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DEPARTMENT OF ACCOUNTING & TAX (ERICA 회계세무학과)
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The Effect of Intangible Investment Growth on Equity Value and Investment-Guiding Role of Accounting Profitability
주주분배 과세를 위한 세무상 자본분류의 입법화 방안 연구
해외신탁 신고제도 도입 필요성과 정책방향
Information Usefulness of the ESG Integrated Financial Reporting
The role of financial affiliates in tax avoidance by business groups: Evidence from Korea
Looking far or close: The explanatory role of myopic management in the relationship between CEO-TMT power disparity and corporate social responsibility
기업 조세회피와 세무위험 간 비선형관계에 관한 실증연구
Market Responses to Private and Public Targets: The Role of Goodwill Valuation
The value relevance of goodwill and its components after the implementation of Statement of Financial Accounting Standards 141(R)
Managerial Ability and Growth by Internal Intangible Assets
Earnings management and instances of material weaknesses reported under Sections 302 and 404
사회적가치 통합재무보고
산업연계 교육 활성화 선도대학(PRIME)사업이 대학의 체질 개선에 미친 영향
The effect of implementation of the Stewardship Code on nonprofessional investors’ judgment and decision-making
비금융주력그룹 내 금융계열사의 내부거래 관련 규제환경: 현황 및 문제점
조세회피 측정치와 이익조정에 관한 연구: 유효법인세율 및 재량적 발생액을 중심으로
사모펀드가 인수한 기업의 이익조정에 관한 사례연구: MBK 파트너스가 소유한 코웨이의 리스계약 변경
Market Response to Private and Public Targets: The Role of Goodwill Valuation
Does accrual-based government financial information serve as an indicator of fiscal risks?
Looking Far or Close: The Explanatory Role of Myopic Management in the Relationship Between CEO Dominance and Corporate Social Responsibility
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Author
KIM, JONG HYUN
32
Kwon, Shin Hyoung
14
Shim, Haerin
11
Hong, Sa Seon
7
장석진
6
정도진
5
최기호
5
이화득
3
전흥주
3
Lee, Sang Ryul
2
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Subject
tax avoidance
4
조세회피
4
INFORMATION
3
이익조정
3
earnings management
2
G34
2
IMPACT
2
Information Asymmetry
2
Internal Accounting Control System
2
Ohlson Model
2
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Date Issued
2020 - 2024
30
2010 - 2019
28
2005 - 2009
6
Type
Article
47
Conference
15
Book
2
Language
Korean
23
KOR
12
English
7
ENG
5
Journal
글로벌경영학회지
5
세무학연구
5
회계저널
5
회계정보연구
4
경영교육연구
3
세무와회계저널
2
회계ㆍ세무와 감사 연구
2
Accounting and Finance
1
Accounting and Finance Research
1
Applied Economics
1
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Journal Index
kci
36
scopus
12
ssci
8
other
3
kciCandi
1
scie
1
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