저자의 연구 키워드

저자의 연구 키워드

#(Un)conditional conservatism

#감사효과

#경영자의 보고이익

#기금회계

#기업의 경영전략

#당기법인세

#대학회계

#대형회계법인

#등록금회계

#발생액 이익조정

#방어형 기업

#법인세비용

#법인책무성

#법정부담금

#보고이익

#보수주의

#비등록금회계

#비상장기업

#비세금비용

#비재량일시적차이

#사립학교법

#사학기관 예산 및 회계규칙

#사학기관 재무·회계규칙

#사학기관 재무·회계규칙에 대한 특례규칙

#사학기관 재무회계규칙

#사학기관 재무회계특례규칙

#사학기관 회계기준

#상장기업

#선도형 기업

#세금비용

#세무이익

#소멸가능성

#수익용기본재산

#신국제감사기준 600

#실제이익조정

#실제이익조정치

#실현가능성

#영구적차이

#이연법인세부채

#이연법인세자산

#이연법인세자산 평가충당금

#이익성장성

#이익조정

#일시적차이

#잠정이익

#재량발생액

#재량일시적차이

#재량적발생액

#재무분석가의 예측이익

#적용세율법인세

#적자회피

#조세지속성

#주감사인

#타감사인

#학교법인회계

#학교운영경비 부담률

#회계이익

#회계이익과 세무이익의 일시적차이

#회계이익과 세무이익의 차이

#Accelerated recognition of expenses

#Accountability of School Foundations

#accounting standards comparison

#Accounting Standards of Private Universities

#Accrual-Based Earnings Management

#Analysts' Earnings Forecast

#Anti-corruption measures

#audit effect

#audited earnings

#Basic Properties for Profit

#Big 4

#Book-Tax Difference

#Book－tax Differences

#Budget and accounting rules for private school institutions

#Burden of University Operating Expenses

#Business strategy

#Cash Effective Tax Rate

#component auditors

#Conditional Conservatism

#conservatism

#Cooks

#corporate tax burden

#corporate tax expense

#corporate tax expense footnote

#corruptionㆍirregularities

#Cost of equity

#Credit rating

#Debt ratio

#Defender firm

#Deferred Tax Asset

#Deferred Tax Liability

#Delayed recognition of expense

#Discretionary Temporary Differences

#Earning management

#earnings management

#Earnings Management to Avoid Losses

#Effective Tax Reconciliation

#End Results

#estimated tax payment

#Expected rating

#Financial accounting rules for private school institutions

#Financial accounting special rules for private school institutions

#financial data

#Financial debt ratio

#forecasting model

#Fund Accounting

#group auditors

#Incentives

#Interest coverage ratio

#Listed Firms

#Matching Principle

#Monitoring

#national university accounting

#national university corporations accounting

#Net profit ratio

#New ISA 600

#Non-tuition Accounting

#permanent difference

#preliminary earnings

#Private school law

#private universities accounting

#Prospector firm

#Public enterprise performing national project

#Real-Based Earnings Management

#Realizability

#Recipes

#Reversal Possibility

#School Foundation Accounting

#Sustainable tax strategies

#tax payment

#Tax Reconciliation Components

#Temporary Book-Tax Differences

#temporary difference

#The amount and ration of valuation Allowance for Deferred Tax Asset

#the growth of earnings

#Tuition Accounting

#University Accounting

#Unlisted Firms