ScholarWorks@Soongsil University: Roh, Hee chun

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Roh, Hee chun (노희천)

College of Business Administration (Department of Accounting)

Research Area: 납세순응, 조세회피, 공공부문회계, tax compliance, tax avoidance, publice sector accounting

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기업가치:5||재량적 발생액:4||감사품질:4||Earnings Management:3||이익조정:3||Government subsidy:2||Book－Tax Differences:2||Tax Compliance:2||소유지배괴리도:2||Book－Tax Income Difference:2||ESG:2||Changes in Net Deferred Tax Assets and Liabilities:2||FIN 48:2||Quality of Earnings:2||보고이익차이:2||Earned Income Tax Credit(EITC):2||시장반응:2||보조사업:2||가치관련성:2||Market responses:2||Tax avoidance:2||조세회피:2||감사보수:2||감사시간:2||기업지배구조:2||Earnings Predictability:2||비상장기업:2||Analyst&apos:2||납세의식:2||Information Content:2||Accuracy:2||Taxable Income:2||Temporary Differences:2||투자효율성:2||s Earnings Forecasts Error and Bias:2||특수관계인 거래:2||Non－Big 4:2||사회성과:2||사회성과인센티브:2||사회적 가치:2||이익의 질:2||사회적기업:2||Conforming tax avoidance:2||Disclosure:2||earnings quality:2||Discretionary Accruals:2||성장성:2||장기지향성:2||Audit Quality:2||ASC 74010:2||Investment Efficiency:2||Early budget execution rate:1||Earnings Quality:1||Earnings management:1||Education program:1||Effectiveness:1||Electric Power Industry:1||Employment Performance:1||Endogenous Growth Theory. high－tech industry:1||Estimated Income Rate:1||Excess Cash Holdings:1||Expense reporting:1||External audit.:1||Family Firms:1||Firm Value:1||Functional accounting:1||Fund Management:1||Fund accounting:1||Future performance:1||GAAP violation:1||Government Accounting:1||Government Accounting Education:1||Government Accounting Education Improvement:1||Government subsidy performance evaluation:1||Granger causality test:1||Growth:1||Growth Potential:1||Growth rate:1||Honest Tax Reporting System:1||Horizontal Equity:1||Human Resource Characteristics:1||Independence:1||Information asymmetry:1||Information usefulness:1||Integrated Government Subsidies Management System:1||Integrity:1||Internal Accounting Personnel:1||International Diversification:1||KEPCO:1||Labor Investment Efficiency:1||Large Business Groups:1||Local Government:1||Long－term orientation:1||Manager&apos:1||Managerial overconfidence:1||National Pension Fund:1||National tax officials:1||Nonlisted firms:1||Nonconforming tax avoidance:1||Nonprofit organizations:1||Non－listed firms:1||NotforProfit:1||Ownership Percentage of Foreign Shareholders:1||Performance Analysis:1||Periodic Auditor Designation System:1||Persistence:1||Private Interests:1||Private Kindergarten:1||Private Kindergarten Accounting:1||Profitability:1||Program Net Costs:1||Qualified ESG Bond:1||Regulation:1||Regulatory Accounting:1||Related Party Transactions:1||Related party transaction:1||Short－term Debt:1||Social Enterprise:1||Social Performance:1||Social Progress Credit(SPC):1||Social Value:1||Specialized High School:1||Standard Median Income:1||Statements of Operations:1||System Marginal Price:1||Tax Administration:1||Tax Aggressiveness:1||Tax Avoidance:1||Tax Consciousness:1||Tax Credit for Employment and Investment:1||Tax Environment:1||Tax Investigation:1||Tax Morale:1||Tax Policy:1||Tax Preparers:1||Tax consolidation:1||Tax loss carryforward:1||Tax strategy:1||Tax support:1||TaxAudit Detection Risk:1||The energy special accounting:1||The energyrelated charges:1||University education:1||Unrecognized Tax Benefits:1||Unused budget:1||Usefulness of accounting information:1||Validity:1||Value Relevance:1||Value of Firm:1||Wedge:1||Welfare roles:1||abnormal audit fees:1||accounting enforcement actions:1||accounting information quality:1||audit fees:1||audit procedure:1||audit quality:1||audit report:1||audit report filing lag:1||audit report lag:1||book－tax difference:1||cash holding ratio:1||childcare budget:1||consolidated tax return:1||credit rating:1||crypto asset:1||discretionary accruals:1||dual class stock:1||economic consequences:1||effective tax rate:1||efficiency:1||feasibility:1||financial analysts:1||financial relationship and sharing between central and local governments:1||financing decisions:1||firm value:1||forecasts:1||foreign investors:1||gross－up:1||higher audit fees:1||holding company:1||horizontal tax equity:1||illusion of financial information:1||implicit guarantee of payment:1||internal control. existence.:1||listing status:1||lower audit fees:1||managers:1||privatization:1||regional childcare budget in Kyunggido:1||s incentive:1||safety management charge.:1||sales charges for oil imports:1||social enterprise:1||social performance:1||social performance incentives:1||social service:1||social value:1||standard childcare costs:1||taxable income disclosure:1||taxable income estimation:1||the Sales Growth Composition Model:1||the capitalization of R&:1||value relevance:1||wedge:1||가상자산:1||가족기업:1||감리결과제재:1||감사보고서:1||감사수수료:1||감사시차:1||경기도 지자체 보육예산:1||경영성과:1||경영자:1||경영자 과신:1||경영자 특성:1||경영자의 이익조정 유인:1||계통한계가격:1||고용성과:1||고용창출투자세액공제:1||공시:1||과세 형평성:1||과세공격적 행위:1||과세표준:1||과표 현실화율:1||관리운영비:1||교육운영안:1||국․공립유치원회계:1||국고보조금통합관리시스템:1||국민연금:1||국세공무원:1||국제다각화:1||규제:1||규제회계:1||그랜저 인과관계:1||그로스－업:1||근로장려세제:1||근로장려세제(EITC):1||기금운용:1||기업신용위험:1||기준 중위소득:1||납세순응:1||납세순응비용:1||납세환경:1||내부통제:1||내부회계관리제도 감사:1||내부회계담당 인력:1||내생적 성장이론:1||노동투자효율성:1||단기차입금:1||대규모 기업집단:1||대리인 비용:1||대학교육:1||독립성:1||독자신용등급:1||디지털 경제:1||매출 성장률:1||매출성장구성비모형:1||미래 기업성과:1||미인식 세제혜택:1||민간위탁:1||발행시차:1||변동계수:1||변동비 반영시장:1||보육재정:1||보조사업 관리의 적정성:1||보조사업 연장평가:1||보조사업의 타당성:1||복지 역할:1||부담요율:1||부패:1||분권조직구조:1||불용액:1||블록체인:1||비순응 조세회피:1||비용배분:1||비용처리 연구개발비의 자산화:1||사립유치원:1||사립유치원회계:1||사업순원가:1||사업자등록:1||사적 이익:1||사회서비스:1||석유수입·판매부과금:1||성과분석:1||성실신고확인제도:1||세무대리인:1||세무이익:1||세무이익 추정:1||세무정보 공시:1||세무조사:1||세무조사위험:1||세제지원:1||수익성:1||수입배당금익금불산입:1||수평적 공평성:1||순응 조세회피:1||순응조세회피:1||순이연법인세변동:1||시장 반응:1||신고소득률:1||신용등급:1||실거래가격:1||실재성:1||안전관리부담금:1||암묵적 지급보증:1||에너지 및 자원사업특별회계:1||에특회계:1||연결납세:1||연결납세제도:1||연계교육:1||연장평가제도의 실효성:1||예산 효율성:1||예산편성:1||예측치:1||외국인주주 지분율:1||외국인지분율:1||원가동인:1||원가회계정보:1||유효법인세율:1||이월결손금:1||이익예측력:1||이익예측의 정확성:1||인공지능:1||인적자원특성:1||일시적 차이:1||자본시장:1||자본시장압력:1||자본투자효율성:1||재무보고품질:1||재무분석가:1||재무분석가의 이익예측오차와 편의:1||재무정보 착시현상:1||재정운영표:1||적격ESG채권:1||전기사업 회계규칙:1||전력산업:1||전문대학:1||정보비대칭:1||정보유용성:1||정보효과:1||정부회계:1||정부회계교육:1||정부회계교육 개선:1||조기집행률:1||조세전략:1||조세정책:1||조세행정:1||조세회피행위:1||주기적 지정제:1||중앙․지방의 재정연계와 분담:1||지방자치단체:1||지속성:1||지주회사:1||차등의결권:1||첨단산업:1||청렴성:1||체납징수:1||초과현금보유액:1||추계소득률:1||타당성:1||타인자본비용:1||특성화고:1||표준보육비용:1||한국전력:1||한국채택국제회계기준:1||행동통찰:1||현금및현금성자산:1||현금보유비율:1||회계감사절차:1||회계이익과 과세소득의 차이:1||회계이익의 질:1||회계책임:1||(discretional) accrual:1||효율성:1||(재량적) 발생액:1||Accountability.:1||Accounting Rule of Electric Power Industry:1||Accounting for National and Public Kindergartens:1||Actual Price:1||Administration Costs:1||Agency Cost:1||Appropriateness:1||Arrears collection:1||Articulated Curriculum:1||Artificial intelligence:1||Assessment Ratio:1||Assessment Value:1||Audit Fee:1||Audit Fees:1||Audit Hour:1||Audit Hours:1||Audit Review:1||Audit quality:1||Audits of Internal Control over Financial Reporting:1||Behavioral insights:1||Blockchain:1||Budget efficiency:1||Budgeting:1||Business registration:1||CEO characteristic:1||Capital Investment Efficiency:1||Capital market pressure:1||Coefficient of Variation:1||College:1||Corporate Governance:1||Corporate Performance:1||Corporate Value:1||Corporate credit ratings:1||Corporate governance:1||Corruption:1||Cost Accounting Information:1||Cost Allocation:1||Cost Driver:1||CostBased Pool System:1||Costs of debt:1||Credit Rating:1||D expenses:1||Decentralized organization:1||Declared Income Rate:1||Digital economy:1||Discretionary accruals:1||Dividend received deductions:1||Divisionalized accounting:1||Donation:1||

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