2018
2 문호은 ; 홍철규, "원가행태의 비대칭성과 산업별 특성 차이에 대한 종합적 분석" 한국관리회계학회 10 (10): 1-38, 2010
3 홍영은 ; 김수진 ; 박종국, "원가하방경직성은 주가급락에 영향을 미치는가?" 한국관리회계학회 20 (20): 1-26, 2020
4 조성표 ; 박선영, "연구개발지출 관련 연구들에 대한 검토 및 향후 연구방향" 한국회계학회 38 (38): 427-469, 2013
5 임정대, "수출이 기업혁신에 미치는 영향" 한국무역학회 44 (44): 227-252, 2019
6 문혜원 ; 고창열 ; 정훈, "디지털 기업의 연구개발비 하방경직성 연구" 한국회계정보학회 38 (38): 27-45, 2020
7 장승현 ; 백태영, "기업의 경영조건이 비대칭적 원가행태에 미치는 영향: 원가관리와 이익조정의 역할" 한국회계학회 34 (34): 71-107, 2009
8 Aboody, D., "The Value Relevance of Intangibles : The Case of Software Capitalization" 36 : 161-191, 1998
9 오현진 ; 최세라, "The Role of CEO Ability in Determining R&D Investment Behavior among High Technology Firms in Korea" 정보통신정책학회 28 (28): 79-110, 2021
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