저자의 연구 키워드

저자의 연구 키워드

#가치 관련성

#가치관련성

#공정가치 평가

#과세체계

#국제회계기준

#기업회계기준

#기준경비율

#기타포괄손익

#내재적 조세

#누적초과수익률

#단순경비율

#반기검토

#법인세법

#복식부기의무자

#비지배지분

#세무조정

#세수

#수시공시정보

#실체개념

#연결당기순이익

#연결재무제표

#영구적 차이

#영업활동 현금흐름

#이연법인세

#이익조정

#일시적 차이

#재량적발생액

#재무제표

#정보효과

#조세보조

#조세정책

#조세혜택

#주가 관련성

#주가관련성

#주식거래량

#지배기업개념

#퇴직금

#퇴직급여충당금

#퇴직연금제도

#평균세율

#포괄손익계산서

#표준소득률

#한계세율

#한국채택국제회계기준

#현금흐름표

#average tax rate

#balance sheet

#capital reserve

#cash flow from operating activities

#cash flow statements

#comprehensive income statement

#consolidated financial statements

#Consolidated net income

#Corporate Tax Act

#Cumulative abnormal return

#deferred tax

#discretionary accrual

#discretionary accruals

#earnings management

#entity concept

#fair value model

#Financial statements

#IFRS

#IFRS 17

#Implicit tax

#information effect

#international financial reporting standards

#K-IFRS

#marginal tax rate

#non-controlling interests

#other comprehensive income

#parent entity concept

#permanent difference

#redeemable preferred stock

#reduction of capital stock

#retirement allowance

#retirement pension plan

#retirement reserve

#review procedures

#statement of comprehensive income

#statements of appropriation of retained earnings

#stock trade volume

#tax benefit

#tax policy

#tax reconciliation

#tax revenue

#tax subsidy

#taxation system

#temporary difference

#the information of timely disclosure

#the K-GAAP

#the Korean International Financial Reporting Standards

#the standard expense rates

#the standard income rates

#value relevance

#value-relevance