한정의견에 대한 시장반응

목차 (Table of Contents)

• 요약
• Ⅰ. 서론
• Ⅱ. 선행연구고찰
• Ⅲ. 연구설계
• Ⅳ. 실증분석 결과
• Ⅴ. 요약 및 결론
• 참고문헌
• Abstract

참고문헌 (Reference)

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3 이원흠, "비적정 감사의견에 대한 기업의 주가반응에 관한 실증연구" 29 : 1-28, 2001

4 손성규, "계속기업 의문에 대한 감사인 의견 표명의 자체예언실현효과" 16 (16): 169-190, 2005

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8 Mutchler, J, "The Influence of Contrary Information and 젨젨Mitigating Factors on Audit Opinion Decisions on Bankrupt Companies" 35 : 295-310, 1997

9 Jones F.L, "The Incremental Content of the Auditor's Going-Concern Evaluation" 15 : 1-27, 1996

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11 Freeman,R, "The Association between Accounting Earnings and Security Returns for Large and Small Firms" 9 : 195-228, 1987

12 Elliott,J.A, "Subject to Audit Opinions and Abnormal Security Returns : Qutcomes and Ambiguities" 617-638, 1982

13 Dodd, P, "Qualified audit opinions and stock prices:Information content,announcement dates,and concurrent disclosures" 6 : 3-28, 1984

14 Atiase,R,Spring, "Predisclosure Information Firm Capitalization,and Security Price Behavior Aroung Earnings Anouncements" 23 : 21-36, 1985

15 Blay, A. D, "Market Expectations for First-Time Going-Concern Recipients" 209-226, 2001

16 Foster, B. P, "An Analysis of the Usefulness of Deft Defaults and Going Concern Opinions in Bankruptcy Risk Assessment" 331-371, 1998

17 Dopuch, N, "Abnormal stock returns associated with media disclosures of ‘subject to' qualified audit opinions" 8 : 93-117, 1986

18 Hopwood, W, "A test of the incremental explanatory power of opinions qualified for consistency and uncertainty" 64 : 28-48, 1989