DC Field | Value | Language |
---|---|---|
dc.contributor.advisor | Park, Myeong-Cheol | - |
dc.contributor.advisor | 박명철 | - |
dc.contributor.author | Joo, Sung-In | - |
dc.contributor.author | 주성인 | - |
dc.date.accessioned | 2011-12-28T02:37:38Z | - |
dc.date.available | 2011-12-28T02:37:38Z | - |
dc.date.issued | 2004 | - |
dc.identifier.uri | http://library.kaist.ac.kr/search/detail/view.do?bibCtrlNo=392409&flag=dissertation | - |
dc.identifier.uri | http://hdl.handle.net/10203/54416 | - |
dc.description | 학위논문(석사) - 한국정보통신대학교 : 경영학부, 2004, [ v, 56 p. ] | - |
dc.description.abstract | This study investigates on size and earnings management of newly listed companies in KOSDAQ market. We estimate pre-listed year``s discretionary accruals of newly listed firms using Adjusted Jones Model and compare them with discretionary accruals of firms that were already listed in KOSDAQ market. We also estimate the variance of accounts receivable as a major determinant of discretionary accruals. The results show that even though newly listed firms have higher level of discretionary accruals than already-listed firms, there is no statistical evidence of discretions in sales policy. Also, we discuss structural limits of Adjusted Jones Model when comparing discretionary accruals between groups with different growth rates. | eng |
dc.language | eng | - |
dc.publisher | 한국정보통신대학교 | - |
dc.subject | Empirical study on size | - |
dc.subject | Earnings management | - |
dc.subject | KOSDAQ | - |
dc.subject | Newly listed companies | - |
dc.title | An empirical study on size and earnings management of newly listed companies in KOSDAQ | - |
dc.title.alternative | 코스닥시장 신규등록기업들의 외형 및 이익관리 실증분석 | - |
dc.type | Thesis(Master) | - |
dc.identifier.CNRN | 392409/225023 | - |
dc.description.department | 한국정보통신대학교 : 경영학부, | - |
dc.identifier.uid | 020024106 | - |
dc.contributor.localauthor | Park, Myeong-Cheol | - |
dc.contributor.localauthor | 박명철 | - |
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