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SCOPUS
KCI
조세회피 측정치와 이익조정에 관한 연구: 유효법인세율 및 재량적 발생액을 중심으로
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심해린
; 최기호; 유지선
Article
Issue Date
2022
Citation
Korean Accounting Review, v.47, no.2, pp 101 - 141
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한국회계학회
SSCI
SCOPUS
Earnings management and instances of material weaknesses reported under Sections 302 and 404
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Kwon, Shin Hyoung
; Deshmukh, Ashutosh
Article
Issue Date
2022
Citation
Asia-Pacific Journal of Accounting and Economics, v.29, no.6, pp 1 - 21
Publisher
City University of Hong Kong
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Deshmukh, Ashutosh
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Shim, Haerin
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Kwon, Shin Hyoung
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CFO effective tax rate
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denominator effect
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effective tax rate
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INTERNAL CONTROL DEFICIENCIES
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Internal control weakness
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material weakness
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