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상속세법상 비상장주식 평가방법의 개선방안에 관한 연구a study on the improvement of the valuation method for unlisted stocks in the inheritance and gift tax law

Other Titles
a study on the improvement of the valuation method for unlisted stocks in the inheritance and gift tax law
Authors
오웅락전규안이용규
Issue Date
Dec-2004
Publisher
한국회계학회
Keywords
value-to-book premium model; Ohlson model; inheritance and gift tax law; KOSDAQ; 산업평균프리미엄모형; 상속세 및 증여세법; 코스닥; value-to-book premium model; Ohlson model; inheritance and gift tax law; KOSDAQ
Citation
회계학연구, v.29, no.4, pp.277 - 308
Journal Title
회계학연구
Volume
29
Number
4
Start Page
277
End Page
308
URI
http://scholarworks.bwise.kr/ssu/handle/2018.sw.ssu/20533
ISSN
1229-3288
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College of Business Administration > Department of Accounting > 1. Journal Articles

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Jeon, Kyu An
College of Business Administration (Department of Accounting)
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