저자의 연구 키워드

저자의 연구 키워드

#감사인의 독립성

#개인특성

#경영성과

#경영자보상

#경영자의 과신성향

#경영자의 능력

#과소투자

#과잉투자

#긍정리더십

#기업가치

#기업지배구조

#내부회계관리제도

#내재자본비용

#대리문제

#매출액이익률

#비감사서비스

#비즈니스가설

#상사신뢰

#역할내행동

#예측오차의 분할

#이사직 겸임

#이익조정

#인간중심경영

#재량적 발생액

#재무분석가

#조세전략

#지배구조

#직무만족

#집단응집성

#최고경영자의 특성

#타인자본비용

#투자효율성

#팀몰입

#패널티

#현금보유가치

#회계이익과 과세소득의 차이

#Account Specific Weaknesses

#Agency problem

#Audit Commitee

#Board Characteristics

#BTD

#Business hypothesis

#CEO Decision-Making Authority

#Characteristics of the chief enabler

#CL의 취약점

#Company Level Weaknesses

#Corporate governance

#corporate social responsibility

#Corporate Value

#cost of debt

#cost of equity

#CSR

#decomposition

#earnings management

#Education of Tax Law

#Educational Implications and Limitations

#Entropy Index

#ESG

#ESG 경영

#ESG Management

#Executive compensation

#Executive Compensation Level

#financial analyst

#Financial Performance

#forecast error

#Group Cohesiveness

#Human-oriented management

#independence of auditors

#individual characteristics

#Infringement of Profits

#In-role Behavior

#Internal Accounting Control System

#International Comparative Study

#job satisfaction

#Knowledge about Tax Law

#Largest Shareholder's Share

#management

#Managerial Ability

#Managerial Overconfidence

#Moderating Effects

#Multiple position in the Board

#non-audit services

#Penalty

#positive leadership

#Profit Adjustment

#Real Profit Adjustment

#Supervisor Trust

#Sustainability Strategy

#tax avoidance

#Tax Ethics

#Team Commitment

#tend to show a decrease in earnings management activities This indicates that ESG management can be a vital tool for enhancing financial soundness and transparency

#the Quality of Internal Accounting Control System

#The quality of the Internal Accounting Control System

#trust in supervisor

#unrelated diversification

#Weakness