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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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- "발생액의 효율적 평가에 영향을 미치는 요인", 30(1), pp.59~91 (2005)
- "고급관리회계" (1997), 경음사(서울)
- "Abnormal returns to a fundamental analysis strategy", 73(1), pp.19~45 (1998)
- "When Does the Market Matter? Stock Prices and the Investment of Equity-Dependent Firms" (2002), Harvard Business School
- "Do Stock Prices of Property Casualty Insurers Fully Reflect Information about Earnings, Accruals, Cash Flows, and Development?", 6, pp.197~220 (2001)
- "Contextual fundamental analysis in the prediction of extreme returns", 6(2, pp.3) (2001), 165~191
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- "Tobin's q-ratio and the market reaction to capital investment announcements", 32, pp.449~476 (1997)
- "The Relation between corporate financing activities, analysts'forecasts and stock returns", 42(1), pp.53~85 (2006)
- "Earnings Quality and Stock Returns : The Evidence from Accruals" (2004)
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- "Earnings-Based and Accrual-Based Market Anomalies : One Effect or Two?", 29(1), pp.101~123 (2000)
- "Detecting earnings management", 70(2), pp.193~225 (1995)
- "The Persistence and Pricing of the Cash Component of Earnings" (2006)
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- "A market-based evaluation of abnormal accruals model", 34, pp.83~105 (1996)
- "A unified model of distorted investment : Theory and Evidence" (2002), University of California at Berkeley
- "Market Underreaction to Open Market Share Repurchases", 39(1), pp.181~208 (1995)
- "Returns to buying winners and selling losers Implications for stock market efficiency Journal of Finance Vol", pp.65~91 (1993)
- "Earnings management during import relief investigations Journal of Accounting Research Vol"
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- "Journal of Financial Economics Vol", pp.293~315 (1988)
- "Returns to Buying Winners and Selling Losers Implications for Stock Market Efficiency Journal of Finance Vol", pp.65~91 (1993)
- "Corporate governance and the over-investment of surplus cash" (2002), University of Pennsylvania
- "The New Finance : The Case against Efficient Markets" (1995), Englewood Cliffs, N.J.: Prentice Hall
- "An analysis of divisional investment policies. NBER" (1996)
- "Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?", 71(3), pp.289~315 (1996)
- "The pricing of discretionary accruals", 22, pp.249~281 (1996)
- "Earnings Management and the Long Run Market Performance of the Initial Public Offering", 53(6), pp.1935~1974 (1998)
- "Earnings Management and the Underperformance of Seasoned Equity Offerings", 50(1), pp.63~99 (1998)
- "Xie"Capital investments and stock returns" (2003)
- "Capital investments and stock returns", 39(4), pp.677~700 (2004)
- "Cash flow and capital spending: Evidence from capital expenditure announcement", 26, pp.44~57 (1997)
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- "The Mispricing of Abnormal Accruals", 76(3), pp.357~373 (2001)
관련 논문AI추천
자본투자증가에 따른 회계정보의 시장반응유성용한국국제회계학회 · 국제회계연구2014 · 제58호우리나라 과잉투자 제조기업의 특성과 과잉투자 요인에 관한 연구김지수한국산업경영학회 · 경영연구2002 · 제17권 제3호기업특성이 특별이익에 미치는 영향윤윤석, 이수욱한국상업경영학회 · 상업경영연구2003 · 제6권 보수주의가 기업의 투자의사결정에 미치는 영향김경혜, 최경수한국국제회계학회 · 국제회계연구2014 · 제55호오류수정의 재무보고방법과 주식시장의 반응윤승준한국공인회계사회 · 회계ㆍ세무와 감사 연구2005 · 제42호자본투자증가에 따른 회계정보 가치관련성김동헌, 유성용한국국제회계학회 · 국제회계연구2014 · 제53호
