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"value-relevance of discretionary." 검색결과 1-20 / 1,435건

K-IFRS 제1115호의 적용이 재량적 매출액과 이연수익의 변동 및 가치관련성에 미치는 영향 (Effects of the Introduction of K-IFRS No. 1115 on Change s in Discretionary Revenue and Deferred Revenue and Value Relevance)

. Impact on the value relevance of revenue and deferred revenue: The application of K-IFRS 1115 did ... 1115 has had any additional impact on the value relevance of revenue and deferred revenue. The ... findings are as follows: Changes in discretionary revenue and deferred revenue: After the application of K

논문 | 14페이지 | 무료 | 등록일 2025.06.10 | 수정일 2025.06.16

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투자기회수준에 따른 발생액의 가치 관련성 분석 (The Analysis on Value-relevance Accruals Based Investment Opportunities Set)

earnings management incentives. My results show that the value-relevance of non discretionary earnings ... discretionary accruals. Also, there is no evidence that the value-relevance of short-term ... long-term discretionary accruals contain information that is relevant to value of the firm, at high

논문 | 16페이지 | 무료 | 등록일 2025.06.06 | 수정일 2025.06.09

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A Comparison of Value-Relevance of Revenue between KOSPI Firms and KOSDAQ Firms (A Comparison of Value-Relevance of Revenue between KOSPI Firms and KOSDAQ Firms)

This study examines the differences in the value-relevance of revenue between KOSPI firms and ... -relevant only for KOSPI firms. Second, this study examines the value-relevance of revenue over time ... differences in the value-relevance of revenue between KOSPI firms and KOSDAQ firms during the 1998-2012

논문 | 12페이지 | 무료 | 등록일 2025.05.24 | 수정일 2025.05.27

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재량발생액과 경제적 부가가치와의 관련성 (The Relevance of Discretionary Accruals and Economic Value Added)

discretionary accruals. The results of empirical tests for 947 Korean firms over 1999-2001 are as ... 다는 한계가 있다. Recently, managers have advocated that a trade marked variant of Economic Value Added could ... discretionary accruals distort earnings, probably because of opportunistic earnings management. In

논문 | 19페이지 | 무료 | 등록일 2025.06.06 | 수정일 2025.06.09

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새로운 회계기준과 회계정보의 가치관련성 (New GAAP and the Value-Relevance of Accounting Information -An Evidence from Korea)

investigates whether the value-relevance of earnings and book values on the stock price change over the ... information provided by KASB and the value-relevance of the accounting information. However, it s ... the value-relevance of accounting information, such as auditors' independence enhancement, overall

논문 | 24페이지 | 무료 | 등록일 2025.06.15 | 수정일 2025.06.17

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무형자산의 가치관련성에 따른 경제위기 전․후 차이분석 (The Value-Relevance of Intangible Assets Incorporating Accounting Information by Economic Consequences)

consists of two parts. One is to examine value-relevance of intangible assets through their effects ... on persistence of Ohlsons'(1995). The other is to examine value-relevance of intangible assets ... , the findings on analysis for components of intangible assets indicate that the value-relevance is c

논문 | 27페이지 | 무료 | 등록일 2025.06.26 | 수정일 2025.07.04

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Does the Audit Committee Enhance Reliability and Value Relevance of Accounting Earnings? (Does the Audit Committee Enhance Reliability and Value Relevance of Accounting Earnings?)

value-relevance of accounting earnings. It analyzes discretionary accruals, earnings-return ... the information usefulness and value-relevance of accounting earnings. It analyzes discretionary ... information usefulness and value-relevance of accounting earnings. We had essentially the same results for

논문 | 30페이지 | 무료 | 등록일 2025.05.24 | 수정일 2025.05.26

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금융업 핵심감사사항과 회계정보 가치관련성의 관계 (The Relationship between the Key Audit Matters and Value Relevance of Accounting Information in the Financial Industry)

found to have a negative (-) effect that was significant to the value relevance of accounting ... differently in the value relevance of accounting information. Purpose - This study is to verify the impact of ... impact on the value relevance of accounting information. Research implications or Originality - The

논문 | 14페이지 | 무료 | 등록일 2025.06.08 | 수정일 2025.06.10

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재무회계변수들이 기업가치를 얼마나 신속히 반영하는가? －계량경제모형에 의한 평가－ (An Econometric Analysis of Value-Relevance of Financial and Accounting Variables)

is negative, however, the book value of equity and earnings are not value-relevant. 한국응용경제학회 응용경제 민충기 ... examines the value relevance of financial and accounting variables. To do that it expands the price ... lose value relevance since negative earnings are believed transitory. The book value of equity

논문 | 14페이지 | 무료 | 등록일 2025.06.08 | 수정일 2025.06.10

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감사인 규모와 감사인 임기가 이익조정의 가치관련성에 미치는 영향 (The Effect of Auditor Size and Audit Tenure on the Value-Relevance of Earnings Management)

한국자료분석학회 이채리, 강호영

논문 | 14페이지 | 무료 | 등록일 2025.03.11 | 수정일 2025.03.28

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손해보험회사 이익측정치의 가치관련성에 관한 연구 (A study on the value relevance of non-life insurer’s earnings measures)

non-life insurance industry and earnings measures’ ranking in terms of value relevance of equity book ... 참고할 만한 실증적 결과를 제시하고 있다. This paper examines the value relevance of various earnings measures in the ... value and earnings. The results of this study are as follow; First, the non-life insurer’s

논문 | 38페이지 | 무료 | 등록일 2025.07.11 | 수정일 2025.07.19

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연결재무제표의 주재무제표화에 따른 가치관련성 변화 (The Change in Value Relevance of Consolidated Financial Statements under K-IFRS)

and the company with asset under two trillion won in terms of value relevance of consolidated ... ompany with asset over two trillion won, the value relevance of consolidated financial statements ... value relevance for each stage of system change. 글로벌경영학회 글로벌경영학회지 오명전

논문 | 26페이지 | 무료 | 등록일 2025.07.01 | 수정일 2025.07.05

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기업가치 평가에서 매출액 정보의 역할 (The role of revenue in firm valuation)

that the value-relevance of earnings has declined over time. Revenue may, however, have information ... is generally value-relevant in Korea. The sample of this study consists of firm’s annual ... . Furthermore, our findings suggest that the value-relevance of revenue is different according to the

논문 | 15페이지 | 무료 | 등록일 2025.06.06 | 수정일 2025.06.09

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글로벌 금융위기가 비재무정보의 가치 관련성에 미치는 영향에 관한 연구: 인터넷 기업의 웹 트래픽을 중심으로 (A Study on The Effect of Global Financial Crisis on The Value Relevance of Non-Financial Information: Based on The Web Traffic of Internet Companies)

relevance of non-financial information and the effect of global financial crisis on the value ... found that the value relevance of non-financial information has positive coefficient statistically ... significant and the value relevance of non-financial information decreases after global financial c

논문 | 32페이지 | 무료 | 등록일 2025.06.17 | 수정일 2025.06.26

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판매자 표지

[도서요약] The Only Grant-Writing Book You'll Ever Need 4장~6장

apital expenses, and discretionary grants from higher levels of government. The first three are ... . don’t exaggerateInclude relevant facts, statistics, or examples of program outcomes, but avoid using ... grant applications should vary depending on the type of organization. However, regardless of whether it

리포트 | 6페이지 | 2,500원 | 등록일 2024.08.13

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자발적 자산재평가 기업의 부채비율 특성과 재평가잉여금의 정보유용성 (Debt-to-equity Ratio of Voluntary Revaluation Companies and Value Relevance of Tangible Assets Revaluation)

and non-revaluation companies, and examines the value relevance of tangible assets revaluation ... , revaluation earnings and land revaluation surplus represent value-relevant information to investors ... . Supporting value relevance test shows significant negative relationship between interactive variable

논문 | 24페이지 | 무료 | 등록일 2025.06.24 | 수정일 2025.06.28

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블랙-숄즈 옵션가격결정모형을 이용한 기술혁신활동의 가치관련성 분석 (The Value Relevance of Technology Innovation Activity Based on Black-Scholes Option Pricing Model)

investigates the value relevance of technology innovation activity using black-scholes option pricing model ... increase of firm value. Thus, technology innovation activity can increase firm value. This study ... over the period of 2000-2009 in the listed Korean stock markets. The study uses R&D intensity as the

논문 | 22페이지 | 무료 | 등록일 2025.05.27 | 수정일 2025.06.04

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기술집약도에 기초한 연구개발지출의 가치관련성 연구: 미래경제적효익 불확실성을 중심으로 (A Study on the Value Relevance of R&D the with based Technology Intensity: Based on Uncertainty of Future Economic Benefits)

examination of R&D expenditure value relevance based on technology intensity focusing on individual company c ... relevance of R&D expenditure. Most of existing study literatures analyzed the value relevance and future ... different from existing study literatures by analyzing the value relevance of R&D expenditure based on

논문 | 28페이지 | 무료 | 등록일 2025.07.05 | 수정일 2025.07.10

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K-IFRS 제1115호 도입으로 인한 기초 이익잉여금 조정액의 가치관련성에 관한 연구 (Korean Evidence on Value-relevance of Adjustment from Retaining Earning after the Introduction of K-IFRS 1115)

tudyexamines the incremental value-relevance of adjustments from the retained earnings. As a result ofthe ... value relevance of K=IFRS 1115 than K-IFRS 1018 경남대학교 산업경영연구소 지역산업연구 공경태 ... research, the adjustments have negative value-relevance over only unscaled price model implyingless

논문 | 13페이지 | 무료 | 등록일 2025.06.06 | 수정일 2025.06.09

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연구개발비의 기업가치 관련성 (The Value-Relevance of R & D)

한국국제회계학회 김명종, 한태용

논문 | 27페이지 | 무료 | 등록일 2025.05.16 | 수정일 2025.05.22

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