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거래소기업과 코스닥기업의 특성과 조세부담
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전규안
; 오웅락
Article
Issue Date
2003
Citation
세무학연구, v.20, no.1, pp.1 - 32
Publisher
한국세무학회
조세와 자본구조
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전규안
Article
Issue Date
2004
Citation
세무학연구, v.21, no.3, pp.67 - 96
Publisher
한국세무학회
주식매수선택권에 대한 기업회계와 세무회계상 처리의 차이가 주가에 미치는 영향
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전규안
; 박종일
Article
Issue Date
2006
Citation
세무학연구, v.23, no.4, pp.29 - 58
Publisher
한국세무학회
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박종일
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debt securability effect
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debt tax shield
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non-debt tax shield
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substitution effect
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tax exhaustion effect
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대체효과
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부채감세효과
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