외환위기를 전후한 이익관리

목차

1. 연구의 목적

2. 이익관리 행태의 검증

3. 연구모형의 설계

4. 표본기업의 기술통계

5. 이익관리 유형의 분석

6. 요약 및 결론

본문내용

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Liberty, S. and J. Zimmerman (1986), "Labor Union Cortract Negotiations and Accounting Choices", The Accounting Review 61 (692-712).
McNichols, M. and G. P. Wilson (1989), "Evidence of Earnings Management from the Provision for Bad Debts", Journal of Accounting Research, supplement (112-133).
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Ronen, J. and S. Sadan (1981), Smoothing Income Numbers: Objectives, Means, and Implications, (Addison-Wesley, Reading, MA).
Schipper, K. (1989), "Commentary on Earnings Management", Accounting Horizons, Vol. 3, No. 4 (91-102).
Truman, B. and S. Titman (1988), "An Explanation for Accounting Income Smoothing", Journal of Accounting Research, supplement (127-139).

키워드

이익관리,   연구모형,   기술통계