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일시적 차이와 발생액의 이익 및 이익변동에 대한 예측정보
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남천현;
이용규
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Issue Date
2010
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회계정보연구, v.28, no.2, pp.157 - 189
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한국회계정보학회
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deferred tax expense
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discretionary accrual
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income change prediction
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temporary difference
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