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경영자 이익예측 공시가 이익조정에 미치는 영향
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김보민; 이상열;
오웅락
Article
Issue Date
2011
Citation
세무와회계저널, v.12, no.4, pp.143 - 171
Publisher
한국세무학회
감사보고서 발행시차와 재무보고품질 사이의 관계
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노희천
; 임규한; 전영준
Article
Issue Date
2012
Citation
세무와회계저널, v.13, no.3, pp.249 - 279
Publisher
한국세무학회
1
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Roh, Hee chun
1
Oh, Oung Rak
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재량적 발생액
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accounting information quality
1
audit report
1
audit report filing lag
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audit report lag
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management earnings forecasters
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over -performed forecasters
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real activities manipulation
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감사보고서
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