중소기업의 영업권상각에 관한 연구 = A Study on Goodwill Amortization of Small Business

참고문헌 (Reference)

1 "초과이익평가모형의 실행과 유용성 분석" 23 : 91-121, 2001

2 "이연법인세회계의 정보효과에 관한 실증적 연구" 27 (27): 31-55, 2002

3 "영업권회계의 주요 쟁점과 해결과제에 관한 연구" 20 (20): 157-191, 2003

4 "사업결합 제1단계" 2004a

5 "등록기간이 코스닥기업의 주식가치에 미치는 영향 중소기업연구" 25 (25): 169-194, 2003

6 "and Dividends in Equity Valuation" 661-687, 1995(Spring

7 "Valuation and Clean Surplus Accounting for Operating and Financial Activities" 689-731, 1995

8 "The Valuation of Deferred Taxes" 597-622, 1997

9 "The Information Content of Losses" 20 : 125-153, 1995

10 "Statement of Financial Accounting Standards No.142: Goodwill and Other Intangible Assets" Financial Accounting Standards Board, Stamford, CT. 2001b

11 "Statement of Financial Accounting Standards No.141: Business Combinations" Financial Accounting Standards Board, Stamford, CT. 2001a

12 "Say Good-Bye to Pooling and Goodwill Amortization?" 31-38, 2001

13 "SFAS 141 and 142: Relavance to Prior and Future Mergers and Acquisitions in the Oil, Gas, and Energy Industry" 53-, 2002

14 "Revised International Accounting Standard 38: Intangible Assets" International Accounting Standards Board, London. 2004c

15 "Revised International Accounting Standard 36: Impairment Assets" International Accounting Standards Board, London. 2004b

16 "M&A 회계와 세무" 조세통람사 1999

17 "Likelihood Ratio Tests for Model Selection and Non-nested Hypotheses" eco (eco): 1989

18 "How Informative Are Earnings Numbers That Exclude Goodwill Amortization?" 243-255, 2001

19 "Goodwill Amortization and the Usefulness of Earnings" 57 (57): 20-28, 2001

20 "Financial Reporting Standard 3: Business Combinations" International Accounting Standards Board, London. 2004a

21 "Equity Valuation and Negative Earnings: The Role of Book Value of Equity" 29-62, 1999

22 "Congress Looks at Accounting for Business Combinations" 73-86, 2001

23 "Can Investors Unravel the Effects of Goodwill Accounting? Accounting Horizon" 1992

24 "An Empirical Assessment of the Residual Income Valuation Model." 1-34, 1999

25 "American Institute of Certified Public Accountants American Institute of Certified Public Accountants" Accounting Principles Board Opinion No 1970b

26 "American Institute of Certified Public Accountants American Institute of Certified Public Accountants" Accounting Principles Board Opinion No 1970a

27 "A Prospective Look at the Usefulness of Separately Reporting Goodwill Charges: An Evaluation of 'Cash Earnings'" 1-22, 1999