earticle

논문검색

회계발생액의 기업가치 관련성

원문정보

The Value Relevance of Accounting Accruals

김문현

피인용수 : 0(자료제공 : 네이버학술정보)

초록

영어

This study aims to test the pricing of earnings quality. Earnings quality measure is the absolute value of discretionary accruals. The expectation is negative relation between earnings quality and abnormal rate of return or earnings response coefficients(ERC).Test period is from 2001 to 2004 and the samples are selected from public, manufacturing and audited firms. The empirical results show that there is no relation between discretionary accruals and abnormal rate of return and that there is negaive relation between the absolute value of discretionary accruals and abnormal rate of return. The emprical results mean that discretionary accruals can have posive or negative impact on the price. But if the absolute value of discretionary accruals is the measure of earnings quality, the results mean that the higher earnings quality is, the higher earnings response coefficients is

목차

I. 서론
 II. 선행연구와 재량적 발생액 추정모형
 III. 연구의 설계
 IV. 실증결과
 V. 결론
 참고문헌
 Abstract

저자정보

  • 김문현 Moon-Hyun Kym. 한국외국어대학교 경상대학 국제경영학과 부교수

참고문헌

자료제공 : 네이버학술정보

    함께 이용한 논문

      ※ 기관로그인 시 무료 이용이 가능합니다.

      • 6,000원

      0개의 논문이 장바구니에 담겼습니다.