ScholarWorks@Soongsil University: Oh, Oung Rak

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Oh, Oung Rak (오웅락)

College of Business Administration (Department of Accounting)

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AEM:4||DCF:4||가치관련성:3||valuation methods for listed stocks:3||valuation method for unlisted stocks:2||재직기간:2||상장주식평가방법:2||value relevance:2||Non－Big 4:2||PFM:2||KIFRS:2||MS mehod:2||유사기업이용법:2||firm value:2||MSM:2||residual income:2||residual income model:2||초과이익할인법:2||시장지배력모형:2||LID assumption:2||현금흐름할인법:2||재량적 발생액:2||capital costs:2||persistence of residual income:2||The energy special accounting:1||The energyrelated charges:1||Value Relevance:1||Venture Listed Firms:1||Window Dressing Settlement:1||aggressive financial reporting:1||aggressive tax reporting:1||consolidated financial statements:1||consolidated tax return:1||corporate governance:1||corporate ownership structure:1||cost  of  medical  institution:1||discretionary accruals:1||earnings reports:1||economic performance:1||effective tax rate:1||employed CEO:1||employee’s tenurereports:1||financial analysts:1||forecasts:1||general hospital:1||government funds:1||holding company:1||horizontal tax equity:1||increase rate of market share:1||management earnings forecasters:1||managers:1||market share:1||new diagnosisrelated groupbased payment:1||non－Seoul metropolitan area firm:1||over －performed forecasters:1||owner－CEO:1||profitability:1||proxy firm valuation method:1||public interest:1||publicity:1||real activities manipulation:1||region:1||return on investment:1||safety management charge.:1||sales charges for oil imports:1||scale:1||self employment rate for vulnerable social groups:1||size  of  beds:1||social enterprise:1||social performance:1||stock valuation:1||stock value:1||tax services:1||tenure of office:1||the Sales Growth Composition Model:1||the expansion of auditor designation system:1||the rate of female executives and staff members:1||the rate of permanent position:1||wage:1||working conditions:1||감사시간:1||감사인지정제도의 확대:1||감사품질:1||경영자:1||경영자교체:1||경제적성과:1||공익성:1||국민연금:1||근무여건:1||급여:1||기업가치:1||기업규모:1||기업지배구조:1||대규모 기업집단:1||독립성:1||등록회계법인.:1||매출성장구성비모형:1||변동계수:1||병상 규모:1||본사의 입지:1||부담요율:1||분식회계사건:1||비벤처 상장기업:1||비상장주식 평가방법:1||비수도권기업:1||사회적기업:1||사회적성과:1||상장폐지실질심사:1||상장폐지예측모형1):1||석유수입·판매부과금:1||설립유형별:1||세무서비스:1||소유경영자:1||소유구조:1||수신포괄수가제:1||수익성:1||수평적 공평성:1||시장점유율:1||시장점유율증가율:1||신포괄수가제:1||실물활동 이익조정:1||안전관리부담금:1||업무수행이사:1||에너지 및 자원사업특별회계:1||에특회계:1||여성임직원비율:1||여성파트너:1||연결납세제도:1||연결재무제표:1||영업실적보고서:1||예측치:1||외환위기:1||원가패널기관:1||유효법인세율:1||이익예측치 공시기업:1||이익예측치 달성기업:1||이익조정:1||자본비용:1||잔여이익:1||잔여이익모형:1||재량적발생액:1||재무분석가:1||재무적 부실기업:1||적극적 세무보고:1||적극적 재무보고:1||전문경영자:1||정규직비율:1||정부지원금:1||종별:1||종합병원:1||주기적 지정제:1||주식가치:1||주식가치평가:1||주식시장:1||지역별:1||지주회사:1||초과수익률:1||취약계층자체고용비율:1||투자수익률:1||벤처 상장기업:1||Audit Quality:1||Audit Time:1||CEO turnover:1||Coefficient of Variation:1||Currency Crisis:1||Discretionary Accrual:1||Discretionary Accruals:1||Earning Management:1||Engagement Partner:1||Female Partner:1||Firm size:1||Headquarters’ location:1||Independence:1||Insolvent company:1||LID 가정:1||Large Business Groups:1||National Pension Fund:1||Non Venture Listed Firms:1||Periodic Auditor Designation System:1||Prediction model of delisting firms:1||Registered Accounting Firm:1||Stock market:1||Substantial investigation system of delisting:1||

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