회계이익과 과세소득 차이, 자산처분손익의 이익조정행위 측정치로서의 유용성에 관한 연구

목차 (Table of Contents)

• 초록
• I. 서론
• II. 이론적 배경 및 선행연구
• III. 연구설계
• 1. 연구가설의 설정
• 2. 표본기업의 선정
• 3. 연구모형의 제시
• 4. 변수의 정의 및 측정
• IV. 실증분석 결과 및 해석
• 1. 기술통계량 분석
• 2. 상관관계 분석
• 3. 차이분석
• 4. 이분형 로지스틱 회귀분석
• V. 요약 및 결론
• 참고문헌
• Abstract

참고문헌 (Reference)

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2 백원선, "이익조정수단으로서의 재량적발생액 추정치의 성과비교:재수정 Jones 모형" 25 (25): 29-56, 2000

3 최관, "이익조정과 이익조작 연구의 검토" 한국회계학회 2005

4 염지인, "이익조정 행위의 측정치로서 회계이익과 과세소득 차이의 유용성에 관한 연구" 연세대학교 2004

5 전규안, "이연법인세와 이익조정에 관한 연구" 한국회계학회 27 (27): 107-136, 2002

6 김권중, "신규 상장기업의 이익조정동기" 한국회계학회 29 (29): 87-116, 2004

7 최원석, "세금비용과 비세금비용이 자산처분손익에 미치는 상충관계" 서울대학교 2003

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