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DEPARTMENT OF ACCOUNTING & TAX
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KCI
주주분배 과세를 위한 세무상 자본분류의 입법화 방안 연구
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심해린
; 최기호; 유지선
Article
Issue Date
2024
Citation
세무학연구, v.41, no.1, pp 95 - 128
Publisher
한국세무학회
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
Publisher
한국회계학회
1
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Author
Shim, Haerin
2
최기호
2
Subject
CFO effective tax rate
1
denominator effect
1
dividend income
1
earnings management
1
effective tax rate
1
nominator effect
1
paid-in capital
1
retained earnings
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return of capital
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Shareholder distribution
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Korean Accounting Review
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