저자의 연구 키워드

저자의 연구 키워드

#2대주주 영향력

#가격우선전략

#가치관련성

#거래비용

#공정가치평가

#과잉투자

#당기 이익 관련 이익구성요소

#대주주지분율

#동시관계

#무형자산성 지출

#발생액

#발생액 이상현상

#발생액-영업현금흐름 대응

#발생주의

#법인세비용

#변동성

#보수주의

#비용화

#비유동발생액

#선현금유동발생액

#수익-비용 대응

#수익비용대응원칙

#시장효율성

#실현가능성

#앵커링 효과

#역사적 원가주의

#연구개발비

#영업이익

#영업주기

#영업현금흐름

#유동발생액

#유통업

#유효법인세변동액

#유효법인세율

#이연법인세자산

#이익공시유형

#이익예측정확성

#이익의 질

#이익조정

#이익지속성

#자기상관관계

#자기자본이익률

#자산화

#재량적 발생액

#적시성

#전통적 이익구성요소

#지분소유구조

#지속성

#투자효율성

#품직우선전략

#한국채택국제회계기준

#현금주의

#현금회수기간

#현금흐름

#회계이익과 과세소득의 차이

#회계이익의 정보유용성

#회계정보의 유용성

#후현금유동발생액

#accrual basis

#Accruals Anomaly

#accruals-operating cash flows mapping

#Anchoring and adjustment

#Asset turnover

#book－tax difference

#cash basis

#cash-to-cash cycle

#contemporaneous relation

#cost-leading strategy

#Current accruals

#Current accruals following cash flows

#Current accruals preceding cash flows

#deferred tax changes

#differentiation strategy

#Discretionary accruals

#Earnings announcement patterns

#earnings' forecasts accuracy

#Earnings informativeness

#earnings management

#Earnings Persistence

#earnings quality

#effective tax changes

#effective tax rate

#fair value measurement

#Fair-value accounting

#financial instruments

#Financial leverage

#Financial statement analysis

#First-order autocorrelation

#High-tech firms

#Historical principle

#IFRS 13

#Information asymmetry

#Intangible assets

#Investment Efficiency

#K-IFRS 1113

#Largest shareholder

#Loss

#managerial discretion

#Market efficiency

#Matching principle

#Operating cash flows

#operating cycle

#Operating income

#Over-investment

#Ownership structure

#Persistence

#Price-to-book ratio

#Profit margin

#Quality of earnings

#realizability of deferred tax assets

#Research and development

#retail industry

#return on common equity

#Return on equity

#revenue-expense matching

#Second Largest stockholders` Monitoring role

#Stockholder`s equity holdings

#Time-specific earnings components

#Traditional earnings components

#Transaction Cost

#Usefulness

#Value relevance

#Volatility