메뉴 건너뛰기




Volumn 29, Issue 2, 1999, Pages 109-121

Discretionary write-downs, write-offs, and other restructuring provisions: A signalling approach

Author keywords

[No Author keywords available]

Indexed keywords


EID: 71949086204     PISSN: 00014788     EISSN: None     Source Type: Journal    
DOI: 10.1080/00014788.1999.9729573     Document Type: Article
Times cited : (4)

References (21)
  • 1
    • 0000037696 scopus 로고
    • Equilibrium selection in signalling games
    • Banks, J. and Sobel, J. (1987). 'Equilibrium selection in signalling games'. Econometrica, 55: 647-661.
    • (1987) Econometrica , vol.55 , pp. 647-661
    • Banks, J.1    Sobel, J.2
  • 2
    • 0001911942 scopus 로고
    • Accounting income, stock price, and managerial compensation
    • Bushman, R. and Indjejikian, R. (1993). 'Accounting income, stock price, and managerial compensation'. Journal of Accounting and Economics, 16: 3-23.
    • (1993) Journal of Accounting and Economics , vol.16 , pp. 3-23
    • Bushman, R.1    Indjejikian, R.2
  • 3
    • 0001139863 scopus 로고
    • Signalling games and stable equilibria
    • Cho, I. and Kreps, D. (1987). 'Signalling games and stable equilibria'. Quarterly Journal of Economics, 102: 179-221.
    • (1987) Quarterly Journal of Economics , vol.102 , pp. 179-221
    • Cho, I.1    Kreps, D.2
  • 4
    • 0000232757 scopus 로고
    • Strategic stability and uniqueness in signalling games
    • Cho, I. and Sobel, J. (1990). 'Strategic stability and uniqueness in signalling games'. Journal of Economic Theory, 50: 381-413.
    • (1990) Journal of Economic Theory , vol.50 , pp. 381-413
    • Cho, I.1    Sobel, J.2
  • 5
    • 0011669666 scopus 로고
    • Managerial competition, information costs, and corporate governance: The use of accounting measures in proxy fights
    • DeAngelo, L. (1988). 'Managerial competition, information costs, and corporate governance: the use of accounting measures in proxy fights'. Journal of Accounting and Economics, 10: 3-36.
    • (1988) Journal of Accounting and Economics , vol.10 , pp. 3-36
    • DeAngelo, L.1
  • 6
    • 0010190151 scopus 로고
    • Decentralised choice of monitoring systems
    • Demski, J., Patell, J. and Wolfson, M. (1984). 'Decentralised choice of monitoring systems'. Accounting Review, 59: 16-34.
    • (1984) Accounting Review , vol.59 , pp. 16-34
    • Demski, J.1    Patell, J.2    Wolfson, M.3
  • 7
    • 0000185032 scopus 로고
    • Earnings management in an overlapping generations model
    • Dye, R. (1988), 'Earnings management in an overlapping generations model'. Journal of Accounting Research, 26: 195-235.
    • (1988) Journal of Accounting Research , vol.26 , pp. 195-235
    • Dye, R.1
  • 8
    • 0013355789 scopus 로고
    • Discretion vs uniformity: Choices among GAAP
    • Dye, R. and Verrechia, R. (1995). 'Discretion vs uniformity: choices among GAAP'. Accounting Review, 70: 389-415.
    • (1995) Accounting Review , vol.70 , pp. 389-415
    • Dye, R.1    Verrechia, R.2
  • 9
    • 0001833691 scopus 로고
    • Write-downs as accounting procedures to manage perceptions
    • Elliott, J. and Shaw, W. (1988). 'Write-downs as accounting procedures to manage perceptions'. Journal of Accounting Research, 26 (Supplement): 91-119.
    • (1988) Journal of Accounting Research , vol.26 , Issue.SUPPL.EMENT , pp. 91-119
    • Elliott, J.1    Shaw, W.2
  • 10
    • 20944434967 scopus 로고    scopus 로고
    • Discretionary accounting choices: A debt-conenants based approach
    • Frantz, P. (1997) Discretionary accounting choices: a debt-conenants based approach'. Journal of Accounting Research, 27: 99-110.
    • (1997) Journal of Accounting Research , vol.27 , pp. 99-110
    • Frantz, P.1
  • 11
    • 0004260007 scopus 로고
    • Cambridge, Massachusetts: MIT Press
    • Fudenberg, D. and Tirole, J. (1991). Game Theory. Cambridge, Massachusetts: MIT Press.
    • (1991) Game Theory
    • Fudenberg, D.1    Tirole, J.2
  • 12
    • 46549101724 scopus 로고
    • The effect of bonus schemes on accounting decisions
    • Healy, P. (1985). 'The effect of bonus schemes on accounting decisions'. Journal of Accounting and Economics, 7: 85-107.
    • (1985) Journal of Accounting and Economics , vol.7 , pp. 85-107
    • Healy, P.1
  • 13
    • 38249006086 scopus 로고
    • Incentive efficiency of compensation based on accounting and market performance
    • Kim, O. and Suh, Y. (1993). 'Incentive efficiency of compensation based on accounting and market performance'. Journal of Accounting and Economics, 16: 25-53.
    • (1993) Journal of Accounting and Economics , vol.16 , pp. 25-53
    • Kim, O.1    Suh, Y.2
  • 14
    • 0000292804 scopus 로고
    • On the strategic stability of equilibria
    • Kohlberg, E. and Mertens, J. (1986). 'On the strategic stability of equilibria'. Econometrica, 54: 1,003-1,037.
    • (1986) Econometrica , vol.54
    • Kohlberg, E.1    Mertens, J.2
  • 15
    • 0000140435 scopus 로고
    • Informational asymmetries, financial structure and financial intermediation
    • Leland, H. and Pyle, D. (1977). 'Informational asymmetries, financial structure and financial intermediation'. Journal of Finance, 32: 371-388.
    • (1977) Journal of Finance , vol.32 , pp. 371-388
    • Leland, H.1    Pyle, D.2
  • 16
    • 0000785522 scopus 로고
    • Informational equilibrium
    • Riley, J. (1979). 'Informational equilibrium'. Econometrica, 47: 41-58.
    • (1979) Econometrica , vol.47 , pp. 41-58
    • Riley, J.1
  • 17
    • 84977703522 scopus 로고
    • Managerial incentives and security returns
    • Strong, J. and Meyer, J. (1987), 'Managerial incentives and security returns'. Journal of Finance, 42: 643-661.
    • (1987) Journal of Finance , vol.42 , pp. 643-661
    • Strong, J.1    Meyer, J.2
  • 18
    • 0000539865 scopus 로고
    • An explanation for accounting income smoothing
    • Trueman, B. and Titman, S. (1988). 'An explanation for accounting income smoothing'. Journal of Accounting Research, 26: 127-139.
    • (1988) Journal of Accounting Research , vol.26 , pp. 127-139
    • Trueman, B.1    Titman, S.2
  • 19
    • 0001290782 scopus 로고
    • Managerial discretion in the choice among financial reporting alternatives
    • Verrechia, R. (1986). 'Managerial discretion in the choice among financial reporting alternatives'. Journal of Accounting and Economics, 8: 175-195.
    • (1986) Journal of Accounting and Economics , vol.8 , pp. 175-195
    • Verrechia, R.1
  • 21
    • 0011084454 scopus 로고
    • A closer look at discretionary write-downs of impaired assets
    • Zucca, J. and Campbell, D. (1992). 'A closer look at discretionary write-downs of impaired assets'. Accounting Horizons, 6: 30-41.
    • (1992) Accounting Horizons , vol.6 , pp. 30-41
    • Zucca, J.1    Campbell, D.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.