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이익관리가 재무제표 공시 지연에 미치는 영향

The Impact of Earnings Managements on Financial Statement Disclosure Delay

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주제분류회계학

참고문헌 (34)

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  2. "법인세부담 감소를 위한 연구개발비의 비용화 유인", 24(4), pp.1~22 (2006)
  3. "회계발생의 수준이 감사시차에 미치는 영향", 29(1), pp.179~205 (2004)
  4. "재무제표공시를 지연시키는 요인에 관한 연구", 16(1), pp.29~51 (2007)
  5. "적자보고를 회피하기 위한 이익조정", 13(2), pp.29~51 (2004)
  6. "이익관리수단에 관한 연구", 29(3), pp.33~59 (2004)
  7. "노사분규와 이익조정", 31(3), pp.95~120 (2006)
  8. "가결산결과의 사전공시 현황 및 공시기업의 특성과 주가반응 선점효과", 28(1), pp.79~107 (2003)
  9. "소유와 경영의 분리와 경영자의 이익조절", 26(1), pp.153~175 (2001)
  10. "The Effect of Concern About Reported Income on Discretionary Spending Decisions the case of Research and Development", pp.818~829 (1991)
  11. "Behavioral Corporate Finance: A Survey", 4 (2005), Elsevier Science, Amsterdam
  12. "An empirical evaluation of accounting income numbers Journal of Accounting Research 6", pp.159~178 (1968)
  13. "Security Returns Around Earnings Announcements", pp.718~738 (1991)
  14. "Is there Information in an Earnings Announcement Delay?", 3, pp.347~363 (1998)
  15. "Insider trading and incentives to manage earnings" (2004), Indiana University
  16. "Earnings Management to Avoid Earnings Decreases and Losses", 24, pp.99~126 (1997)
  17. "An examination of audit delay further evidence from New Zealand", pp.21~32 (1991)
  18. "The effect of earnings announcement timing on earnings management", 29(9), pp.1337~1354 (2002)
  19. "Timeliness of Reporting and the Stock Price Reaction to Earnings Announcements Journal of Accounting Research 22", pp.21~47 (1984)
  20. "Detecting Earnings Management", 70, pp.193~225 (1996)
  21. "Auditor Changes and Discretionary Accruals", 25, pp.35~67 (1998)
  22. "Journal of Accounting and Economics 6", pp.3~38 (1984)
  23. "Journal of Accounting Research 32", pp.137~164 (1994)
  24. "Timeliness of Annual Earnings Announcements", giy, pp.486~508 (1982)
  25. "The Economic Implications of Corporate Financial Reporting", 40, pp.3~73 (2005)
  26. "Political costs and earnings management of oil companies during the 1990 Persian Gulf Crises", 73, pp.103~117 (1998)
  27. "Timeliness of annual report releases and market reaction to earnings announcements in an emerging capital market :The case of China", 11, pp.108~131 (2000)
  28. "Further evidence on the determinants of local government audit delay", 10(3), pp.375~397 (1998)
  29. "Additional evidence on audit report lag", 20(1), pp.137~146 (2001)
  30. "An empirical investigation of the effect of quarterly earnings announcement timing on stock returns Journal of Accounting Research 22", pp.153~176 (1984)
  31. "Unintended Consequences of Accelerated Filings Do Changes in Audit Delay Lead to Changes in Earnings Quality?" (2007)
  32. "Earnings Management, Investment, and Dividend Payments" (2006)
  33. "Theories of Earnings-Announcement Timing Journal of Accounting and Economics 12", pp.285~301 (1990)
  34. "Managerial Ownership, Accounting Choices, and Informativeness of Earnings", 20, pp.61~91 (1995)

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