- 요약
- Abstract
- Ⅰ. 서론
- Ⅱ. 기존문헌
- Ⅲ. 연구방법론

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https://www.riss.kr/link?id=A101756167
2015
Korean
325
KCI등재,SCOPUS
학술저널
37-69(33쪽)
4
0
상세조회0
다운로드목차 (Table of Contents)
참고문헌 (Reference)
1 문종열, "회계정보의 질과 지배구조가 자기자본비용에 미치는 영향" 한국세무학회 10 (10): 41-80, 2009
2 박종원, "정보위험과 주식수익률 프리미엄" 한국재무관리학회 27 (27): 209-237, 2010
3 조중석, "정보비대칭이 자기자본비용에 미치는 영향" 대한회계학회 12 (12): 269-288, 2007
4 박경서, "대주주의 존재가 한국기업의 지배구조에 미치는 영향" 한국재무학회 17 (17): 163-201, 2004
5 강형철, "기업집단의 계열사간 거래의 결정요인" 한국재무학회 19 (19): 77-118, 2006
6 안희영, "기업설명회가 자기자본비용에 미치는 영향" 대한경영학회 24 (24): 3177-3203, 2011
7 Ke, B., "What Insiders Know about Future Earnings and How They Use It: Evidence from Insider Trades" 35 (35): 315-346, 2003
8 Gebhardt, W. R., "Toward an Implied Cost of Capital" 39 : 135-176, 2001
9 Jensen, M., "Theory of the Firm: Management Behavior, Agency Costs, and Ownership Structure" 3 : 305-360, 1976
10 Bhattacharya, U., "The World Price of Earnings Opacity" 78 (78): 641-678, 2004
1 문종열, "회계정보의 질과 지배구조가 자기자본비용에 미치는 영향" 한국세무학회 10 (10): 41-80, 2009
2 박종원, "정보위험과 주식수익률 프리미엄" 한국재무관리학회 27 (27): 209-237, 2010
3 조중석, "정보비대칭이 자기자본비용에 미치는 영향" 대한회계학회 12 (12): 269-288, 2007
4 박경서, "대주주의 존재가 한국기업의 지배구조에 미치는 영향" 한국재무학회 17 (17): 163-201, 2004
5 강형철, "기업집단의 계열사간 거래의 결정요인" 한국재무학회 19 (19): 77-118, 2006
6 안희영, "기업설명회가 자기자본비용에 미치는 영향" 대한경영학회 24 (24): 3177-3203, 2011
7 Ke, B., "What Insiders Know about Future Earnings and How They Use It: Evidence from Insider Trades" 35 (35): 315-346, 2003
8 Gebhardt, W. R., "Toward an Implied Cost of Capital" 39 : 135-176, 2001
9 Jensen, M., "Theory of the Firm: Management Behavior, Agency Costs, and Ownership Structure" 3 : 305-360, 1976
10 Bhattacharya, U., "The World Price of Earnings Opacity" 78 (78): 641-678, 2004
11 Lipe, R., "The Relation between Stock Returns and Accounting Earnings Given Alternative Information" 65 (65): 49-71, 1990
12 Daraghma, Z. M. A., "The Relation and Incremental Information Content of Earnings and Operating Cash Flows: Empirical Evidence from Middle East, the Case of Palestine" 22 : 123-135, 2010
13 Dechow, P. M., "The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors" 77 : 35-59, 2002
14 Francis, J., "The Market Pricing of Accruals Quality" 39 (39): 295-327, 2005
15 Livant, J., "The Incremental Information Content of Cash-Flow Components" 13 : 25-46, 1990
16 변혜영, "The Implied Cost of Equity Capital and Corporate Governan" 한국증권학회 37 (37): 139-184, 2008
17 Fama, E., "The Cross-section of Expected Stock Return" 47 : 427-465, 1992
18 Lee, G., "Seasoned Equity Offerings: Quality of Accounting Information and Expected Flotation Costs" 92 : 443-469, 2009
19 O’Hara, M., "Presidential Address: Liquidity and Price Discovery" 58 (58): 1335-1354, 2003
20 Barone, J. G., "Perceptions of Earnings Quality and Their Associations with the Cost of Equity Capital" University of Texas at Austin 2002
21 Merton, R. C., "On the Managements of Financial Guarantees" 21 : 87-109, 1992
22 Liu, J., "Is Cash Flow King in Valuations?" 63 : 1-13, 2007
23 Bushman, R. M., "Investment Cash Flow Sensitivities Really Reflect Related Investment Decision" University of North Carolina 2011
24 Thomas, J. K., "Inventory Changes and Future Returns" 7 : 163-187, 2002
25 Easley D., "Information and the Cost of Capital" 59 (59): 1553-1583, 2004
26 Sung Yoon Ahn, "Implied Cost of Equity Capital in Earnings-Based Val-uation Model: Evidence from Korea" 한국증권학회 37 (37): 599-626, 2008
27 Francis, J., "Have Financial Statements Lost Their Relevance?" 37 : 319-352, 1999
28 Leuz, C., "Firm’s Capital Allocation Choices, Information Quality, and the Cost of Capital" The Wharton School, University of Pennsylvania 2004
29 Penman, S, "Financial Statement Analysis and Security Valuation" McGraw-Hill, Irwin 2001
30 Easley, D., "Financial Analysts and Information based Trade" 1 : 175-201, 1998
31 Brav, A., "Expected returns and asset pricing" Duke University, University of Michigan, and Cornell University 2004
32 Claus, J., "Equity Premia as Low as Three Percent?: Evidence from Analysts’ Earnings Forecasts for Domestic and International Stock Markets" 56 : 1629-1666, 2001
33 Ohlson, J., "Earnings, Book Values, and Dividends in Equity Valuation" 11 : 661-687, 1995
34 Aboody, D., "Earnings Quality, Insider Trading and Cost of Capital" 43 : 651-673, 2005
35 Jones, J. J., "Earnings Management during Import Relief Investigations" 29 : 193-228, 1991
36 Sloan, R. G., "Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?" 71 : 289-315, 1996
37 McNichols, M. F., "Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors" 77 : 61-69, 2002
38 Diamond, D., "Disclosure, Liquidity, and the Cost of Capital" 46 : 1325-1359, 1991
39 Bhattacharya, N., "Direct and Mediated Associations among Earnings Quality, Information Asymmetry, and the Cost of Equity" 87 (87): 449-482, 2012
40 Dechow, P. M., "Detecting Earnings Management: A New Approach" 50 : 275-334, 2012
41 Francis, J., "Cost of Equity and Earnings Attributes" 79 (79): 967-1010, 2004
42 Collins, D., "Changes in the Value-relevance of Earnings and Book Values over the Pat Forty Years" 24 : 39-67, 1997
43 Botosan, C. A., "Assessing Alternative Proxies for the Expected Risk Premium" 80 : 21-54, 2005
44 Ball, R., "An Empirical Evaluation of Accounting Income Numbers" 6 (6): 159-178, 1968
45 Barth, M. E., "Accruals and the Prediction of Future Cash Flows" 76 (76): 27-58, 2001
46 Allen, E., "Accrual Reversals, Earnings and Stock Returns" 56 : 113-129, 2013
47 Ogneva, M., "Accrual Quality, Realized Returns, and Expected Returns: The Importance of Controlling for Cash Flow Shocks" 87 (87): 1415-1444, 2012
48 Penman, S. H., "Accounting Conservatism, the Quality of Earnings, and Stock Returns" 77 (77): 237-264, 2002
주식시장 베타 비대칭성의 구조적 변화에 대한 연구 : 자본시장개방 20주년에 대한 소고
기관투자자의 투자기간이 내부 통제의 효율성에 미치는 영향
학술지 이력
| 연월일 | 이력구분 | 이력상세 | 등재구분 |
|---|---|---|---|
| 2026 | 평가 | 재인증평가 신청대상 (재인증) | |
| 2020-01-01 | 등재 | 등재학술지 유지 (재인증) | ![]() |
| 2017-01-01 | 등재 | 등재학술지 유지 (계속평가) | ![]() |
| 2013-01-01 | 등재 | 등재학술지 유지 (등재유지) | ![]() |
| 2010-01-01 | 등재 | 등재학술지 유지 (등재유지) | ![]() |
| 2009-02-09 | 학술지명변경 | 외국어명 : The Korean Journal of Finance -> Asian Review of Financial Research | ![]() |
| 2008-01-01 | 등재 | 등재학술지 유지 (등재유지) | ![]() |
| 2006-01-01 | 등재 | 등재학술지 유지 (등재유지) | ![]() |
| 2003-01-01 | 등재 | 등재학술지 선정 (등재후보2차) | ![]() |
| 2002-01-01 | 등재 | 등재후보 1차 PASS (등재후보1차) | ![]() |
| 1999-01-01 | 등재 | 등재후보학술지 선정 (신규평가) | ![]() |
학술지 인용정보
| 기준연도 | WOS-KCI 통합IF(2년) | KCIF(2년) | KCIF(3년) |
|---|---|---|---|
| 2016 | 1.13 | 1.13 | 1.07 |
| KCIF(4년) | KCIF(5년) | 중심성지수(3년) | 즉시성지수 |
| 1.18 | 1.2 | 2.57 | 0.13 |