저자의 연구 키워드

저자의 연구 키워드

# accounting ethics education

# ethical reasoning

# ethics case

# professional ethics

#감가상각비

#감사 보수

#감사보수

#감사인 선택

#공인회계사

#공인회계사 시험

#공인회계사 적정 선발인원

#공정가치

#공정공시

#과소(과다)투자

#광고비

#국가 재무보고

#국가회계

#국제회계기준

#기업지배구조

#기업집단

#내부회계관리제도

#대규모기업집단

#대리인 문제

#문제은행

#배당권

#부채비율

#블루프린트

#사례연구

#상징적 고객

#소유지배괴리

#연구개발

#위험관리

#위험회피회계

#윤리 사례

#윤리적 추론

#의결권

#자산재평가

#자원공유

#잠재적 고객

#재벌

#재정투명성

#정보이용자

#주기적 감사인지정제

#중핵도

#지배구조

#지분율 괴리도

#지식전이

#지주회사체계

#직업윤리

#타감사인

#터널링

#투자효율성

#파생상품회계

#표준감사시간

#표준점수제도

#풋백옵션

#한국회계기준원

#회계기준제정기구

#회계윤리교육

#Accounting earning

#accounting for derivatives

#accounting standards-setter

#agency problem

#Asset revaluation

#audit fee

#auditor choice

#blueprint

#Business group

#case study

#cash flow right

#Central Firm

#Centrality

#Centrality.

#Certified public accountants

#chaebol

#Corporate governance

#Cost downward elasticity

#Cost downward stickiness

#cost stickiness

#CPA.

#demand uncertainty

#Depreciation expense

#Difference-in-difference

#EFRAG

#EFRAG (the European Financial Reporting Advisory Group)

#fair disclosure

#fair value

#Fair value accounting

#governance mechanism

#government financial report

#hedge accounting

#Hidden champion

#information user

#International Financial Accounting Standards

#investment efficiency

#KICPA exam

#Korean Accounting Institute

#large business conglomerate

#Leverage ratio

#listing status

#mediation analysis

#Mergers and acquisitions

#Other auditor

#over-(under-)investment

#ownership control divergence

#ownership divergence

#ownership wedge

#Potential client

#private firms

#problem bank

#Propensity score matching

#put back option

#R&D cost stickiness1

#R&D investments asymmetry

#Research and development

#Residual operating income model

#risk management

#Samsung electronics

#standard score

#Symbolic client

#transparency

#tunneling

#Valuation

#Value relevance

#voting right

#Win-win growth