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자본투자와 회계발생액에 관한 연구 : 자본투자의 이례현상을 중심으로

Capital Investment Anomaly and Accounting Accruals

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주제분류회계학

참고문헌 (50)

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  3. "재무보고이익-세무보고이익의 차이와 이익 현금흐름 및 발생액의 지속성과 자본시장의 반응", 31(1), pp.127~162 (2006)
  4. "발생액의 효율적 평가에 영향을 미치는 요인", 30(1), pp.59~91 (2005)
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  14. "Earnings Quality and Stock Returns : The Evidence from Accruals" (2004)
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  16. "Earnings-Based and Accrual-Based Market Anomalies : One Effect or Two?", 29(1), pp.101~123 (2000)
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  18. "The Persistence and Pricing of the Cash Component of Earnings" (2006)
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  23. "Brookings papers on Economic Activity", pp.141~195 (1988)
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  25. "A unified model of distorted investment : Theory and Evidence" (2002), University of California at Berkeley
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  27. "Returns to buying winners and selling losers Implications for stock market efficiency Journal of Finance Vol", pp.65~91 (1993)
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  30. "Do investment-cashflow sensitivities provide useful measures of financial constraints?", 112, pp.169~215 (1997)
  31. "On the Association between Voluntary Disclosure and Earnings Management", 37(1), pp.57~81 (1999)
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  37. "Journal of Financial Economics Vol", pp.293~315 (1988)
  38. "Returns to Buying Winners and Selling Losers Implications for Stock Market Efficiency Journal of Finance Vol", pp.65~91 (1993)
  39. "Corporate governance and the over-investment of surplus cash" (2002), University of Pennsylvania
  40. "The New Finance : The Case against Efficient Markets" (1995), Englewood Cliffs, N.J.: Prentice Hall
  41. "An analysis of divisional investment policies. NBER" (1996)
  42. "Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?", 71(3), pp.289~315 (1996)
  43. "The pricing of discretionary accruals", 22, pp.249~281 (1996)
  44. "Earnings Management and the Long Run Market Performance of the Initial Public Offering", 53(6), pp.1935~1974 (1998)
  45. "Earnings Management and the Underperformance of Seasoned Equity Offerings", 50(1), pp.63~99 (1998)
  46. "Xie"Capital investments and stock returns" (2003)
  47. "Capital investments and stock returns", 39(4), pp.677~700 (2004)
  48. "Cash flow and capital spending: Evidence from capital expenditure announcement", 26, pp.44~57 (1997)
  49. "The Journal of Finance Vol", pp.793~805 (1991)
  50. "The Mispricing of Abnormal Accruals", 76(3), pp.357~373 (2001)

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