저자의 연구 키워드

저자의 연구 키워드

# Industry competition

# Industry growth

# Overconfidence

#경영자 보상

#경영자 예측정보

#경영자 이익조정

#경영자 판단

#경제적 실질

#고의와 과실

#관리운영비

#국제투자

#국제회계기준

#기업집단

#기회주의적 행태

#대규모 기업 집단

#대심제

#비교가능성

#비교가능성 결정요인

#비대칭적 원가행태

#산업 경쟁도

#산업 성장성

#상대적 성과평가

#성과-보상 민감도

#원칙중심 회계

#원칙중심회계

#의무도입

#이사회 독립성

#이익의 질

#인건비

#인수합병

#임원 보수

#임원의 개인별 보수 공시

#자기과신 성향

#자본시장 발달

#재량적 발생액

#재료비

#재무분석가 이익예측

#재무제표의 비교가능성

#종합병원

#주식매수선택권

#한국채택국제회계기준

#회계인프라

#accounting comparability

#accounting conservatism

#Administrative Expense

#aggregate accruals

#Analysts’ earnings forecasts

#Asymmetric cost behavior

#audit hour

#audit quality

#Board Independence

#business group

#CEO compensation

#comparability

#Compensation information

#Contingent valuation method

#Cost stickiness

#data envelopment analysis

#disclosure requirement

#discretionary accruals

#earnings management

#Earnings-based compensation

#Executive compensation disclosure

#Executive Pay Disclosure

#executives compensation

#financial analysts

#financial statement comparability

#General Hospital

#governance

#individual pay disclosure

#information asymmetry

#internal review hour

#International Financial Reporting Standards

#international investment

#Large Business Group

#lean-against-wind hypothesis

#Management Forecasts

#managerial ability

#manager-specific

#mandatory adoption

#market development

#market undervaluation

#Material Costs

#merger and acquisitions

#operational ability

#Opportunistic Behavior

#Pay-for-performance sensitivity

#pay-for-performance sensitivity (PPS)

#Personnel Expense

#quality of earnings

#relative performance evaluation

#RPE

#Stock Option

#Strategic Disclosure