-
1
-
-
84971947837
-
Large shareholders and the monitoring of managers: The case of anti-takeover charter amendments
-
Agrawal, A. and G. N. Mandelker, 1990, Large Shareholders and the Monitoring of Managers: The Case of Anti-takeover Charter Amendments, Journal of Financial and Quantitative Analysis 25(2), pp. 143-161.
-
(1990)
Journal of Financial and Quantitative Analysis
, vol.25
, Issue.2
, pp. 143-161
-
-
Agrawal, A.1
Mandelker, G.N.2
-
2
-
-
20444470173
-
The association between outside directors, institutional investors and the properties of management earnings forecasts
-
DOI 10.1111/j.1475-679x.2005.00174.x
-
Ajinkya, B., S. Bhojraj, and P. Sengupta, 2005, The Association between Outside Directors, Institutional Investors and the Properties of Management Earnings Forecast, Journal of Accounting Research 43(3), pp. 343-376. (Pubitemid 40816360)
-
(2005)
Journal of Accounting Research
, vol.43
, Issue.3
, pp. 343-376
-
-
Ajinkya, B.1
Bhojraj, S.2
Sengupta, P.3
-
3
-
-
0041152114
-
A theory of dividends based on tax clienteles
-
Allen, F., A. E. Bernardo, and I. Welch, 2000, A Theory of Dividends Based on Tax Clienteles, The Journal of Finance 55(6), pp. 2499-2536.
-
(2000)
The Journal of Finance
, vol.55
, Issue.6
, pp. 2499-2536
-
-
Allen, F.1
Bernardo, A.E.2
Welch, I.3
-
4
-
-
0035217309
-
Accruals and the prediction of future cash flows
-
Barth, M., D. Cram, and K. Nelson, 2001, Accruals and the Prediction of Future Cash Flows, The Accounting Review 76, pp. 27-58.
-
(2001)
The Accounting Review
, vol.76
, pp. 27-58
-
-
Barth, M.1
Cram, D.2
Nelson, K.3
-
5
-
-
0000933708
-
The association between unsystematic security returns and the magnitude of earnings forecast errors
-
Beaver, W. H., R. Clark, and W. Wright, 1979, The Association between Unsystematic Security Returns and the Magnitude of Earnings Forecast Errors, Journal of Accounting Research 17(2), pp. 316-340.
-
(1979)
Journal of Accounting Research
, vol.17
, Issue.2
, pp. 316-340
-
-
Beaver, W.H.1
Clark, R.2
Wright, W.3
-
6
-
-
0004062512
-
-
5th ed, Irwin, Homewood, IL
-
Bernstein, L., 1993, Financial Statements Analysis, 5th ed, Irwin, Homewood, IL.
-
(1993)
Financial Statements Analysis
-
-
Bernstein, L.1
-
8
-
-
84863077607
-
Earnings response coefficients and managerial incentive
-
Printed in Korean, a Korean version of Choi
-
Choi, S. K., 1994, Earnings Response Coefficients and Managerial Incentive, Korean Management Review 23(4), pp. 127-159, [Printed in Korean, a Korean version of Choi (1990)].
-
(1990)
Korean Management Review
, vol.23
, Issue.4
, pp. 127-159
-
-
Choi, S.K.1
-
9
-
-
33751192838
-
External reporting and capital asset prices
-
Choi, S. K., and G. Salamon, 1995, External Reporting and Capital Asset Prices, Advances in Quantitative Analysis of Finance and Accounting 8(3), pp. 85-110.
-
(1995)
Advances in Quantitative Analysis of Finance and Accounting
, vol.8
, Issue.3
, pp. 85-110
-
-
Choi, S.K.1
Salamon, G.2
-
10
-
-
4243669392
-
A positive study on the choice of accounting method for research and development costs
-
Printed in Korean
-
Choi, S. K., and G. H. Choi, 1998, A Positive Study on the Choice of Accounting Method for Research and Development Costs, Korean Accounting Review 23(3), pp. 137-155, [Printed in Korean].
-
(1998)
Korean Accounting Review
, vol.23
, Issue.3
, pp. 137-155
-
-
Choi, S.K.1
Choi, G.H.2
-
11
-
-
77956213176
-
Corporate control and earnings management
-
Printed in Korean
-
Choi, S. K., and K. M. Kim, 2001, Corporate Control and Earnings Management, Korean Accounting Review 26(1), pp. 153-175, [Printed in Korean].
-
(2001)
Korean Accounting Review
, vol.26
, Issue.1
, pp. 153-175
-
-
Choi, S.K.1
Kim, K.M.2
-
12
-
-
84863019986
-
Debt/asset ratio and earnings management
-
Printed in Korean
-
Choi, S. K. and K. M. Kim, 2005, Debt/Asset Ratio and Earnings Management, Korean Accounting Review 30(3), pp. 113-145, [Printed in Korean].
-
(2005)
Korean Accounting Review
, vol.30
, Issue.3
, pp. 113-145
-
-
Choi, S.K.1
Kim, K.M.2
-
13
-
-
8744297938
-
Detecting earnings management
-
Dechow, P., R. Sloan, and A. Sweeney, 1995, Detecting Earnings Management, The Accounting Review 70, pp. 193-225.
-
(1995)
The Accounting Review
, vol.70
, pp. 193-225
-
-
Dechow, P.1
Sloan, R.2
Sweeney, A.3
-
14
-
-
0032571948
-
The relation between earnings and cash flows
-
PII S0165410198000202
-
Dechow, P., S. Kothari, and R. Watts, 1998, The Relation between Earnings and Cash Flows, The Journal of Accounting and Economics 25, pp. 133-168. (Pubitemid 128177507)
-
(1998)
Journal of Accounting and Economics
, vol.25
, Issue.2
, pp. 133-168
-
-
Dechow, P.M.1
Kothari, S.P.2
Watts, R.L.3
-
15
-
-
0001370880
-
Predisclosure information search incentives, analyst following, and earnings announcement price response
-
Dempsey, S., 1989, Predisclosure Information Search Incentives, Analyst Following, and Earnings Announcement Price Response, The Accounting Review, pp. 748-757.
-
(1989)
The Accounting Review
, pp. 748-757
-
-
Dempsey, S.1
-
16
-
-
84935941592
-
The structure of corporate ownership: Causes and consequences
-
Demsetz, J. and K. Lehn, 1985, The Structure of Corporate Ownership: Causes and Consequences, Journal of Political Economy 93, pp. 1155-1177.
-
(1985)
Journal of Political Economy
, vol.93
, pp. 1155-1177
-
-
Demsetz, J.1
Lehn, K.2
-
17
-
-
0031627265
-
Predisclosure information and institutional ownership: A cross-sectional examination of market revaluations during earnings announcement periods
-
El-Gazzar, S. M., 1998, Predisclosure Information and Institutional Ownership: A Cross-Sectional Examination of Market Revaluations During Earnings Announcement Periods, The Accounting Review 73(1), pp. 119-129. (Pubitemid 128185731)
-
(1998)
Accounting Review
, vol.73
, Issue.1
, pp. 119-129
-
-
El-Gazzar, S.M.1
-
18
-
-
84863028730
-
Fundamental analysis and usefulness of non-earnings financial statement information
-
Printed in Korean
-
Han, B. H., 1998, Fundamental Analysis and Usefulness of Non-earnings Financial Statement Information, Korean Accounting Review 23(3), pp. 1-29, [Printed in Korean].
-
(1998)
Korean Accounting Review
, vol.23
, Issue.3
, pp. 1-29
-
-
Han, B.H.1
-
19
-
-
0001574630
-
A review of the earnings management literature and its implications for standard setting
-
Healy, P. M. and J. Wahlen, 1999, A Review of the Earnings Management Literature and its Implications for Standard Setting, Accounting Horizon 13(4), pp. 365-383.
-
(1999)
Accounting Horizon
, vol.13
, Issue.4
, pp. 365-383
-
-
Healy, P.M.1
Wahlen, J.2
-
20
-
-
0000139691
-
Moral hazard and observability
-
Holmstrom, B., 1979, Moral Hazard and Observability, Bell Journal of Economics 10, pp. 74-91.
-
(1979)
Bell Journal of Economics
, vol.10
, pp. 74-91
-
-
Holmstrom, B.1
-
21
-
-
0002623640
-
The effect of sequential information releases on the variance of price changes in an intertemporal multi-asset markets
-
Holthausen, B., and R. Verrecchia, 1988, The Effect of Sequential Information Releases on the Variance of Price Changes in an Intertemporal Multi-Asset Markets, Journal of Accounting Research 26, pp. 82-106.
-
(1988)
Journal of Accounting Research
, vol.26
, pp. 82-106
-
-
Holthausen, B.1
Verrecchia, R.2
-
22
-
-
0142157069
-
Does shareholder composition matter? Evidence from the market reaction to corporate earnings announcements
-
DOI 10.1111/1540-6261.00574
-
Hotchkiss, E. S. and D. Strickland, 2003, Does Shareholder Composition Matter? Evidence from the Market Reaction to Corporate Earnings Announcements, The Journal of Finance 58(4), pp. 1469-1498. (Pubitemid 37311690)
-
(2003)
Journal of Finance
, vol.58
, Issue.4
, pp. 1469-1498
-
-
Hotchkiss, E.S.1
Strickland, D.2
-
24
-
-
77956214331
-
The association between international and domestic institutional ownership and earnings quality
-
Printed in Korean
-
Jeon, Y. S., 2003, The Association Between International and Domestic Institutional Ownership and Earnings Quality, Korean Management Review 32(4), pp. 1001-1032, [Printed in Korean].
-
(2003)
Korean Management Review
, vol.32
, Issue.4
, pp. 1001-1032
-
-
Jeon, Y.S.1
-
25
-
-
84863066080
-
Ownership structure and earnings informativeness: Evidence from Korea
-
Printed in Korean
-
Jeong, K. Y., S. Y. Kwon, and W. S. Paek, 2002, Ownership Structure and Earnings Informativeness: Evidence from Korea, Korean Management Review 31(6), pp. 1707-1727, [Printed in Korean].
-
(2002)
Korean Management Review
, vol.31
, Issue.6
, pp. 1707-1727
-
-
Jeong, K.Y.1
Kwon, S.Y.2
Paek, W.S.3
-
26
-
-
84863035090
-
Activation of institutional investor' voting right of stockholders
-
Printed in Korean
-
Jeong, Y. M., 2001, Activation of Institutional Investor' Voting Right of Stockholders, Korea Securities Depository 37, pp. 3-44, [Printed in Korean].
-
(2001)
Korea Securities Depository
, vol.37
, pp. 3-44
-
-
Jeong, Y.M.1
-
27
-
-
0043227323
-
Institutional ownership and the extant to which stock prices reflect future earnings
-
Jiambalvo, J., S. Rajgopal, and M. Venkatachalam, 2002, Institutional Ownership and the Extant to which Stock Prices Reflect Future Earnings, Contemporary Accounting Research 19(1), pp. 117-136.
-
(2002)
Contemporary Accounting Research
, vol.19
, Issue.1
, pp. 117-136
-
-
Jiambalvo, J.1
Rajgopal, S.2
Venkatachalam, M.3
-
28
-
-
0000862461
-
Earning management during import relief investigations
-
Jones, J., 1991, Earning Management During Import Relief Investigations, Journal of Accounting Research 29(2), pp. 193-228.
-
(1991)
Journal of Accounting Research
, vol.29
, Issue.2
, pp. 193-228
-
-
Jones, J.1
-
29
-
-
84863068092
-
Choice of stock index and bias in abnormal return estimates
-
Printed in Korean
-
Kim, K. J., S. W. Hwang, and J. S. Kim, 1994, Choice of Stock Index and Bias in Abnormal Return Estimates, Asia-Pacific Journal of Financial Studies 16, pp. 467-511, [Printed in Korean].
-
(1994)
Asia-Pacific Journal of Financial Studies
, vol.16
, pp. 467-511
-
-
Kim, K.J.1
Hwang, S.W.2
Kim, J.S.3
-
30
-
-
77956194537
-
A magnitude and direction of earnings management by international- investors in Korea
-
Printed in Korean
-
Kim, M. T., 2004, A Magnitude and Direction of Earnings Management by International-Investors in Korea, Accounting Information Review 4, pp. 85-111, [Printed in Korean].
-
(2004)
Accounting Information Review
, vol.4
, pp. 85-111
-
-
Kim, M.T.1
-
31
-
-
0141437958
-
The relationship between corporate value and ownership structure
-
Printed in Korean
-
Kim, Y. S., and J. C. Lee, 2000, The Relationship between Corporate Value and Ownership Structure, Korean Securities Association 26, pp. 173-197, [Printed in Korean].
-
(2000)
Korean Securities Association
, vol.26
, pp. 173-197
-
-
Kim, Y.S.1
Lee, J.C.2
-
32
-
-
12344316610
-
Performance matched discretionary accrual measures
-
DOI 10.1016/j.jacceco.2004.11.002, PII S0165410104000849
-
Kothari, S. P., J. L. Leone, and C. E. Wasley, 2005, Performance Matched Discretionary Accrual Measure, Journal of Accounting and Economics 39, pp. 163-197. (Pubitemid 40251003)
-
(2005)
Journal of Accounting and Economics
, vol.39
, Issue.1
, pp. 163-197
-
-
Kothari, S.P.1
Leone, A.J.2
Wasley, C.E.3
-
33
-
-
84863044679
-
An empirical study about the effect of an ERP system on earnings management
-
Printed in Korean
-
Lee, M. G., and K. S. Bae, 2005, An Empirical Study about the Effect of an ERP System on Earnings Management, Journal of Business Research 20(2), pp. 93-117, [Printed in Korean].
-
(2005)
Journal of Business Research
, vol.20
, Issue.2
, pp. 93-117
-
-
Lee, M.G.1
Bae, K.S.2
-
34
-
-
84863015855
-
The effect of internationals' ownership on earnings management
-
Printed in Korean
-
Lee, S. Y., and S. I. Kang, 2004, The Effect of Internationals' Ownership on Earnings Management, Journal of Taxation and Accounting 5(2), pp. 229-255, [Printed in Korean].
-
(2004)
Journal of Taxation and Accounting
, vol.5
, Issue.2
, pp. 229-255
-
-
Lee, S.Y.1
Kang, S.I.2
-
35
-
-
0000023612
-
On the usefulness of earnings and earnings research: Lessons and directions from two decades of empirical research
-
Lev, B., 1989, On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research, Supplement to the Journal of Accounting Research 27, pp. 153-192.
-
(1989)
Supplement to the Journal of Accounting Research
, vol.27
, pp. 153-192
-
-
Lev, B.1
-
36
-
-
0001839733
-
Executive efforts and selection of risky projects
-
Lambert, R., 1986, Executive Efforts and Selection of Risky Projects, Rand Journal of Economics 17, pp. 77-99.
-
(1986)
Rand Journal of Economics
, vol.17
, pp. 77-99
-
-
Lambert, R.1
-
37
-
-
0030509373
-
Economic "short-termism": The debate, the unresolved issues, and the implications for management practice and research
-
Laverty, K. J., 1996 Economic "Short-Termism": the Debate, the Unresolved Issues, and the Implications for Management Practice and Research, Academy of Management Review 21(3), pp. 825-860.
-
(1996)
Academy of Management Review
, vol.21
, Issue.3
, pp. 825-860
-
-
Laverty, K.J.1
-
38
-
-
0040428442
-
Large shareholders as monitors: Is there a trade-off between liquidity and control?
-
Maug, E., 1998, Large Shareholders as Monitors: Is There a Trade-Off between Liquidity and Control?, The Journal of Finance 53(1), pp. 65-98.
-
(1998)
The Journal of Finance
, vol.53
, Issue.1
, pp. 65-98
-
-
Maug, E.1
-
39
-
-
0007075818
-
Risk sharing and theory of the firm
-
Marcus, A., 1982, Risk Sharing and Theory of the Firm, Bell Journal of Economics, pp. 369-378.
-
(1982)
Bell Journal of Economics
, pp. 369-378
-
-
Marcus, A.1
-
40
-
-
77956207263
-
Corporate governance and earnings management: View from the largest shareholder's holding
-
Printed in Korean
-
Park, J. I., 2003, Corporate Governance and Earnings Management: View from the Largest Shareholder's Holding, Korean Accounting Review 28(2), pp. 135-172, [Printed in Korean].
-
(2003)
Korean Accounting Review
, vol.28
, Issue.2
, pp. 135-172
-
-
Park, J.I.1
-
41
-
-
84863036013
-
The reform accounting systems and the usefulness of accounting information
-
Printed in Korean
-
Park, J. S. and E. C. Lee, 2003, The Reform Accounting Systems and the Usefulness of Accounting Information, Korean Accounting Review 28(2), pp. 105-134, [Printed in Korean].
-
(2003)
Korean Accounting Review
, vol.28
, Issue.2
, pp. 105-134
-
-
Park, J.S.1
Lee, E.C.2
-
42
-
-
0000027140
-
Corporate forecast of earnings per share and stock price behavior: Empirical tests
-
Patell, J., 1976, Corporate Forecast of Earnings Per Share and Stock Price Behavior: Empirical Tests, Journal of Accounting Research 26, pp. 246-276.
-
(1976)
Journal of Accounting Research
, vol.26
, pp. 246-276
-
-
Patell, J.1
-
44
-
-
0004164327
-
-
Working Paper, Available at SSRN
-
Rajgopal, S., M. Venkatachalam, and J. Jiambalvo, 1999, Is Institutional Ownership Associated with Earnings Management and the Extant to which Stock Prices Reflect Future Earnings? Working Paper, Available at SSRN: http://ssrn.com/abstract = 163433.
-
(1999)
Is Institutional Ownership Associated with Earnings Management and the Extant to Which Stock Prices Reflect Future Earnings?
-
-
Rajgopal, S.1
Venkatachalam, M.2
Jiambalvo, J.3
-
45
-
-
0002878655
-
On earnings management
-
Schipper, K., 1989, On Earnings Management, Accounting Horizon, pp. 91-102.
-
(1989)
Accounting Horizon
, pp. 91-102
-
-
Schipper, K.1
-
46
-
-
0002717838
-
Risk sharing and incentives in the principal and agent relationship
-
Shavell, S., 1979, Risk Sharing and Incentives in the Principal and Agent Relationship, Bell Journal of Economics 10, pp. 55-73.
-
(1979)
Bell Journal of Economics
, vol.10
, pp. 55-73
-
-
Shavell, S.1
-
47
-
-
84936823587
-
Large shareholders and corporate control
-
Shleifer, A. and R. W. Vishny, 1986, Large Shareholders and Corporate Control, The Journal of Political Economy 94(3), pp. 461-488.
-
(1986)
The Journal of Political Economy
, vol.94
, Issue.3
, pp. 461-488
-
-
Shleifer, A.1
Vishny, R.W.2
-
49
-
-
84863044183
-
Institutional investor and corporate leverage ratios
-
Printed in Korean
-
Sung, K. S., 2003, Institutional Investor and Corporate Leverage Ratios, Korean Association of Business Education 32, pp. 359-378, [Printed in Korean].
-
(2003)
Korean Association of Business Education
, vol.32
, pp. 359-378
-
-
Sung, K.S.1
-
51
-
-
84863035529
-
A study on the earnings management practice that depend on cash from operations
-
Printed in Korean
-
Yoon, S. S., 1998, A Study on the Earnings Management Practice that Depend on Cash from Operations, Korean Accounting Review 23(1), pp. 107-126, [Printed in Korean].
-
(1998)
Korean Accounting Review
, vol.23
, Issue.1
, pp. 107-126
-
-
Yoon, S.S.1
|