메뉴 건너뛰기




Volumn 17, Issue , 2004, Pages 85-101

DISTRIBUTIONAL PROPERTIES AND TRANSFORMATION OF FINANCIAL RATIOS: THE IMPACT OF THE ACCOUNTING ENVIRONMENT

Author keywords

[No Author keywords available]

Indexed keywords


EID: 36148997218     PISSN: 08973660     EISSN: None     Source Type: Book Series    
DOI: 10.1016/S0897-3660(04)17005-0     Document Type: Review
Times cited : (10)

References (34)
  • 1
    • 0034340509 scopus 로고    scopus 로고
    • Country-specific factors related to financial reporting and the value relevance of accounting data
    • A. Ali L. Hwang Country-specific factors related to financial reporting and the value relevance of accounting data Journal of Accounting Research 38 2000 1 21
    • (2000) Journal of Accounting Research , vol.38 , pp. 1-21
    • Ali, A.1    Hwang, L.2
  • 2
    • 85120197863 scopus 로고    scopus 로고
    • Amemiya, T. (1985). Advanced econometrics . Blackwell.
  • 3
    • 0042780791 scopus 로고    scopus 로고
    • The effect of international institutional factors on properties of accounting earnings
    • R. Ball S.P. Kothari A. Robin The effect of international institutional factors on properties of accounting earnings Journal of Accounting and Economics 29 2000 1 51
    • (2000) Journal of Accounting and Economics , vol.29 , pp. 1-51
    • Ball, R.1    Kothari, S.P.2    Robin, A.3
  • 4
    • 84978556349 scopus 로고
    • Methodological implications of non-normally distributed financial ratios
    • P. Barnes Methodological implications of non-normally distributed financial ratios Journal of Business Finance and Accounting 9 1982 51 62
    • (1982) Journal of Business Finance and Accounting , vol.9 , pp. 51-62
    • Barnes, P.1
  • 5
    • 84978569932 scopus 로고
    • The analysis and use of financial ratios: A review article
    • P. Barnes The analysis and use of financial ratios: A review article Journal of Business Finance & Accounting 14 1987 449 462
    • (1987) Journal of Business Finance & Accounting , vol.14 , pp. 449-462
    • Barnes, P.1
  • 7
    • 85120227389 scopus 로고    scopus 로고
    • Box, G. E. P., & Cox, D. R. (1964). An analysis of transformations. Journal of the Royal Statistical Society (Series B), 26 , 211, 252.
  • 8
    • 84978587100 scopus 로고
    • Cross-sectional distributional properties of financial ratios in Belgian manufacturing industries: Aggregation effects and persistence over time
    • W. Buijink M. Jegers Cross-sectional distributional properties of financial ratios in Belgian manufacturing industries: Aggregation effects and persistence over time Journal of Business Finance & Accounting 13 1986 337 363
    • (1986) Journal of Business Finance & Accounting , vol.13 , pp. 337-363
    • Buijink, W.1    Jegers, M.2
  • 9
    • 0030097624 scopus 로고    scopus 로고
    • Earnings permanence and the incremental information content of cash flows from operations
    • A. Cheng C.S. Liu T. Schaefer Earnings permanence and the incremental information content of cash flows from operations Journal of Accounting Research 34 1996 173 181
    • (1996) Journal of Accounting Research , vol.34 , pp. 173-181
    • Cheng, A.1    Liu, C.S.2    Schaefer, T.3
  • 10
    • 85120200431 scopus 로고    scopus 로고
    • David, R., & Brierley, J. (1985). Major legal systems in the world today . London, UK: Stevens & Sons.
  • 11
    • 0010689618 scopus 로고
    • Distributions of financial accounting ratios: Some empirical evidence
    • E.B. Deakin Distributions of financial accounting ratios: Some empirical evidence Accounting Review 1 1976 90 96
    • (1976) Accounting Review , vol.1 , pp. 90-96
    • Deakin, E.B.1
  • 12
    • 43949157969 scopus 로고
    • Accounting earnings and cash flows as measures of firm performance: The role of accounting accruals
    • O. Dechow Accounting earnings and cash flows as measures of firm performance: The role of accounting accruals Journal of Accounting and Economics 18 1994 3 42
    • (1994) Journal of Accounting and Economics , vol.18 , pp. 3-42
    • Dechow, O.1
  • 13
    • 21144474528 scopus 로고
    • An empirical test of a judgmental international classification of financial reporting practices
    • T.S. Doupnik S.B. Salter An empirical test of a judgmental international classification of financial reporting practices Journal of International Business Studies 24 1993 41 60
    • (1993) Journal of International Business Studies , vol.24 , pp. 41-60
    • Doupnik, T.S.1    Salter, S.B.2
  • 14
    • 84977404808 scopus 로고
    • Pitfalls in the application of discriminant analysis in business, finance, and economics
    • R.A. Eisenbeis Pitfalls in the application of discriminant analysis in business, finance, and economics Journal of Finance 32 1977 875 900
    • (1977) Journal of Finance , vol.32 , pp. 875-900
    • Eisenbeis, R.A.1
  • 15
    • 0002397790 scopus 로고
    • The distributional properties of financial ratios in U.K. manufacturing companies
    • M. Ezzamel C. Mar-Molinero The distributional properties of financial ratios in U.K. manufacturing companies Journal of Business Finance and Accounting 17 1990 1 29
    • (1990) Journal of Business Finance and Accounting , vol.17 , pp. 1-29
    • Ezzamel, M.1    Mar-Molinero, C.2
  • 16
    • 85120219560 scopus 로고    scopus 로고
    • Foster, G. (1986). Financial statement analysis . Englewood Cliffs, NJ: Prentice-Hall.
  • 17
    • 0013207781 scopus 로고    scopus 로고
    • The association between financial accounting measures and real economic activity: A multinational study
    • D.A. Guenther D. Young The association between financial accounting measures and real economic activity: A multinational study Journal of Accounting and Economics 29 2000 53 72
    • (2000) Journal of Accounting and Economics , vol.29 , pp. 53-72
    • Guenther, D.A.1    Young, D.2
  • 18
    • 0005766079 scopus 로고    scopus 로고
    • Accounting standards and value relevance of financial statements: An international analysis
    • M. Hung Accounting standards and value relevance of financial statements: An international analysis Journal of Accounting and Economics 30 2001 401 420
    • (2001) Journal of Accounting and Economics , vol.30 , pp. 401-420
    • Hung, M.1
  • 19
    • 85120233643 scopus 로고    scopus 로고
    • Judge, G. G., Lee, T.-C., & Hill, R. C. (1985). Introduction to the theory and practice of econometrics . Wiley.
  • 20
    • 85120190814 scopus 로고    scopus 로고
    • The impact of transformations on the distributional properties of financial ratios: Finnish evidence
    • J.-P. Kallunki The impact of transformations on the distributional properties of financial ratios: Finnish evidence Advances in International Accounting 11 1998 155 168
    • (1998) Advances in International Accounting , vol.11 , pp. 155-168
    • Kallunki, J.-P.1
  • 21
    • 85120185851 scopus 로고    scopus 로고
    • Leuz, C., Dhananjay, N., & Wysocki, P. D. (2003). Earnings management and investor protection: An international comparison. Journal of Financial Economics (forthcoming).
  • 22
    • 0000904196 scopus 로고
    • Applications of some measures of multivariate skewness and kurtosis in testing normality and robustness studies
    • K.V. Mardia Applications of some measures of multivariate skewness and kurtosis in testing normality and robustness studies Sankya 36 1974 115 128
    • (1974) Sankya , vol.36 , pp. 115-128
    • Mardia, K.V.1
  • 23
    • 84921538216 scopus 로고
    • A judgmental international classification of financial reporting practices
    • C.W. Nobes A judgmental international classification of financial reporting practices Journal of Business Finance and Accounting 10 1983 1 19
    • (1983) Journal of Business Finance and Accounting , vol.10 , pp. 1-19
    • Nobes, C.W.1
  • 24
    • 0001048982 scopus 로고    scopus 로고
    • Towards a general model of the reasons for international differences in financial reporting
    • C.W. Nobes Towards a general model of the reasons for international differences in financial reporting Abacus 34 1998 162 187
    • (1998) Abacus , vol.34 , pp. 162-187
    • Nobes, C.W.1
  • 25
    • 85120197947 scopus 로고    scopus 로고
    • Nobes, C. W., & Parker, R. (2000). Comparative international accounting (6th ed.). London: Pearson Education Limited.
  • 26
    • 85120208093 scopus 로고    scopus 로고
    • Rees, W. (1998). A valuation based test of accounting differences in Europe. Working Paper. University of Glasgow.
  • 27
    • 85120224072 scopus 로고    scopus 로고
    • Rummel, R. J. (1970). Applied factor analysis . Evanston: Northwestern University Press.
  • 28
    • 0000898845 scopus 로고
    • An analysis of variance test for normality
    • S.S. Shapiro M.B. Wilk An analysis of variance test for normality Biometrika 52 1965 591 611
    • (1965) Biometrika , vol.52 , pp. 591-611
    • Shapiro, S.S.1    Wilk, M.B.2
  • 29
    • 85120196759 scopus 로고    scopus 로고
    • Snedecor, G. W., & Cochran, W. G. (1989). Statistical methods . Iowa State University Press.
  • 31
    • 85120203597 scopus 로고    scopus 로고
    • Stevens, J. (1996). Applied multivariate statistics for the social sciences . NJ: Lawrence Erlbaum.
  • 32
    • 13544253112 scopus 로고
    • Multivariate distributional properties, outliers, and transformation of financial ratios
    • C.J. Watson Multivariate distributional properties, outliers, and transformation of financial ratios Accounting Review 65 1990 682 695
    • (1990) Accounting Review , vol.65 , pp. 682-695
    • Watson, C.J.1
  • 33
    • 0001179754 scopus 로고
    • A comparative international analysis of the impact of accounting principles on profits: The USA vs. the U.K., Sweden and the Netherlands
    • P. Weetman S.J. Gray A comparative international analysis of the impact of accounting principles on profits: The USA vs. the U.K., Sweden and the Netherlands Accounting and Business Research 21 1991 363 379
    • (1991) Accounting and Business Research , vol.21 , pp. 363-379
    • Weetman, P.1    Gray, S.J.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.