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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
1
Discover
Author
Jeon, Kyu An
2
박종일
2
남혜정
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Subject
Accrual-based earnings management
1
Auditor size
1
Borrowing yield spread
1
Cost of debt
1
Discretionary accruals
1
Effect of external auditing
1
Non-listed firms
1
Private firms
1
Real earnings management
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Subsequent operating performance
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