저자의 연구 키워드

저자의 연구 키워드

#국가직무표준능력

#국제회계기준(IFRS)

#기능통화

#매출추세

#부채비율

#부채상환능력

#부채조달비용

#스마트 러닝

#신용등급

#연결범위

#오버헤지

#우회상장 효과

#운용리스

#원가행태

#이익조정

#자산양․수도

#자산유동화

#자산재평가

#재량적발생액

#재무적 특성

#재평가

#적자기업

#조정비용

#주식스왑

#증강현실

#총원가

#코스닥 기업

#코스피 기업

#파생상품

#판매관리비

#포괄적주식교환

#하방경직성

#합병

#환위험

#회계교육

#회계원리

#회사채수익률 스프레드

#획일적 정책

#Accounting Education

#Accounting Principle

#Accounting principles

#Adjustment Costs

#Advanced learning

#asset backed securities

#asset revaluation

#auditor appointment/rotation

#auditor independence

#Augmented Reality

#Big-loss firms

#Board game

#Bond ratings

#Bond yields

#Comprehensive stock exchange

#Conceptual framework

#consolidation scope

#Cost behavior

#Cost Stickiness

#Costs of debt

#debt repayment ability

#debt-equity ratio

#Derivative securities

#Discretionary accruals

#Discussion learning

#Earning management

#earnings management

#earnings reversal

#Effect of backdoor listing

#Effective tool

#expected auditor

#External audit

#Financial Ratios

#Flipped learning

#Foreign exchange risks

#functional currency

#IFRS

#KIKO

#KOSDAQ

#KOSPI

#Learning effect

#loss avoidance earnings management(LAEM)

#Managerial accounting

#market premium

#Merger & acquisition

#National Competency Standards

#non-audit services(NAS)

#operational lease

#Over-hedge

#Practical team project

#prohibited non-audit services

#revaluation

#self-audit threat

#Selling General & Administration Expenses

#Smart Learning

#Stock swap

#Structure equation

#Survey

#Time-series sales change

#Total asset criteria

#Total Costs

#Transfer and acquisition of business

#Transparency of accounting

#uniform policy

#Users of financial statements.