저자의 연구 키워드

저자의 연구 키워드

#가중평균자본비용

#감분유효세율

#감사

#감사계획

#감사보수

#감사시간

#감사위원회

#감사인 등록제

#감사인 조직

#감사품질

#감염효과가설

#개별소비세

#검증성

#결손금소급공제제도

#경영자 스톡옵션 보상

#경쟁효과가설

#고용증가율

#공격적 조세회피

#공시품질

#과세특례

#과세표준구간 물가연동제

#과세형평성

#국가공기업

#국제회계기준 조기 도입

#금융

#기부금

#기부금세제

#기술대여

#기업가치

#기업체이론

#기업회계기준서 제1041호(농림어업)

#내부감시기구

#내재적 조세

#노동투자효율성

#단순성

#독립채산제

#명성비용

#문화콘텐츠

#배당

#법정관리

#벤처기업

#보충적평가방법

#부가가치(구성요소)

#불성실공시제도

#비상장주식

#비상장주식평가

#비세금비용

#비조세비용

#사건연구

#사례연구

#산업내정보전이효과

#생물자산

#석유정제산업

#성과측정치

#성실납세이행

#세금비대칭

#세무대리인

#세무위험

#소유주이론

#손금산입

#수익상한제

#수직적 공평성

#수평적 공평성

#순손익가치환원율

#시가평가

#시장마찰

#신외감법

#실체이론

#에너지정책

#에버랜드

#연구개발

#연대기여금

#열거주의

#영업이익

#외부감사인의 커뮤니케이션

#외부효과

#용역 기부

#우회상장

#원료용

#원칙중심 회계원리

#위험감수성향

#유연성

#유효세율

#유효세율의 감소분

#이건산업

#이월결손금공제제도

#이익조정

#이익조정행위

#이익지속성

#자기자본비용

#자본조달비용

#장기유효세율

#재능 기부

#재량적 비세무조정발생액

#재량적 세무조정발생액

#재량적 차이

#전쟁이익세

#전환사채

#절대오차율

#정부

#정제마진

#제약바이오

#조세 행정

#조세법률주의

#조세부담귀착

#조세부담의 공평성

#조세원칙

#조세절감활동

#조세제도

#조세평등주의

#조세형평성

#조세혜택

#조세회피

#조세회피행위 측정치

#주식수익률 설명력

#중유

#증분조세회피

#증여세

#지방공기업

#지방도시개발공사

#지방분권

#지연효과

#초과이윤

#초과이윤세

#추정오차율

#코사인 유사도

#코스닥

#텍스트 분석

#투자효율성

#특허박스

#편법증여

#포괄주의

#필요경비 산입

#한국채택국제회계기준

#한류

#협력적 거버넌스

#형평성

#환경세

#환급세액

#회계 개혁

#회계이익과 세무이익의 차이

#효과적인 세무계획

#효율성

#Absolute Error Rate

#accountability

#Accounting conservatism

#Accounting standards

#Accounting System Reform

#Accounting transparency

#accrual based earnings management

#Accruals Quality

#Agency Problem

#Aggressive Tax Planning

#Analyzer

#ASC 740

#Audit Committee

#Audit Fee

#Audit Firm Structure

#Audit Hour

#Audit Plan

#Auditing standards.

#Auditor

#Auditors’ Industry Expertise

#available for sales security

#Back－door listing

#Basic Science and Technology

#BIO－Health

#Biological Assets

#Book-Tax Income Differences

#BTD

#Built－in Gain(Loss)

#Business Strategy

#Business Strategy Index

#cap on market revenues

#capital asset pricing model(CAPM)

#case study

#Charitable Deduction

#combined value relevance

#Comparative Valuation Method

#Competitive effect hypothesis

#complementary evaluation under the inheritance and donation tax

#Complementary Valuation Method

#Comprehensive System

#Consolidated Return

#Consolidated Tax Return

#Consumption Tax

#Contagion effect hypothesis

#contractual perspective

#Convertible Bonds

#cooperative governance

#corporate governance

#corporate performance

#corporate value

#Cosine similarity

#Cost of capital

#cost of classification errors

#costs of equity capital

#CRO18)

#CSR

#cultural content

#Defender

#Derivatives

#Disclosure

#Disclosure quality

#Discretionary Differences

#Dividend

#Eagon Industrial Co.

#Early adoption of IFRS

#Earning Management

#Earning persistence

#Earnings Management

#Earnings Quality

#EBIT

#economic activation

#effective tax planning

#efficiency

#ELS

#embezzlement

#Employment growth rate

#energy policy

#Enterprise Theory

#Entity Theory

#environmental tax

#equity

#Estate and Gift Tax

#estimation model

#Event study

#excess profit

#Excess profit tax

#Executive stock option

#Fair Valuation

#Fairness of tax burden

#faithful tax payment

#Family Business Succession

#Financial Ratio Analysis

#Financial statements

#financing

#Firm value

#flexibility

#Forestry and Fishery

#Forward Exchange Contracts

#FSS Enforcement

#Gain from Sales

#Gift Tax

#Gifts using legal loopholes

#government

#Government owned Enterprise

#Grant Giving

#Horizontal equity

#IBK

#IBK기업은행

#Implicit Tax

#incremental explanatory power of book value

#incremental explanatory power of earning

#Indepenent Accounting System

#Individual Consumption Tax

#Inheritance and Gift Tax

#Insurance

#Intercompany Transaction

#Internal Accounting Control System

#internal audit organizations

#Intra-industry information transfer effect

#Investment Efficiency

#K－GAAP

#K-IFRS

#K-IFRS 2123호

#K－IFRS No. 2123

#K-IFRS No.1041 'Agriculture

#Korean wave

#KOSDAQ

#Labor investment efficiency

#Legal management application

#leverage ratio

#Local Autonomy System

#Local Public Corporation

#Local Public Enterprise

#Loss Carryforwards

#Ltd.

#main financial statements

#malpractice

#Management Ownership

#Market Frictions and Restrictions

#Market Response

#Matching Alternatives

#Material Weakness

#Materiality

#meals & entertainment expenditure

#Measurement Value of Tax Avoidance

#Necessary Expenses

#Net Deferred Tax Liabilities

#New Growth Engine

#No Taxation Without Representation

#Non－listed Stock

#Non－tax costs

#Options

#owner’s management participation

#ownership and management rights of the family business

#Payment in tax

#Payment of Tax in Non－listed Stock

#petroleum refining industry

#Principle based accounting standards

#Principle of Tax Equity

#Pro Bono

#Proprietary Theory

#Prospector

#Questionnaire Methods

#R&D

#real activities earnings management

#refining margin

#return on equity

#Returns

#revenue contribution.

#reverse merger

#risk-taking

#Samsung Everland

#Schedule System

#selective disposal7)

#Service Giving

#Shadow Voting

#simplicity

#Single Entity Theory

#Small and Medium-sized Enterprise

#solidarity contribution

#SOX

#Statutory Internal Auditor

#Strategic Initiatives

#Sustainability Management

#tax administration

#tax agent

#tax asymmetry

#tax avoidance

#Tax Benefit

#tax burden incidence

#Tax Credit

#tax deduction limit

#Tax Deferment

#Tax Equality

#Tax Evader

#tax fraud

#Tax in Kind *

#tax loss offset system

#Tax Preferences

#tax principles

#tax refunds

#Tax sheltering

#tax system of family business succession

#tax tribunal. Unlisted Stocks. the factorial meta-analysis

#Taxation of Charity

#Text analysis

#The Substance-over-form Principle

#time lag effect

#Transaction Risks

#transparency of companies

#uncertainty in tax planning

#Unfaithful disclosure

#Unlisted Stock Valuation

#Unlisted Stock(Shares)

#unlisted stocks

#UTB

#Valuation

#Value Added

#value relevance

#value relevance changes

#Venture Companies

#Vertical equity

#WACC

#war profit tax

#Yen Swap Savings