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ENG
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한국회계학회
회계저널
KOSPI 200 지수 편입이 재량적 발생액에 미치는 효과
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KOSPI 200 지수 편입이 재량적 발생액에 미치는 효과
The Effect of KOSPI 200 Index Inclusion on Discretionary Accruals
김유찬 ( Yoo Chan Kim ) , 최순재 ( Soon Jae Choi ) , 김영길 ( Young Gil Kim )
한국회계학회
2010.12
회계저널
vol. 19 iss. 5
125-150(26pages)
UCI
I410-ECN-0102-2012-320-002847503
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KOSPI 200 지수
주가지수 신규편입
이익조정
재량적 발생액
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