저자의 연구 키워드

저자의 연구 키워드

# earning management

# firm value

# lease accounting changes

#감가상각비

#경영 참여

#공시

#과세이연

#과업복잡성

#과업지식

#교수임용평가

#교차상장

#국가별 보고서(CbCR)

#국제조세전략

#기업가치

#기업소득 환류세제

#기업의 사회적 책임

#나노기술기반기업

#납입자본

#내생성 편의

#내용연수

#동업기업과세

#리스 회계변경

#모건스탠리 평가보고서

#미국 2017년 세제개혁(TCJA)

#배당

#배당락

#배당성향

#배당소득

#배당소득 증대세제

#배당소득세

#분모효과

#분자효과

#비선형관계

#사모펀드

#사회

#산업전문감사인

#상속세

#설문조사

#성향점수대응

#세금함수

#세금효과

#세무대리인의 조언

#세무위험

#세무회계

#세전이익

#소득이전

#스웨덴 사례

#시가승계

#시뮬레이션

#에어비앤비

#연구실적

#윈저라이즈(Winsorize)

#유형자산

#유효법인세율

#유효세율(ETR)

#의사결정

#이익잉여금

#이익조정

#자본이득세

#자본준비금 감액배당

#자본환급

#장기조세회피

#장기현금유효세율

#장부가액승계

#재무적 제약

#적격 물적분할

#전자상거래

#전자적 용역

#정보교환협정

#제네럴 일렉트릭

#조세회피

#조세회피성향

#주주분배

#지배구조

#처리효과

#특수관계자거래

#포트폴리오 회사

#한국회계학회.

#행동과학

#행동회계

#현금유효세율

#현금흐름 유효세율(CFO ETR)

#환경

#회계감사품질

#회계이익의 질

#Abnormal returns

#absolute discretionary accruals

#accounting accruals

#accounting frauds

#Accounting standards

#Accounting transparency

#aggressiveness of recommendation

#Associate CPAs

#Attitudes toward Risk

#audit failure

#Audit Fees

#audit firm industry expertise

#audit opinion

#Audit Quality

#audit report lag

#audit risk

#auditor change

#auditor reputation

#Bargaining Power

#Behavioral tax research

#BEPS프로젝트 Action 1

#Big4 premium

#capital gain tax

#Capital gains tax

#cash effetive tax rate

#cash effective tax rate

#CFO effective tax rate

#Comprehensive principle

#Consequences of Tax Avoidance

#Corporate Earnings Circulation Tax Policy

#corporate governance

#Corporate Social Responsibility

#Corporate tax rate

#Country-by-Country Reporting (CbCR)

#CPA exam

#CPA exam task takers

#cross－listing

#Curvilinear relation

#Deferred tax assets and liabilities

#denominator effect

#depreciation cost

#Determinants of Tax Avoidance

#disclosure

#Discrete Model

#distribution from reduced capital reserves

#Dividend

#dividend tax

#Dividend Boosting Tax Policy

#dividend income

#Dividend income tax

#Dividend Payout Ratio

#Dividend tax penalty

#dividends

#earnings management

#effective tax rate

#effective tax strategy

#ESG

#estate tax

#Excess of Contribution Limit

#ex-dividend day pricing

#Final-Offer Arbitration

#financial status

#firm value

#firm value

#fixed asset

#foreign source income

#foreign tax credit

#Foreign tax credit generator

#Fund Accounting

#Heckman 모형

#Heckman's two stage approach

#Income

#income shifting

#Industry Expertise

#information exchange agreement

#in－kind contribution

#Institutional investor

#investor protection

#Judgment and decision making (JDM)

#Korean large corporation group

#long-term tax avoidance

#managerial diversion

#Market Share

#MSCI

#Multinational Corporation

#Mutual investment restriction business groups

#Nanotechnology

#nominator effect

#Nonprofit foundation

#Nontax costs

#OECD BEPS project

#paid－in capital

#Pension

#Political costs

#pre-tax accounting income

#private equity fund

#Quantile Regression

#R&D Partnership

#Received dividends exemption

#related party transactions

#retained earnings

#Retirement Allowance

#return of capital

#securities class action

#self selection bias

#Share repurchase ratio

#Shareholder distribution

#simulation

#Spent nuclear fuel

#Statutory Contribution

#stock market development

#Stock market reaction

#Stock price

#stock price reactions.

#stock prices

#Structured trust advantaged repackaged securities

#Supreme court decisions

#survey

#Survey study

#Sweden

#task complexity

#task knowledge

#tax effect

#tax function

#Tax appeal

#tax audit

#tax avoidance

#Tax avoidance.

#tax credit.

#Tax Planning

#Tax risk

#Tax Strategy

#Taxation on Corporate retained earnings

#Territorial Tax System

#the current/non-current classification

#the damage estimation model.

#the type of legal reorganizations

#transparency

#U.S. 2017 Tax Cut and Job Act(TCJA)

#Unfair related transactions

#useful life

#Value-added Tax

#Weakly Dominated Offers

#Winsorization

#Worldwide Tax System