저자의 연구 키워드

저자의 연구 키워드

#가치평가

#경쟁 환경

#경철학

#공익법인

#과세제도

#광고선전비

#교육훈련비

#기술혁신활동

#기업가치

#로비활동

#무형자산

#발생액

#법인세

#보수주의 회계

#비영리법인

#비정상생산원가

#비정상영업활동흐름

#비정상재량적비용

#상속세 및 증여세

#세무상 이월결손금

#소유괴리도

#실제이익조정

#연구개발 활동

#연구개발비

#연구개발집약도

#영업현금흐름

#외부금융의존도

#이익조정

#이익지속성

#자본투자

#재량적 발생액

#투자기회

#특허권

#특허출원

#합리적 기대가설

#현금흐름

#회계정보

#abnormal cash flow

#abnormal discretionary expense

#abnormal production cost

#abnormal production cost16)

#Accounting conservatism

#accounting information

#accruals

#Advertising

#capital investment

#capital investments

#cash flow

#cash flows

#conservative accounting

#Core Operating Activities

#corporate social responsibility

#Corporate Value

#corporation for public good

#corporation tax

#Discretionary accrual

#discretionary accruals

#dividend

#Earnings management

#earnings persistence

#Earnings Quality

#external financing

#Financial Instruments

#firm value

#firms' characteristics

#inheritance tax and donation tax

#Intangible assets

#Investors ‘Reaction

#non-profit corporation

#operating cash flows

#over-investment

#overpricing

#Ownership discrepancy

#patent

#pricing

#Quality of Earnings

#R&D

#rational expectation hypothesis

#real earnings management

#Related party transactions

#sustainable growth

#Tax loss carrywards

#taxation system

#training expenditure

#underpricing

#valuation