메뉴 건너뛰기




Volumn 19, Issue 4, 2002, Pages 523-562

Determinants of Revenue-Reporting Practices for Internet Firms

Author keywords

[No Author keywords available]

Indexed keywords


EID: 0346679085     PISSN: 08239150     EISSN: None     Source Type: Journal    
DOI: 10.1506/9728-4YG8-GC3L-FPFA     Document Type: Article
Times cited : (67)

References (50)
  • 1
    • 0002318356 scopus 로고
    • Initial public offerings, accounting choices, and earnings management
    • Aharony, J., C. Lin, and M. Loeb. 1993. Initial public offerings, accounting choices, and earnings management. Contemporary Accounting Research 10 (1): 61-81.
    • (1993) Contemporary Accounting Research , vol.10 , Issue.1 , pp. 61-81
    • Aharony, J.1    Lin, C.2    Loeb, M.3
  • 4
    • 3042881948 scopus 로고    scopus 로고
    • The effects of cross-sectional scale differences on regression results in empirical accounting research
    • Barth, M. E., and S. Kallapur. 1996. The effects of cross-sectional scale differences on regression results in empirical accounting research. Contemporary Accounting Research 13 (2): 527-67.
    • (1996) Contemporary Accounting Research , vol.13 , Issue.2 , pp. 527-567
    • Barth, M.E.1    Kallapur, S.2
  • 5
    • 37149005683 scopus 로고
    • Investment banking, reputation and the underpricing of initial public offerings
    • Beatty, R. P., and J. Ritter. 1986. Investment banking, reputation and the underpricing of initial public offerings. Journal of Financial Economics 15 (1, 2): 213-32.
    • (1986) Journal of Financial Economics , vol.15 , Issue.1-2 , pp. 213-232
    • Beatty, R.P.1    Ritter, J.2
  • 6
    • 0030215161 scopus 로고    scopus 로고
    • What motivates managers' choice of discretionary accruals?
    • Bernard, V., and D. Skinner. 1996. What motivates managers' choice of discretionary accruals? Journal of Accounting and Economics 22 (1-3): 313-25.
    • (1996) Journal of Accounting and Economics , vol.22 , Issue.1-3 , pp. 313-325
    • Bernard, V.1    Skinner, D.2
  • 7
    • 0032355511 scopus 로고    scopus 로고
    • Fraud type and auditor litigation: An analysis of SEC accounting and auditing enforcement releases
    • Bonner, S., Z. Palmrose, and S. Young. 1998. Fraud type and auditor litigation: An analysis of SEC accounting and auditing enforcement releases. Accounting Review 73 (4): 503-33.
    • (1998) Accounting Review , vol.73 , Issue.4 , pp. 503-533
    • Bonner, S.1    Palmrose, Z.2    Young, S.3
  • 8
    • 0001705173 scopus 로고
    • Stakeholders' implicit claims and accounting method choice
    • Bowen, R., L. Ducharme, and D. Shores. 1995. Stakeholders' implicit claims and accounting method choice. Journal of Accounting and Economics 20 (3): 255-95.
    • (1995) Journal of Accounting and Economics , vol.20 , Issue.3 , pp. 255-295
    • Bowen, R.1    Ducharme, L.2    Shores, D.3
  • 12
    • 0036591213 scopus 로고    scopus 로고
    • The value relevance of revenue for internet firms: Does reporting grossed-up and barter revenue make a difference?
    • Davis, A. 2002. The value relevance of revenue for internet firms: Does reporting grossed-up and barter revenue make a difference? Journal of Accounting Research 40 (2): 445-77.
    • (2002) Journal of Accounting Research , vol.40 , Issue.2 , pp. 445-477
    • Davis, A.1
  • 13
    • 2142720242 scopus 로고    scopus 로고
    • Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC
    • Dechow, P., R. Sloan, and A. Sweeney. 1996. Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC. Contemporary Accounting Research 13 (1): 1-36.
    • (1996) Contemporary Accounting Research , vol.13 , Issue.1 , pp. 1-36
    • Dechow, P.1    Sloan, R.2    Sweeney, A.3
  • 14
    • 52549107187 scopus 로고    scopus 로고
    • A rude awakening: Internet value drivers in 2000
    • Demers, E., and B. Lev. 2001. A rude awakening: Internet value drivers in 2000. Review of Accounting Studies 6 (2-3): 331-59.
    • (2001) Review of Accounting Studies , vol.6 , Issue.2-3 , pp. 331-359
    • Demers, E.1    Lev, B.2
  • 15
    • 0001746484 scopus 로고
    • The financial and market effects of the SEC's accounting and auditing enforcement releases
    • Feroz, E. H., K. Park, and V. Pastena. 1991. The financial and market effects of the SEC's accounting and auditing enforcement releases. Journal of Accounting Research 29 (Supplement): 107-41.
    • (1991) Journal of Accounting Research , vol.29 , Issue.SUPPL. , pp. 107-141
    • Feroz, E.H.1    Park, K.2    Pastena, V.3
  • 19
    • 0347420177 scopus 로고    scopus 로고
    • Discussion of empirical research on accounting choice
    • Francis, J. 2001. Discussion of empirical research on accounting choice. Journal of Accounting and Economics 31 (1-3): 309-19.
    • (2001) Journal of Accounting and Economics , vol.31 , Issue.1-3 , pp. 309-319
    • Francis, J.1
  • 22
    • 58149210589 scopus 로고
    • The information content of losses
    • Hayn, C. 1995. The information content of losses. Journal of Accounting and Economics 20 (2): 125-53.
    • (1995) Journal of Accounting and Economics , vol.20 , Issue.2 , pp. 125-153
    • Hayn, C.1
  • 23
    • 0035530720 scopus 로고    scopus 로고
    • The association between auditor litigation and abnormal accruals
    • Heninger, W. G. 2001. The association between auditor litigation and abnormal accruals. Accounting Review 76 (1): 111-26.
    • (2001) Accounting Review , vol.76 , Issue.1 , pp. 111-126
    • Heninger, W.G.1
  • 24
    • 26144436714 scopus 로고    scopus 로고
    • Puffing up performance? Accounting of sales by dot-corns, other companies increasingly troublesome to regulators
    • March 19
    • Hilzenrath, D. 2000. Puffing up performance? Accounting of sales by dot-corns, other companies increasingly troublesome to regulators. Washington Post, March 19, H1.
    • (2000) Washington Post
    • Hilzenrath, D.1
  • 26
    • 0001846441 scopus 로고    scopus 로고
    • Presto chango! Sales are huge!
    • March 20
    • Kahn, J. 2000. Presto chango! Sales are huge! Fortune, March 20, 90-6.
    • (2000) Fortune , pp. 90-96
    • Kahn, J.1
  • 27
    • 26144434777 scopus 로고    scopus 로고
    • Manager's journal: Creativeaccounting.com
    • July 24
    • Kessler, A. 2000. Manager's journal: Creativeaccounting.com. Wall Street Journal, July 24, A26.
    • (2000) Wall Street Journal
    • Kessler, A.1
  • 28
    • 0346882130 scopus 로고    scopus 로고
    • Internet traffic and portfolio returns
    • Lazer, R., B. Lev, and J. Livnat. 2001. Internet traffic and portfolio returns. Financial Analyst Journal 56 (3): 30-40.
    • (2001) Financial Analyst Journal , vol.56 , Issue.3 , pp. 30-40
    • Lazer, R.1    Lev, B.2    Livnat, J.3
  • 29
    • 0004239766 scopus 로고    scopus 로고
    • Speech delivered at the NYU Center for Law and Business, New York, September 28
    • Levitt, A. 1998. The numbers game. Speech delivered at the NYU Center for Law and Business, New York, September 28.
    • (1998) The Numbers Game
    • Levitt, A.1
  • 30
    • 38249018695 scopus 로고
    • Efficient contracting and the choice of accounting method in the oil and gas industry
    • Malmquist, D. 1990. Efficient contracting and the choice of accounting method in the oil and gas industry. Journal of Accounting and Economics 12 (1-3): 173-205.
    • (1990) Journal of Accounting and Economics , vol.12 , Issue.1-3 , pp. 173-205
    • Malmquist, D.1
  • 31
    • 0346800280 scopus 로고    scopus 로고
    • Chief acknowledges 'debate' on global crossing deals
    • March 22
    • Oppel, R. 2002. Chief acknowledges 'debate' on global crossing deals. New York Times, March 22.
    • (2002) New York Times
    • Oppel, R.1
  • 33
    • 0036003615 scopus 로고    scopus 로고
    • The interaction between accrual management and hedging: Evidence from oil and gas firms
    • Pincus, M., and S. Rajgopal. 2002. The interaction between accrual management and hedging: Evidence from oil and gas firms. Accounting Review 77 (1): 121-60.
    • (2002) Accounting Review , vol.77 , Issue.1 , pp. 121-160
    • Pincus, M.1    Rajgopal, S.2
  • 35
    • 0000350475 scopus 로고
    • Logistic regression diagnostics
    • Pregibon, D. 1981. Logistic regression diagnostics. Annals of Statistics 9 (4): 705-24.
    • (1981) Annals of Statistics , vol.9 , Issue.4 , pp. 705-724
    • Pregibon, D.1
  • 36
    • 0036591217 scopus 로고    scopus 로고
    • Managerial actions, stock returns and accounting earnings: The case of business-to-business Internet firms
    • Rajgopal, S., M. Venkatachalam, and S. Kotha. 2002a. Managerial actions, stock returns and accounting earnings: The case of business-to-business Internet firms. Journal of Accounting Research 40 (2): 529-56.
    • (2002) Journal of Accounting Research , vol.40 , Issue.2 , pp. 529-556
    • Rajgopal, S.1    Venkatachalam, M.2    Kotha, S.3
  • 37
    • 0348061192 scopus 로고    scopus 로고
    • The value relevance of network advantages: The case of e-commerce firms
    • forthcoming
    • Rajgopal, S., M. Venkatachalam, and S. Kotha. 2002b. The value relevance of network advantages: The case of e-commerce firms. Journal of Accounting Research (forthcoming).
    • (2002) Journal of Accounting Research
    • Rajgopal, S.1    Venkatachalam, M.2    Kotha, S.3
  • 38
    • 0001691928 scopus 로고    scopus 로고
    • Do individuals closest to Internet firms believe they are overvalued?
    • Schultz, P., and M. Zaman. 2001. Do individuals closest to Internet firms believe they are overvalued? Journal of Financial Economics 59 (3): 347-81.
    • (2001) Journal of Financial Economics , vol.59 , Issue.3 , pp. 347-381
    • Schultz, P.1    Zaman, M.2
  • 39
    • 0002623715 scopus 로고    scopus 로고
    • Rational pricing of Internet companies
    • Schwartz, E., and M. Moon. 2000. Rational pricing of Internet companies. Financial Analyst Journal 56 (3): 62-75.
    • (2000) Financial Analyst Journal , vol.56 , Issue.3 , pp. 62-75
    • Schwartz, E.1    Moon, M.2
  • 41
    • 0008697531 scopus 로고    scopus 로고
    • Do firms mislead investors by overstating earnings before seasoned equity offerings?
    • Shivakumar, L. 2000. Do firms mislead investors by overstating earnings before seasoned equity offerings? Journal of Accounting and Economics 29 (3): 339-71.
    • (2000) Journal of Accounting and Economics , vol.29 , Issue.3 , pp. 339-371
    • Shivakumar, L.1
  • 42
    • 20144374460 scopus 로고    scopus 로고
    • The eyeballs have it: Searching for the value in Internet stocks
    • Trueman, B., M. H. F. Wong, and X. Zhang. 2000. The eyeballs have it: Searching for the value in Internet stocks. Journal of Accounting Research 38 (Supplement): 137-62.
    • (2000) Journal of Accounting Research , vol.38 , Issue.SUPPL. , pp. 137-162
    • Trueman, B.1    Wong, M.H.F.2    Zhang, X.3
  • 43
    • 0142189416 scopus 로고    scopus 로고
    • News or noise? Internet postings and stock prices
    • Tumarkin, R., and R. Whitelaw. 2001. News or noise? Internet postings and stock prices. Financial Analyst Journal 56 (3): 41-51.
    • (2001) Financial Analyst Journal , vol.56 , Issue.3 , pp. 41-51
    • Tumarkin, R.1    Whitelaw, R.2
  • 44
    • 0346800279 scopus 로고    scopus 로고
    • Internet stock mavens beware: The SEC is cracking down on dot-com accounting
    • November 22
    • Veverka, M. 1999. Internet stock mavens beware: The SEC is cracking down on dot-com accounting. Barron's, November 22, 57.
    • (1999) Barron's , pp. 57
    • Veverka, M.1
  • 45
    • 2542456977 scopus 로고
    • Managerial ownership, accounting choices, and informativeness of earnings
    • Warfield, T., J. Wild, and K. Wild. 1995. Managerial ownership, accounting choices, and informativeness of earnings. Journal of Accounting and Economics 20 (1): 61-91.
    • (1995) Journal of Accounting and Economics , vol.20 , Issue.1 , pp. 61-91
    • Warfield, T.1    Wild, J.2    Wild, K.3
  • 46
    • 26144470259 scopus 로고    scopus 로고
    • Pro forma figures may stay in reports, but must be explained, panel suggests
    • April 27
    • Weil, J. 2001. Pro forma figures may stay in reports, but must be explained, panel suggests. Wall Street Journal, April 27, C16.
    • (2001) Wall Street Journal
    • Weil, J.1
  • 47
    • 0000095552 scopus 로고
    • A heteroskedasticity-consistent covariance matrix estimator and a direct test for heteroskedasticity
    • White, H. 1980. A heteroskedasticity-consistent covariance matrix estimator and a direct test for heteroskedasticity. Econometrica 48 (4): 817-38.
    • (1980) Econometrica , vol.48 , Issue.4 , pp. 817-838
    • White, H.1
  • 48
    • 0041794931 scopus 로고    scopus 로고
    • Burning up: Warning: Internet companies are running out of cash -fast
    • March 20
    • Willoughby, J. 2000. Burning up: Warning: Internet companies are running out of cash -fast. Barron's, March 20, 29.
    • (2000) Barron's , pp. 29
    • Willoughby, J.1
  • 50
    • 0037947579 scopus 로고    scopus 로고
    • Earth to dot-com accountants
    • April 3
    • Yang, C. 2000. Earth to dot-com accountants. Business Week, April 3, 40.
    • (2000) Business Week , pp. 40
    • Yang, C.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.