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기업지배구조가 적극적 재무보고와 적극적 세무보고간의 상충관계에 미치는 영향
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김용수;
오웅락
Article
Issue Date
2015
Citation
회계연구, v.20, no.3, pp.1 - 24
Publisher
대한회계학회
K-IFRS 도입에 따른 연결재무제표와 별도재무제표에 의한 주식가치평가에 관한 연구
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유혜정;
오웅락
Article
Issue Date
2015
Citation
회계연구, v.20, no.2, pp.1 - 22
Publisher
대한회계학회
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Author
Oh, Oung Rak
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aggressive financial reporting
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aggressive tax reporting
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consolidated financial statements
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corporate governance
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K-IFRS
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stock valuation
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tax services
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