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COLLEGE OF BUSINESS AND ECONOMICS
DEPARTMENT OF ACCOUNTING & TAX
1. Journal Articles
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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
Publisher
한국회계학회
KCI
고정자산처분을 이용한 이익조정과 자산재평가
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이상열
; 이화득;
김종현
Article
Issue Date
2010
Citation
경영교육연구, v.62, pp.101 - 123
Publisher
한국경영교육학회
KCI
사모펀드가 인수한 기업의 이익조정에 관한 사례연구: MBK 파트너스가 소유한 코웨이의 리스계약 변경
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구정은;
심해린
; 최기호
Article
Issue Date
2022
Citation
회계저널, v.31, no.2, pp 213 - 238
Publisher
한국회계학회
1
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Author
Shim, Haerin
2
최기호
2
KIM, JONG HYUN
1
Lee, Sang Ryul
1
구정은
1
유지선
1
이화득
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Subject
Asset Revaluation
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CFO effective tax rate
1
denominator effect
1
Disposal of Fixed Asset
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earning management
1
earnings management
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effective tax rate
1
firm value
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lease accounting changes
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nominator effect
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