저자의 연구 키워드

저자의 연구 키워드

#(비정상)감사보수

#(비정상)감사시간

#(Abnormal) Audit Hours

#(Abnormal)Audit Fees

#(FERC)

#감사시간

#감사인 교체

#감사품질

#거래량

#거래량(초과거래량)

#경영자의 과대확신

#경영자의 근속연수

#경영자의 재량권

#경제정의지수

#공적부채

#공적정보

#국제회계기준(IFRS)

#기업의 사회적 책임

#기업지배구조

#내무감사인의 규모

#내무감사인의 전문성

#내부감사기구

#내부감사품질

#대리인비용

#미래이익반응계수

#미래이익반응계수(FERC)

#미래이익의 가치관련성

#미래이익의 정보효과

#배당

#배당지급

#배당지급 여부

#법인세부담액

#사적부채

#산업 내 경쟁정도

#산업전문감사인

#손실기업

#수익비용대응 수준

#순이익의 가치관련성

#순자산의 가치관련성

#외국인지분율

#외부감사인

#원가하방경직성

#이익기업

#이익의 질

#이익조정

#자기자본비용

#자율공시

#자율공시수준

#재량발생

#재무보고의 질

#재무분석가의 낙관적인 이익예측편의

#정보비대칭

#정보위험

#조세혜택

#조세회피

#지배구조

#지배기구

#커뮤니케이션

#투자자들 간의 상이한 믿음

#특수관계자거래

#특수관계자거래 금액

#현금보유수준

#회계부정

#회계이익

#회계이익의 질

#회계정보

#회계정보의 가치관련성

#회계정보의 신뢰성

#회계정보의 질

#회사채 신용등급

#Abnormal Audit Hours

#Accounting Information

#accruals quality

#audit hours

#Audit HoursManagement

#Audit Quality

#Auditor Change

#Auditors’ Industry Expertise

#Bias in Analysts’ Earnings Forecasts

#Cash Holding Ratio

#CEO tenure

#CEO Tenure

#CEO’s Tenure

#Competition of Market on Information

#Competition of Product Market

#Conservatism

#Conservatism Accounting

#Corporate Bond Ratings

#corporate governance

#Corporate Governance Quality of Earnings

#corporate social responsibility(Hereafter ‘CSR’)

#Corporate Tax Burden

#cost of equity

#Discretionary Accruals

#Dividend Payout

#Dividend Payouts

#Downward Earnings Management

#downward sticky cost

#earnings management

#Earnings Quality

#Efficient Transactions Hypothesis

#entrenchment

#ESG 활동

#ESG 활동 구성요소

#ESG Activities

#ESG Activities Components

#Expertise of the Internal Auditor

#External Auditor

#External Auditors

#FERC

#foreign ownership

#Foreign Equity Ownership

#Foreign Ownership

#Foreign Ownership Ratio

#Future Earnings Response Coefficient

#Future Earnings Response Coefficient(FERC)

#future earnings response coefficientt

#Gain Firms

#Governance

#information asymmetry

#Information Effect

#information effect of future earnings

#information effects of future earnings

#Information risk

#internal controls

#Internal Audit Organization

#Internal Audit Organizations

#Internal Audit Quality(IAQ)

#International Financial Reporting Standards (IFRS)

#Investors’ Heterogeneous Beliefs

#KEJI index

#Legal Enforcement of Accounting Rules

#Loss Firms

#Loss(Gain) Entity

#managerial flexibility

#Market Discipline Effect

#Matching

#Matching Level

#Net Income

#optimistic bias in analysts` earnings forecasts

#Private Debt

#Private debt ratio

#Product Market Competition

#Profitability

#Propping

#Public Debt

#public information

#Quality of Accounting Information

#Quality of Financial Reporting

#related party transactions

#related party transactions(RPT)

#Related Party Transactions(RPTs)

#Reliability of Accounting Information

#Size of the Internal Auditor

#Tax Avoidance

#tax subsidy

#the Information Effect of Future Earnings

#Those Charged with Governance

#Trading Volume

#value relevance

#value relevance of earnings

#Value Relevance of Equity

#value relevance of equity value

#voluntary disclosure

#Voluntary Disclosure level

#Voluntary Disclosure Levels