ScholarWorks@Hongik: Kang, Nae Chul

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Kang, Nae Chul (강내철)

Business Management (Accounting)

Research Area: 재무회계, 회계감사

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적시성:5||Timeliness:4||정보비대칭:4||Value Relevance:4||Valuation of Securities:4||audit risk:4||IFRS:4||연결회계:3||conservatism:3||비정상성:3||국제회계기준:3||라운딩:3||감사지연:3||지분법:3||modified opinion:3||information asymmetry:3||정정공시:3||가결산 공시:3||Conservatism:2||asymmetric timeliness:2||audit fee:2||going concern uncertainty:2||Consolidated Accounting:2||둘째자리 숫자:2||unaudited financial statement:2||이익지속성:2||매출액:2||business risk:2||일시적 손익:2||Audit Report Lag:2||litigation liability:2||Separate Earnings of Controlling Company:2||Small Profit Reporting:2||가치관련성:2||벤포드 규칙:2||재무보고시차:2||감사보고시차:2||정보효과:2||보고시차:2||감사보수:2||Preliminary earnings:2||Earnings:2||보수주의:2||Subsidiaries&apos:2||감사위험:2||감사품질:2||Loss Avoidance:2||Income Smoothing:2||비대칭도:2||Unrealized Holding Gains And Losses on Trading Securities:2||Unrealized Holding Gains and Losses on Availableforsale Financial assets:2||Unrealized Holding Gains and Losses on Availableforsale Securities:2||공매도:2||discretionary accruals:2||Unrealized Holding Gains on Availableforsale Securities:2||Unrealized Holding Gains on Trading Securities:2||사업복잡성:2||기업가치:2||소송위험:2||시장반응:2||Consolidation Accounting:2||실적수정:2||악재:2||Method Accounting:2||equity method accounting:2||s law:2||Bad news:2||Gain or Loss on Equity:2||short selling:2||영업이익:2||skewness:2||Benford&apos:2||왜곡평가:2||Kinks in Earnings distribution:2||Restructuring:1||Revenue:1||Reversal Quickness:1||Revision of earnings release:1||Revision of preliminary earnings:1||Roundingup:1||Second digit numbers:1||Selloff:1||Spinoff:1||Stock price response:1||Transitory Incomes:1||Transitory items:1||Volatility of return:1||accounting transparency:1||accrual:1||adjustment costs:1||agency problem:1||agency theory:1||anomaly:1||audit quality:1||cash flow forecasts:1||catastrophe provisions:1||common stock beta:1||confirmation of the appropriateness of family business succession.:1||consolidated accounting:1||corporate diversification:1||corporate governance:1||correcting disclosure:1||corrective disclosure:1||credit rating:1||cumulative temporary booktax income differences:1||deferred tax asset:1||deferred tax benefit:1||dormant technology:1||earnings announcement date:1||earnings distribution:1||earnings revision:1||employment maintenance obligation:1||equity capital:1||family business inheritance:1||financial leverage:1||financial risk:1||firm value:1||firm’s value:1||forecast accuracy:1||forecast error:1||income tax accounting:1||internal control over financial report:1||labor cost behavior:1||labor flexibility:1||last digit:1||management forecasts:1||managerial centrality:1||market reaction:1||market response:1||materiality:1||mechanisms of adjustment costs of labor:1||median:1||mispricing:1||moral hazard:1||operating income:1||optimistic bias:1||preliminary disclosure:1||preliminary release:1||preliminary releases:1||qualification of manager:1||quarterly earnings:1||reporting lag:1||revision of financial statement:1||rounding:1||roundingup:1||sales revenue:1||second digit numbers:1||social responsibility:1||subsidiary firm:1||technology commercialisation:1||technology license:1||technology transfer:1||temporary employment:1||timeliness:1||uncertainty:1||unusual patterns:1||가결산 실적변경:1||가결산 이익:1||가산할 일시적 차이:1||가업상속:1||가업상속 적정성 확인:1||가업승계:1||감사되지 않은 재무제표:1||감사보수설정:1||감사수정:1||감사수정사항:1||경영권 집중도:1||경영자 이익예측정보:1||경영자 자질:1||경영자능력:1||계속기업 불확실성:1||고용 유지 의무:1||고용유연성:1||공시지연:1||구조조정:1||기술 라이선스:1||기술 사업화:1||기술이전:1||기업분할:1||기업신용:1||기업실패:1||기업실패위험:1||기업지배구조:1||끝자리:1||낙관적 편향:1||내부통제:1||내부회계관리제도:1||내용분석:1||다각화:1||단기매매증권평가손익:1||대리인 이론:1||대리인문제:1||도덕적 해이:1||매도가능금융자산평가손익:1||매도가능증권:1||매도가능증권처분손익:1||매도가능증권평가손익:1||물적분할:1||미실현보유손익:1||반전속도:1||발생액:1||발생액 이례현상:1||배상책임:1||배상책임노출:1||법인세 이연혜택:1||변형의견:1||보고지연:1||보상위원회:1||보수성:1||보수주의와 이익분포의 변형:1||보통주베타:1||보험가설:1||부실기업:1||분기검토:1||분기실적:1||분할매각:1||불확실성:1||비대칭적 적시성:1||비상위험준비금:1||비영업발생액:1||비영업손익:1||비유동발생액:1||비정규직고용:1||사례연구:1||사회적 책임 활동:1||상시감사:1||상호변경:1||소송비용:1||신용등급:1||연결실체:1||연결재무보고:1||연구 분야:1||연구방법:1||연구주제:1||영업비용:1||예측오차:1||예측정확도:1||유가증권:1||유가증권평가:1||의견변형:1||의견불일치:1||이미지:1||이익공시 수정:1||이익공시 지연:1||이익공시일:1||이익기준점:1||이익분포:1||이익조정:1||이익품질:1||인건비조정방식:1||인건비행태:1||인적분할:1||일시적 차이:1||임원배상책임보험:1||임원책임배상보험:1||자본비용:1||잠정실적:1||재량적 발생액:1||재무레버리지:1||재무위험:1||정체성:1||조정비용:1||종속기업:1||종속기업 손익:1||주가반응:1||주가변동성:1||주당손익:1||주식예탁증서:1||중간값:1||중요성:1||지배기업 고유손익:1||지분법손익:1||차감할 일시적 차이:1||차입원가:1||차입원가자본화:1||측정오차:1||타감사인 의존:1||현금흐름 예측치:1||호재:1||환경회계:1||환경회계연구:1||회계투명성:1||Accounting Conservatism:1||휴면 특허:1||Accruals anomaly:1||Anomaly:1||Audit  adjustments:1||Audit Delay:1||Audit Pricing:1||Audit adjustments:1||Audit delay:1||Audit delay.:1||Audit fee:1||Audit quality:1||Borrowing Costs:1||Business Complexity:1||Business Failure:1||Capitalization of Borrowing Costs:1||Case Study:1||Compensation Committee:1||Consolidated Financial Reporting:1||Consolidation entity:1||Content Analysis:1||Continuous Audit:1||Corporate name changes:1||Corrective disclosure:1||D&:1||Delayed announcement:1||Depository Receipt:1||Directors and Officers Liability Insurance:1||ERP System:1||ERP시스템:1||Earnings  quality:1||Earnings Per Share:1||Earnings Persistence:1||Earnings announcements delay:1||Earnings persistence:1||Earnings release:1||Earnings threshold:1||Environmental Accounting:1||Environmental Accounting Research:1||Equity Accounting Method:1||Equity Method Accounting:1||Evaluation of Papers:1||Expense:1||Failing firms:1||Family business succession:1||Financial Reporting Lag:1||Good news:1||ICT industry:1||ICT 산업:1||Identity:1||Image:1||Information Contents:1||Information asymmetry:1||Information contents:1||Insurance hypothesis:1||Last digit numbers:1||Liability Exposure:1||Litigation Costs:1||Litigation Risks:1||Litigation risk:1||Managerial Ability:1||Measurement Error:1||Mispricing:1||Non operating accruals:1||Noncurrent Accruals:1||Nonoperating income:1||O liability insurance:1||Operating income:1||Operational complexity:1||Physical Division:1||Quarterly Review:1||Reliance on Other Auditor:1||Reporting Delay:1||Reporting delay:1||Reporting lag:1||

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