저자의 연구 키워드

저자의 연구 키워드

# Foreign Ownership

# Socially Responsible Investment

# Tax Benefits

#가결산순이익

#가치관련성

#감사보수

#감사위원회

#감사인 교체

#감사인 등록제

#감사품질

#감액손실의 반복적 인식

#거래회전율

#거시환경지표

#결산순이익

#공시투명성.

#공시품질

#과대평가

#국세청고객만족센터

#기업가치

#기업지배구조

#기업특성

#납세순응

#내부회계 및 공시전문인력

#내부회계공시전문인력

#노동조합

#누적벌점

#대손충당금적립맥

#독립성

#동일 감사인

#동일감사인

#만족도

#미래산업연구소

#발생액

#법인세관련 공시

#법인세관련 공시오차

#보수적 회계정책

#불성실공시법인

#비감사서비스보수

#비선형 관계

#비유동성

#사외이사

#사회책임투자

#산업연구

#상장시장 유형

#상호저축은행

#서비스품질

#세무조정업무

#세법과 회계기준의 일치성

#소송위험

#손상차손

#신용평가등급

#실물활동이익조정

#실질투자

#심층적 학습성향

#업무다양성

#외국인 지분율

#외부감사인

#원가계산용역기관

#유동성효과

#은행특성

#이고그램

#이용자만족도

#이익조정

#인수합병

#임원배상책임보험

#임원배상책임보험료

#자기선택편의

#자아상태

#잠재적 소송위험

#재량적발생액

#재무보고시점과 세무보고시점의 오차

#재인증평가

#정보비대칭

#정보효과

#제재금

#조세혜택

#조세회피

#조절효과

#종속회사

#주가관련성

#주가성과

#주기적 지정제

#주식병합

#지배구조 평가점수

#지배회사

#지배회사와 종속회사

#지속성

#직무만족

#직무소진

#집단 소송제도

#총보수

#퇴직연금제도

#투자

#표면적 학습성향

#표준감사시간

#학술지

#학습성과.

#학습접근성향

#확정급여부채

#확정급여형

#회계 및 세무보고시점.

#회계 및 세무전공자

#회계정보이용자

#회수가능액

#후순위채

#Academic Journal

#Accruals

#Actual earnings

#Administrative Satisfaction

#asset impairment

#asset impairment losses

#Audit Fee

#audit quality

#auditor

#auditor changes

#Auditor Conformity

#auditor registration system

#Bank characteristic

#BIS capital adequacy ratio

#BIS기준 자기자본비율

#Book Tax Conformity

#Book-Tax Conformity

#Book-tax timing differences.

#Changing Services

#conservatism

#Corporate Governance

#corporate governance index

#Corporate Governance Quality

#Corporate Value

#costing service organizations

#credit assessment grade

#Deep learning approach

#defined benefit

#defined contribution

#director’s and officer’s liability & company reimbursement insurance fees

#Directors' & Officers' Liability Insurance

#disclosure on tax

#disclosure quality

#Discretionary Accruals

#Earnings Management

#Education performance.

#Ego－states (Ego－gram)

#employee

#Employment Linkage

#Errors in temporary differences and permanent differences

#ESG

#external auditor

#firm characteristics

#Handiness services for year－end tax adjustment

#Information Asymmetry

#initial write-offs repeated recognition

#internal specialists of accounting practice and disclosure

#Investment

#job burnout

#job diversity

#job satisfaction

#Job stress

#Journal of Industrial Studies

#KOSDAQ

#KOSPI

#labor union

#lawsuit risk

#Learning approach

#Liability Insurance for Director and Officers

#Life Position(OK-gram)

#Litigation Risk

#loan loss provisions

#Long-term Performance

#M&A

#Macro-Economic Indicators

#Major Satisfaction

#Moderating effect

#Mutual savings banks

#non-audit service fees.

#NTS(National Tax Service) customer satisfaction center

#outside director

#Overvaluation

#Parent and Subsidiary Company

#Penalty Sores

#Performance

#periodic auditor designation

#Persistence

#point of time of a financial report

#point of time of a tax report

#Potential Lawsuit Risk

#preliminary earnings

#Real earnings management

#Real Investment

#Recertification evaluation

#recoverable value

#Research Institute of Future Industry

#retirement pension plans

#Sanctions

#Satisfaction

#Securities Class Actions.

#Self-selection Bias

#service quality

#Short-term Performance

#Simplification Services for Year-end Tax Adjustment

#Sophisticated Users

#standard audit time

#subordinated notes and debentures

#successive write-offs

#Surface learning approach

#Tax accountant

#Tax Accounting Job Characteristics

#Tax and Accounting Service Employee

#Tax Avoidance

#tax compliance

#Tax preparer

#tax service

#Tax Staff Accountant

#taxpayer satisfaction

#total service fee

#Transparency of disclosures.

#Unfaithful Disclosure

#User satisfaction

#value relevance