학위논문(석사) - 한국과학기술원 : 경영공학과, 2011.2, [ v, 51 p. ]
재량적 발생액; 목표이익; 초과이익; 경제상황; 어닝서프라이즈; Earning surprises; Discretionary Accruals; Meet or beat earning; Excess returns; Economic cycle
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