저자의 연구 키워드

저자의 연구 키워드

# Anomaly

# Earnings quality

# Rounding-up

#가결산 공시

#가결산 실적변경

#가업상속

#가업상속 적정성 확인

#가업승계

#가치관련성

#감사보수 라운딩

#감사보수설정

#감사수정

#감사지연

#감사품질

#경영자 자질

#고용유연성

#국제회계기준

#기업가치

#기업실패

#끝자리

#낙관적 편향

#내부통제

#내부회계관리제도

#단기매매증권평가손익

#도덕적 해이

#라운드 숫자 효과

#라운딩

#매도가능금융자산평가손익

#매도가능증권평가손익

#발생액

#발생액 이례현상

#배상책임노출

#변형의견

#보수성

#보수주의와 이익분포의 변형

#보통주베타

#부실기업

#비대칭적 적시성

#비상위험준비금

#비영업발생액

#비정규직고용

#비정상성

#사회적 책임 활동

#상호변경

#시장 반응

#신외감법

#실적수정

#앵커링 효과

#어닝 서프라이즈

#연결회계

#예측정확도

#왜곡평가

#외부감사

#유가증권평가

#이미지

#이익지속성

#이익품질

#인건비조정방식

#인건비행태

#자본비용

#재량적 발생액

#재무레버리지

#재무분석가 예측치

#정보비대칭

#정정공시

#정체성

#조정비용

#종속기업 손익

#주식예탁증서

#중요성

#현금흐름 예측치

#회계투명성

#accounting transparency

#Accruals anomaly

#adjustment costs

#analyst’s earnings forecasts

#ankering effect

#anomaly

#asymmetric timeliness

#audit

#Audit adjustments

#Audit delay

#audit fee

#audit fee rounding

#Audit Pricing

#audit quality

#audit risk

#Bad news

#Business Failure

#catastrophe provisions

#common stock beta

#confirmation of the appropriateness of family business succession.

#Conservatism

#Consolidated Accounting

#Corporate name changes

#correcting disclosure

#D&O liability insurance

#Depository Receipt

#discretionary accruals

#dormant technology

#Earnings announcements delay

#earnings distribution

#Earnings persistence

#earnings revision

#earnings surprise

#employment maintenance obligation

#equity capital

#equity method accounting

#Failing firms

#family business inheritance

#Family business succession

#financial leverage

#firm’s value

#forecast accuracy

#forecast error

#Good news

#ICFR

#Identity

#IFRS

#Image

#information asymmetry

#Insurance hypothesis

#internal control

#Kinks in Earnings distribution

#KSOX

#labor cost behavior

#labor flexibility

#last digit

#Liability Exposure

#Litigation risk

#Loss Avoidance

#market response

#materiality

#mechanisms of adjustment costs of labor

#median

#modified opinion

#moral hazard

#Non operating accruals

#optimistic bias

#Preliminary earnings

#preliminary releases

#qualification of manager

#Revision of earnings release

#round number effect

#rounding

#rounding-up

#skewness

#Small Profit Reporting

#social responsibility

#Stock price response

#Subsidiaries’ Earnings

#technology commercialisation

#technology license

#technology transfer

#temporary employment

#unaudited financial statement

#Unrealized Holding Gains and Losses on Available-for-sale Financial assets

#Unrealized Holding Gains and Losses on Available-for-sale Securities

#Unrealized Holding Gains And Losses on Trading Securities

#Valuation of Securities

#Value Relevance

#Volatility of return