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공격적인 세무보고와 불투명한 재무보고의 관계
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전규안
; 박종일
Article
Issue Date
2019
Citation
회계ㆍ세무와 감사 연구, v.61, no.2, pp.285 - 329
Publisher
한국공인회계사회
감사품질이 회계이익과 과세소득의 차이에 미치는 영향
박종일;
전규안
Article
Issue Date
2008
Citation
회계학연구, v.33, no.2, pp.65 - 109
Publisher
한국회계학회
1
Discover
Author
Jeon, Kyu An
2
박종일
2
Subject
회계이익과 과세소득의 차이
2
Abnormal audit fee
1
Abnormal audit hour
1
Aggressive tax reporting
1
Audit quality
1
Discretionary accruals
1
Discretionary book-tax difference
1
Long-term ETR
1
Opacity in financial reporting
1
Real earnings management
1
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Korean
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회계ㆍ세무와 감사 연구
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회계학연구
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