Controlling Effects of Corporate Bonds Grading System on Earnings Management

Korean Journal of Financial Studies 2006;35(5):45-74.
Published online October 31, 2006.

회사채 신용등급의 이익조정 통제효과

김문태, 위준복, 전성일

Key Words: 수정 Jones 모형,신용등급,이익조정,회사채,Corporate bond,Credit grade,Earnings management,Modified-Jones Model,Yoon and Miller 모형,Yoon and Miller Model

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