ScholarWorks@Hongik: Choi, Heon seob

Detailed Information

Choi, Heon seob (최헌섭)

College of Business Management (Accounting)

Research Area: 기업지배구조, 기업제도, 세무회계, corporate government, institution of corporate, tax accounting

Tel
Homepage

ResearcherID ORCiD Scopus Google Scholar ID ResearchGate

Keyword

재량적 발생액:6||이익조정:5||Corporate Governance:5||Earnings Management:4||조세회피:4||감사위원회:3||discretionary accruals:3||금융위기:3||기업가치:3||financial crisis:3||기업지배구조:3||financial flexibility:3||재무유연성:3||Tax Avoidance:3||Financial performance:3||이익의 질:2||KEJI index:2||Mediating Factor:2||기업수명주기:2||자본비용:2||공매도:2||환경성과:2||기업의 사회적 책임:2||High Audit Quality:2||Audit committee:2||기업투자:2||매개요인:2||회계이익의 질:2||firm value:2||Cost of Capital:2||investment:2||logistics management system:2||logistics performance:2||Discretionary Accruals:2||상임감사:2||Tax Compliance:2||고품질의 감사:2||Cost of capital:2||지배구조:2||소유지배괴리도:2||Tax Morale:2||Discretionary accruals:2||short selling:2||비상임감사:2||Tobin’s Q:2||CSR:2||Corporate social responsibility:2||Cultural Values:2||Management Decision－making Discretion:2||Return on assets:2||Earning Quality:2||environment uncertainty:2||Environment Performance:2||경영의사결정재량수준:2||Tax Crime:1||Tax Crime Inspection:1||Tax avoidance:1||Transitory items:1||audit committee:1||audit committee director choice change:1||auditor:1||business purpose vehicles:1||corporate governance:1||cost deduction:1||credit rating:1||debt financing:1||earnings announcement date:1||earnings quality:1||executive auditor:1||external cost of capital:1||information asymmetry:1||market response:1||non－executive auditor:1||overinvestment.:1||quarterly earnings:1||real earnings management:1||regulation:1||reporting lag:1||skewness:1||taxation system:1||timeliness:1||uncertainty:1||volunteer audit committee:1||감사위원 선출방식:1||감사위원회 특성:1||공시수준:1||공시품질:1||과세이연제도:1||과세제도:1||교육재정 법률주의:1||규제:1||기관투자자:1||기관투자자지분율:1||기업가치 관련성:1||기업신용:1||기업지배구조점수:1||문화적 요소:1||물류관리시스템:1||물류성과:1||반전속도:1||발생액:1||범죄수익 환수:1||보고시차:1||보수주의:1||부채비율:1||부채조달:1||분기실적:1||불확실성:1||비대칭도:1||비영업손익:1||비용공제:1||비유동발생액:1||비재량적 이익:1||사외이사:1||사적정보:1||세무조사:1||수익사업:1||시장반응:1||신용등급:1||실적개선:1||실제 이익조정:1||업무용승용차:1||연구개발비에 대한 회계정책:1||영업이익:1||왜곡평가:1||외국인지분율:1||외국인투자자:1||외부자본비용:1||이사회 특성:1||이익공시일:1||이익지속성:1||일시적 손익:1||재량적 유동발생액:1||재량적 이익조정:1||재량적발생액:1||재무세무보고이익차이:1||재무보고:1||재무성과:1||적시성:1||적자회피:1||정보비대칭:1||정보효과:1||조세범죄:1||조세범칙조사:1||조세순응:1||조세윤리:1||지방세 면제 일몰 조항:1||추징세액:1||측정오차:1||통고처분 전치주의:1||투자:1||투자효율성:1||특별사법경찰권:1||학생복지시설:1||학생후생용역:1||환경불확실성:1||환경회계정보:1||회계보수주의:1||회계적 선택:1||1세대 1주택 비과세:1||회계적수익률:1||Accounting Choice:1||Accounting Conservatism:1||Audit Committee:1||Audit committee characteristics:1||Board characteristics:1||BookTax Differences:1||Busan:1||Carry Forward of Capital Gain Tax:1||Conservatism:1||Corporate Life Cycle:1||Corporate Social Responsibility:1||D accounting policy:1||Debt/asset ratio:1||Department of Business Administration:1||Disclose Level:1||Disclosure quality:1||Discretionary Accruals攀 * Lecturer:1||Dissidence of Ownership and Control:1||Earnings Decrease Avoidance:1||Earnings Loss Avoidance:1||Earnings Persistence:1||Educational Finance Legalism:1||Environmental disclosure:1||Environmental performance:1||Executive auditor:1||Financial reporting:1||Firm Value:1||Firms life cycle Stages:1||Foreign Investors:1||Information contents:1||Investment efficiency:1||Korea:1||Local Tax Exemption Sunset Clause:1||Measurement Error:1||Mispricing:1||Noncurrent Accruals:1||Nonoperating income:1||Non－Taxation of One－House per One－Household:1||Non－executive auditor:1||Noticed DispositionPrepositive Principle:1||Operating income:1||Outside Directors:1||Penalty Tax:1||Private Information:1||Profit Making Business:1||Pusan National University:1||R&:1||Redemption of Proceeds of Crime:1||Relevance of corporate value:1||Reversal Quickness:1||Special Judicial Police Power:1||Student Welfare Facilities:1||Student Welfare Services:1||

RSS_1.0 RSS_2.0 ATOM_1.0

94, Wausan-ro, Mapo-gu, Seoul, 04066, Korea02-320-1314

Certain data included herein are derived from the © Web of Science of Clarivate Analytics. All rights reserved.
You may not copy or re-distribute this material in whole or in part without the prior written consent of Clarivate Analytics.

Detailed Information

Keyword

BROWSE