저자의 연구 키워드

저자의 연구 키워드

#가설 발견적 접근

#가치관련성

#감사품질

#경영계열

#경영성과

#관계회사거래

#구조조정

#기대손실모형

#기업가치

#기업가치관련성

#기업성과

#기업특성

#누적수익률

#누적초과수익률

#대손준비금

#대손충당금

#대주주

#도산기업

#무형자산

#발생손실모형

#법정관리

#벤처기업

#벤처기업지정

#별도재무제표

#부채과다기업

#비정상생산원가

#비정상수익률

#비정상영업현금흐름

#비정상재량적비용

#실제이익조정

#실질이익조정

#연결재무제표

#워크아웃

#위계적 회귀분석

#유형자산재평가

#유형화

#은행업

#이익의 질

#이익조정

#이익평준화

#자기주식 처분

#자기주식 취득

#자산재평가

#자산재평가잉여금

#재량발생액

#재량적 발생액

#적자회피

#전공선택

#종교

#종교기관운영

#증분효과

#회생절차

#abnormal cash flow from operation

#abnormal discretionary expense

#abnormal production cost

#abnormal return

#acquisition of venture firm status

#Allowance for bad debts

#Asset Revaluation

#associated-party transactions

#audit quality

#Bad debt reserve

#Banking business

#big-holder

#BPS

#Business Characteristic

#business result

#College Students in Management

#consolidated financial statements

#court receivership

#cumulative abnormal return

#discretionary accruals

#Earning management

#earnings management

#earnings smoothing

#EPS

#Expected loss model

#Failed firm

#failure firm

#financial characteristics

#firm value

#Hierarchical Regression

#Hypothetical Abductive Approach

#IFRS

#incremental effect

#Incurred loss model

#Intangible asset

#IPO

#K-IFRS

#land and Property

#loss aversion

#Major Selection

#Ohlson model

#Ohlson모형

#OIPS

#Operation of Religious Institutions

#overseas expansion firm

#Plant and Equipment-Revaluation

#Q방법

#Q방법론

#Q-methodology

#Real earning management

#Real Earnings Management

#real operation activities manipulation

#Relevance of Stock Price

#Religion

#restructure

#Restructuring

#Revaluation Surplus

#separate financial statements

#stock dispositions

#stock repurchase

#Typology

#value relevance

#Value-Relevance

#venture firm

#workout