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비상장기업에서 실제 이익조정이 타인자본비용과 미래 경영성과에 미치는 영향
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박종일; 남혜정;
전규안
Article
Issue Date
2011
Citation
경영학연구, v.40, no.5, pp.1375 - 1413
Publisher
한국경영학회
강제 및 자율 외부감사가 발생액 및 실제 이익조정에 미치는 영향 - 처음으로 외부감사를 받는 비상장중소기업을 중심으로 -
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박종일;
전규안
; 남혜정
Article
Issue Date
2011
Citation
경영학연구, v.40, no.6, pp.1481 - 1518
Publisher
한국경영학회
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박종일
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Accrual-based earnings management
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initial external audit
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mandatory audit
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