저자의 연구 키워드

저자의 연구 키워드

#(Un)conditional conservatism

#균형자본구조

#기업집단

#내부자금시장

#발생액 이익조정

#법인세율인하

#부채의 순세금효과

#세금효과

#세무조정자료의 분석을 통해 살펴본 우리나라 기업의 재무이익과 세무이익의 차이

#소득이전

#실제이익조정

#이월결손금

#재무유연성

#조세피난처

#조세회피

#투자지출

#특수관계자 거래

#한계세율

#현금유효세율

#Accrual reliability

#Book accruals

#book income

#Book-tax accruals

#Book-tax conformity

#book-tax difference

#Book-Tax Difference Consistency

#book-tax differences

#BTD

#Cash effective tax rates

#components

#Conservatism

#conversion of the proof responsibility

#Cost of equity

#current accruals

#debt maturity

#debt ratio

#earnings management

#earnings persistence

#Employee Stock Options

#Financial constraints

#forecasting model

#future tax payments

#Information Content

#information contents

#inherent risk of tax evasion

#Investments

#Korean Accounting Standard Interpretation (39-35)

#Korean economic crisis

#liability capping

#liquidity effect

#marginal tax rate

#marginal tax rates

#Market mispricing

#market pricing.

#net operating loss carryforward

#non-current accruals

#Operating cash flow

#persistence

#priority debt control public enterprises

#proportionate liability

#public enterprise

#SFAS No.123

#target debt ratio

#tax audit

#tax avoidance

#Tax Benefits

#tax income

#Tax Planning

#tax rate reduction

#tax reconciliations

#temporary differences

#term structure of interest rates