1 "우리나라 기업의 정치적 비용에 관한 실증연구 명시적 조세와 암묵적 조세를 중심으로 회계학연구 제10호" 177-205, 1990
2 정형록, "방산업체의 이익조정에 관한 연구" 32 (32): 59-88, 2007
3 윤순석, "노사분규와 이익조정" 31 (31): 95-120, 2006
4 노현섭, "기업규모와 유효세율간의 관계: 정치적 비용가설과 조세혜택가설의 검증" (6) : 85-114, 1995
5 Watts, "Toward a positive theory of the determination ofaccounting standards" 112-134, 1978
6 Dhaliwal, "The Taxable and Book Income Motivations for a LIFO Layer Liquidation Journal of Accounting Research 32" 278-289, 1994
7 Kern, "The Effect of Tax Legislation During the 1980s The Journal of the American taxation Association Vol" 80-96, 1992
8 Becker, C, "The Effect of Audit Quality on Earnings Management" 19 : 1-24, 1998
9 Cahan, "The Effect of Antitrust Investigation on Discretionary Accruals A Refined Test of Political-Cost Hypothesis" 77-95, 1992
10 Han, J, "Political Costs and Earnings Management of Oil Companies During the 1990 Persian Gulf Crisis" 73 : 103-117, 1998
1 "우리나라 기업의 정치적 비용에 관한 실증연구 명시적 조세와 암묵적 조세를 중심으로 회계학연구 제10호" 177-205, 1990
2 정형록, "방산업체의 이익조정에 관한 연구" 32 (32): 59-88, 2007
3 윤순석, "노사분규와 이익조정" 31 (31): 95-120, 2006
4 노현섭, "기업규모와 유효세율간의 관계: 정치적 비용가설과 조세혜택가설의 검증" (6) : 85-114, 1995
5 Watts, "Toward a positive theory of the determination ofaccounting standards" 112-134, 1978
6 Dhaliwal, "The Taxable and Book Income Motivations for a LIFO Layer Liquidation Journal of Accounting Research 32" 278-289, 1994
7 Kern, "The Effect of Tax Legislation During the 1980s The Journal of the American taxation Association Vol" 80-96, 1992
8 Becker, C, "The Effect of Audit Quality on Earnings Management" 19 : 1-24, 1998
9 Cahan, "The Effect of Antitrust Investigation on Discretionary Accruals A Refined Test of Political-Cost Hypothesis" 77-95, 1992
10 Han, J, "Political Costs and Earnings Management of Oil Companies During the 1990 Persian Gulf Crisis" 73 : 103-117, 1998
11 Key, K., "Political Cost Incentives for Earnings Management in the Cable Television Industry" 23 : 309-337, 1997
12 Zimmerman, "Journal of Accounting and Economics Vol" 119-149, 1983
13 "Journal of Accounting and Economics 17" 145-176, 1994
14 Navissi, F, "Earnings Management under Price Regulation" 16 : 281-304, 1999
15 Beekes, W, "Earnings Management in Response to Regulatory Price Review: A Case Study of the Political Cost Hypothesis in the Water and Electricity Sectors in England and Wales" Lancaster University 2003
16 Jones, "Earnings Management during Import Relief Investigation" 1991193-228
17 Dechow, P, "Detecting Earnings Management" 193-225, 1995
18 Hall, S. C, "Damage Awards and Earnings Management in the Oil Industry" 72 (72): 47-65, 1997
19 DeFond, M, "Auditor Changes and Discretionary Accruals" 25 : 35-68, 1998
20 Wilkie, "Advantage for Corporate Taxpayers An Alternative to Average Effective Tax Rates The Journal of the American Taxation Association Vol" 46-71, 1993
21 박종찬, "4분기와 1~3분기 중간이익의 차별적 특성: 재량적 발생과 이익예측성" 한국회계학회 32 (32): 91-115, 2007
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