저자의 연구 키워드

저자의 연구 키워드

# Audit fee per hour

# Cross-country comparison

# K-IFRS

# New external audit act

#감사보수

#감사시간

#감사시장의 경쟁 수준

#경영위기

#경영자 능력

#공시

#국가별 비교

#기업집단

#대리인 문제

#미래이익변동성

#발생액

#배당

#보조적지표

#비교가능성

#사용가치

#손상

#손상차손

#시간당 감사보수

#시간당 감사보수.

#신외부감사법

#실질지배력

#연결범위

#연구개발비

#우선적지표

#위험추구행위

#자산화

#재무보고의 품질.

#재무제표

#정보불균형

#제약·바이오산업

#주가반응.

#현금배당

#현금흐름

#회계법인의 수

#회수가능액

#Accounting decision-making

#accounting fraud

#accrual-based earnings management

#Accruals

#Accruals-based earnings management.

#agency costs

#Audit fees

#Audit committee

#audit effort

#audit failure

#Audit fees

#audit market competition

#audit process

#audit quality

#audit risk

#Auditor choice

#business crisis

#Cash Flows

#comparability

#Complex financial instruments

#complexity of clients

#corporate risk-taking

#delisting.

#Dispute over corporate control.

#dividend

#Dividends Announcement

#Financial expertise

#financial statement comparability

#future earnings volatility

#impairment

#impairment loss

#Industry specialist Auditor

#information asymmetry

#K-IFRS

#Market Reaction.

#R&D expense

#Real earnings management

#recoverable amount

#Redeemable convertible Preference stock

#Refixing

#SK global

#Turnaround

#value in use