기업가치평가모형에서 회계이익의 가치관련성과 이익조정의 영향

목차

I. 서론

II. 이론 및 선행연구
1. Entity Approach：기업가치평가의 EVA모형
(1) 현금흐름 보존식이란
(2) EVA：총자산의 초과이익
2. 이익부호별 주가배수 및 정보효과차이 연구
3. 이익조정 관련 연구

III. 연구가설

IV. 연구내용 및 방법
1. 표본의 선정 및 자료수집
2. 기본모형의 설정
3. 표본의 분류

V. 실증분석결과
1. 변수의 기초자료분석
2. 연도별 분석결과 및 외국결과와의 비교
3. 이익과 손실기업의 분석결과 비교
4. 이익조정수단별 크기로 분류된 표본에 대한 분석결과
5. 분석결과에 대한 민감도 분석

VI. 결론

본문내용

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키워드

회계이익의가치관련성과이익조정,   기업가치평가의EVA모형,   총자산의초과이익,   주가배수및정보효과차이,   이익과손실기업의분석,   장부가액과회계이익의상대적역할,   이익조정수단별크기,   이익조정관련연구