보수주의와 발생액 = The Relationship between Conservatism and Accruals

참고문헌 (Reference)

1 백원선, "보수주의, 이익지속성 및 가치평가" 한국회계학회 29 (29): 1-28, 2004

2 김정옥, "기업의 특성이 회계보수성에 미치는 영향: 지배구조를 중심으로" 한국회계학회 31 (31): 69-96, 2006

3 Spiess, D. K, "Underperformance in Long-run Stock Returns Following Seasoned Equity Offerings" 38 : 243-267, 1995

4 Ball, R, "Time-Series Properties of Accounting Earnings: Inter- national Evidence" University of Rochester and Rochester Institute of Technology 1999

5 Givoly, D, "The changing time-series properties of earnings, cash flows and accruals: has financial reporting become more conservative?" 29 (29): 287-320, 2000

6 Devine, C. T, "The Rule of Conservatism Reexamined" 1 : 127-138, 1963

7 Subrmanyam, K. R, "The Price of Discretionary Accruals" 22 : 249-281, 1996

8 Loughran, T, "The Operating Performance of Firms Con- ducting Seasoned Equity Offerings" University of Illinois Urbana-Champaign 1995

9 Loughran, T, "The Nnew Issues Puzzle" 50 : 23-51, 1997

10 Dharan, B, "The Long-run Negative Drift of Post- listing Stock Returns" 50 : 1547-1574, 1995

11 McLaughlin, R, "The Information Content of Corporate Offerings of Seasoned Securities: An Empirical Analysis" 27 : 31-45, 1998

12 Healy, P, "The Impact of Bonus Schemes on the Selection of Accounting Principles" 85-107, 1985

13 Joos, P, "The Effect of Accounting Diversity: Evidence from the European Union" 31 : 141-175, 1994

14 Basu, S, "The Conservatism Principle and the Asymmetric Timeliness of Earnings" 24 : 3-37, 1997

15 Levitt, A, "Text of Speech Give"

16 DeFond, M. L, "Smoothing Income in Anticipation of Future Earnings" 23 : 115-139, 1997

17 Watts, R. L, "Positive Accounting Theory" Prentice Hall 1986

18 Giner, B, "On the Asymmetric Recognition of Good and Bad News in France, Germany and the UK" 28 : 1285-1331, 2001

19 Altamuro, J, "Motives for Early Revenue Re- cognition: Evidence from SEC Staff Accounting Bulletin(SAB) 101" Massachusetts Institute of Technology 2003

20 Ball, R, "Is Accounting Conservatism Due to Debt or Share Markets? A Test of “Contracting” Versus “Value Relevance” Theories of Accounting" University of Chicago and University of Rochester Institute of Technology 2005

21 Pope, P, "International Differences in Timeliness, Conservatism and Classification of Earnings" 37 : 53-87, 1999

22 Choi, W. S, "Firm-Bank Relationship and The Corporate Governance Role of Banks: Evidence from Borrowers' Accounting Conservatism" California State University. 2005

23 Ahmed, A, "Evidence on the role of accounting conser- vatism in corporate governance" Texas A&M University 2005

24 Hribar, P, "Errors in Estimating Accruals: Implications for Empirical Research" 40 (40): 105-134, 2002

25 Asquity, P, "Equity Iissues and Offering Dilution" 15 : 61-89, 1986

26 Ball, R, "Earnings Quality in U.K. private firms: Com- parative Loss Recognition Timeliness" 39 : 83-128, 2005

27 Dechow, P, "Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators" 235-250, 2000

28 DeGeorge, F, "Earnings Management to Exceed Thresholds" 72 (72): 1-33, 1999

29 Burgstahler, D. C, "Earnings Management to Avoid Earnings Decrease and Losses" 24 : 199-126, 1997

30 Jones, J, "Earnings Management during Import Relief Investigation" 29 : 193-228, 1991

31 Dechow, P, "Detecting Earnings Management" 70 (70): 193-226, 1995

32 Sweeney, A, "Debt-Covenant Violations and Manager’s Accounting Responses" 17 : 281-308, 1994

33 DeFond, M. L, "Debt Covenant Violation and Manipulation of Accruals" 17 : 145-176, 1994

34 Myers, S, "Corporate Financing and Investment Decisions When Firms have Information the Investors do not have" 13 : 187-221, 1984

35 Hansen, R. S, "Corporate Earnings and Financing: An Empirical Analysis" 63 : 347-371, 1990

36 Watts, R. L, "Conservatism in Accounting. PartⅡ: Evidence and Research Opportunities" University of Rochester 2003

37 Watts, R. L, "Conservatism in Accounting. PartⅠ: Explanations and Implications" University of Rochester 2003

38 Watts, R. L, "Conservatism in Accounting" University of Rochester 2002

39 Schipper, K, "Commentary on Earnings Management" 3 : 91-102, 1989

40 Hamilton. J, "Audit Partner Ro- tation, Earnings Quality and Earnings Conservatism" University of Technology, Sydney and University of New South Wales 2005

41 Hendricksen, E, "Accounting Theory" Irwin 1982

42 Penman, S, "Accounting Conservatism the Quality of Earnings, and Stock Returns" 77 : 237-264, 2002

43 Healy, P, "A Review of the Earnings Mangement Literature and its Implications for Standard Setting" 13 : 365-384, 1999

44 Holthausen, R. D, "2001 The Relevance of the Value-Relevance Literature for Financial Accounting Standard Setting" 31 : 3-75, 2001