외환위기를 전후한 이익관리

소개글

외환위기를 전후한 이익관리에 대한 보고서 자료입니다.

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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Perry, S. E. and T. H. Williams (1994), \"Earnings Management Preceding Management Buyout Offers\", Journal of Accounting and Economics 18 (157-179).
Rayburn, J. (1986), \"The Association of Operating Cash Flow and Accruals with Security Returns\", Journal of Accounting Research, supplement (112-133).
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