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NTIS 바로가기디지털융복합연구 = Journal of digital convergence, v.19 no.8, 2021년, pp.141 - 149
이순미 (한성대학교 지식서비스 컨설팅과) , 유연우 (한성대학교 지식서비스 컨설팅과)
This study investigated the effect of accounting information on dividend policy as a measure of corporate conservatism from the perspective of the internal accounting management system. The verification is based on a sample of 543 companies listed on securities (excluding KOSDAQ and financial indust...
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W. S. Jung. (2020). The effect of the quality of the internal accounting management system on the manager's compensation: Focusing on the effect of controlling corporate governance. Journal of the Korean Convergence Society, 11 (2), 207-214.
G. Lee & E. G. Kim. (2020). The Effects of Interests and Independence of Internal Accounting Controller on Accounting Conservatism. Korean Journal of Business Administration, 33(1), 77-95.
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S. M. Jeong. (2016). Sang-min. Accounting conservatism has an effect on value relevance-centered on the size of the auditor. Tax Accounting Research, 47, 187-206.
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Lin, L & Manowan, P. (2012). Institutional ownership composition and earnings management. Review of Pacific Basin Financial Markets and Policies, 15(4), 1250022.
Park, C. J & Lim. K. C. (2006). The Relationship Between Information Technology Structure and Management Accounting Information in AIS. The Journal of the Korea Contents Association, 6(7), 31-41
Kong, X., Radhakrishnan, S., & Tsang, A. (2013). Corporate lobbying, visibility and accounting conservatism. Visibility and Accounting Conservatism (October 1, 2013).
D. H. Yang & K. H. Cho. (2010). Relationship between agent cost and conservatism. Journal of the Korean Accounting Association, 29-30.
Gor, Y., Karakus, R & Tasar, I. (2017). Conservatism, corporate governance and audit quality: A study at Istanbul Stock Journal of Accounting and Economics, 13(3).
J. H. Ji & J. T. Kim. (2019). CEO influence and accounting conservatism: depending on governance structure, internal accounting management operating organization, and audit quality. International Accounting Studies, 83, 127-157.
Lin, F, Wu, C. M., Fang, T. Y & Wun, J. C. (2014). The relations among accounting conservatism, institutional investors and earnings manipulation. Economic Modelling, 37, 164-174.
S. J. Park & W. S. Baek. (2013). The effect of revenue cost matching on the incremental value relevance of accounting information and its relative stock multiple. Accounting Research, 38(1), 173-208.
S. K. Sohn, J. H. Choi & E. C. Lee. (2004). a study on the effectiveness of audit committee: using acconting errors, Korean Accounting Review, 29(3), 61-90.
J. O. Kim & G. S. Bae. (2007). Corporate Governance and Accounting Conservatism : Evidence from Board and Audit Committee Characteristics, Korean Accounting Review, 32(2), 89-115.
H. G. Kim & J. Y. Choi. (2011). The Relationship between Corporate Social Responsibility and Financial Performance, Accounting Information Research, 29(2), 83-102.
I. S. Kim, S. H. Kim & Y. M. Cho. (2011). The Effect of the Inno-biz Certificate on Management Performance- in the KOSDAQ Market-. Accounting Information Research, 29(1), 183-210.
K. J. Lee. (2017). Analysis of Conservative Accounting Propensity of Chinese Listed Companies. International Accounting Research, 72, 25-47.
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