지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록· 키워드
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This study investigates earnings management of IPO firms in knowledge-based-industry. we analyze the relation between earnings management and R&D expenses(Research and development expense) which is an important expenditure in knowledge based management. First, we found that the earnings management is the largest in the year when the firm is enrolled on the market. Second, the IPO firms have higher DA(discretionary accruals) than existing firms on the market and the size of R&D expenses is larger, too. Finally, in the IPO firms in knowledge-based-industry, the higher accounting receivable and R&D expenses are, the more happens earnings management. Our study shows that the IPO firms of knowledge-based industry have high R&D expenses which are core expenditure. Also, earnings management has happened frequently in the IPO firms.
목차
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참고문헌 (21)
참고문헌 신청
Aharony. J / 1993 / Initial Public Offerings, Accounting Choices and Earnings Management / Contemporary Accounting Research 10 (3) : 61 ~ 81
Chan. S. / 1990 / Corporate research and development expenditures and share value / Journal of Financial Economics 26 (2) : 255 ~ 276
Dechow. P / 1995 / Detecting Earings Management / The Accounting Review 70 (2) : 193 ~ 225
Friedlan. J. / 1994 / Accounting Choice of Issuers of Initial Public Offerings / Contemporary Accounting Research 11 (2) : 1 ~ 31
Gunny. K / 2005 / What are the consequences of real earnings management
Chan. S. / 1990 / Corporate research and development expenditures and share value / Journal of Financial Economics 26 (2) : 255 ~ 276
Dechow. P / 1995 / Detecting Earings Management / The Accounting Review 70 (2) : 193 ~ 225
Friedlan. J. / 1994 / Accounting Choice of Issuers of Initial Public Offerings / Contemporary Accounting Research 11 (2) : 1 ~ 31
Gunny. K / 2005 / What are the consequences of real earnings management
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