K-IFRS 도입과 매도가능증권 선별적 처분을 이용한 이익조정 행위의 변화
-
-
저자
박현재
김갑순
-
제어번호
105347355
-
학술지명
세무와 회계저널
-
권호사항
Vol.
19
No.
2
[
2018
]
-
발행처
한국세무학회
-
발행처 URL
http://www.koreataxation.org
-
자료유형
학술저널
-
수록면
111-138
-
언어
Korean
-
출판년도
2018
-
등재정보
KCI등재
-
소장기관
영남대학교 중앙도서관
영남대학교 중앙도서관
-
판매처
'
K-IFRS 도입과 매도가능증권 선별적 처분을 이용한 이익조정 행위의 변화' 의 참고문헌
-
-
-
-
-
-
-
-
-
-
-
-
Unusual patterns in reported earnings
-
The effects of antitrust investigation on discretionary accruals: a refined test of political-cost hypothesis
-
The Timing of Asset Sales and Earnings Manipulation
-
The Simultaneity of Decisions on the Tax and Non-Tax Cost Tradeoff in the Korean Banking Industry
-
The Sale of Assets to Manage Earnings in Japan
-
The SEC says:mark to market
-
The Information Content of Losses
-
The Effect of Audit Quality on Earnings Management
-
-
Political costs and earnings management of oil companies during the 1990 persian gulf crisis
-
Managerial competition, information costs, and corporate governance:the use of accounting performance measures in proxy contest
-
Income smoothing and the cost of debt
-
Incentives and penalties related to earnings overstatements that violates GAAP
-
Financial Reporting Transparency and Earnings Management
-
Effects of Comprehensive-Income Characteristics on Nonprofessional Investor' Judgments: the Role of Financial-Statement Presentation Format
-
Earnings management using asset sales:an international study of countries allowing noncurrent asset revaluation
-
Earnings management to avoid losses and earning decrease:are analysts fooled?
-
Earnings management preceding management buyout offers
-
Earnings Management to Exceed Thresholds
-
Earnings Management to Avoid Earnings Decreases and Loss
-
Earnings Management and Accounting Income Aggregation
-
Does Income Smoothing Improve Earnings Informativeness?
-
Do non-audit services compromise auditor independence? Further evidence
-
Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research
-
Comprehensive income reporting and analysts’ valuation judgments
-
Cherry picking, disclosure quality, and comprehensive income reporting choices:the case of property-liability insurers
-
Cash from operations and earnings management in Korea
-
Anomalies in income numbers:evidence of goal oriented behavior
-
Annual bonus schemes and the manipulation of earnings
'
K-IFRS 도입과 매도가능증권 선별적 처분을 이용한 이익조정 행위의 변화'
의 유사주제(
) 논문