적자 회피 및 이익 평준화를 위한 실제 이익조정 활동 = Real earnings management to avoid loss and smooth income

참고문헌 (Reference)

1 김문철, "전기손익수정항목을 통한 이익조정행위에 대한 연구" 21 (21): 123-142, 1996

2 송인만, "적자 보고를 회피하기 위한 이익조정" 13 (13): 29-51, 2004

3 이은철, "재량적발생액을 이용한 횡단면적 분포도 상의 적자 회피 이익조정에 대한 재조명" 32 (32): 61-87, 2007

4 권수영, "자본시장에서의 회계정보 유용성" 신영사 2003

5 최관, "이익조정과 이익조작 연구의 검토. 한국회계학회 특별연구서" 2003

6 주인기, "이익조정 행위의 측정치로서 회계이익과 과세소득 차이의 유용성에 관한 연구" 한국회계학회 30 (30): 237-275, 2005

7 나종길, "부실기업의 이익조정과 주식시장의 반응" 25 (25): 55-85, 2000

8 Gunny, K., "What are the consequences of real earnings management" University of California at Berkeley 2005

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20 Roychowdhury, S., "Manipulation of earnings through the management of real activities that affect cash flow from operations" University of Rochester 2004

21 Maddala, G. S., "Introduction to econometrics" Wiley 2001

22 Dechow, P. M., "Executive incentives and the horizon problem: an empirical investigation" 14 : 51-89, 1991

23 Zang, A. Y., "Evidence on the tradeoff between real manipulation and accrual manipulation" Duke University 2005

24 Phillips, J. D., "Earnings management: New evidence based on deferred tax expense" 78 : 491-521, 2003

25 Burgstahler, D., "Earnings management to avoid earnings decreases and losses" 24 : 99-126, 1997

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31 Guay, W., "A market-based evaluation of discretionary accrual models" 34 : 83-105, 1996

32 박종찬, "0을 전후로 한 이익의 비연속적 분포가 적자회피 이익조정의 결과인가?" 한국회계학회 17 (17): 255-285, 2008