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비상장기업에 대한 외부감사가 재량적 발생액에 미치는 효과
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박종일;
전규안
Article
Issue Date
2014
Citation
경영학연구, v.43, no.4, pp.1257 - 1285
Publisher
한국경영학회
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
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Author
Jeon, Kyu An
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Accrual-based earnings management
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Cost of debt
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Discretionary accruals
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Effect of external auditing
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Non-listed firms
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