Recent Submissions

• 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