저자의 연구 키워드

저자의 연구 키워드

#감가상각의제제도

#기간단위과세방식

#기업분할

#누적초과수익률

#도관론

#매입세액공제

#물적분할

#변동계수

#부가가치세

#부정행위

#분식회계

#분할기업

#세무위험

#소유구조

#소유구조변화

#수직적 공평성

#수평적 공평성

#신고조정사항

#신용등급

#신탁실체이론

#신탁존속기간

#실체론

#연결납세제도

#외국인지분율

#유효법인세율

#이익조정

#인적분할

#임의상각

#자산재평가

#장래이익

#재개발․재건축조합

#재개발ㆍ재건축조합

#재량적발생

#재량적발생액

#조세혜택

#조세회피

#조합

#주가관련성

#파트너십 과세제도

#현금유효법인세율

#회계부정 적발교육

#회계부정검토사

#accounting earnings

#accounting fraud

#Cash Effective Tax Rate

#Certified Fraud Examiners(CFE)

#changes in the ownership structure

#conduit theory

#consolidated tax return system

#constructive-depreciation taxation system

#corporate divestiture

#credit rating

#cumulative abnormal returns

#CV：coefficient variation

#declaration adjustment details

#deduction of input tax

#discretionary Accruals

#earnings management

#Effective Tax Rate

#entity theory

#Foreign Equity Ownership

#forensic accounting failure education

#fraudulent activities

#future interest

#horizontal tax equity

#information effects

#Jones model

#Jones모형

#ownership structure

#partnership

#partnership taxation

#period creation of trust system

#reconstruction and redevelopment project union

#relevant shares

#Revaluation of assets

#spin-off

#split-off

#Suits index

#Suits지수

#tax avoidance

#tax earnings

#Tax Risk

#tax subsidy

#trust duration limits

#VAT

#vertical tax equity

#voluntary depreciation