저자의 연구 키워드

저자의 연구 키워드

#가중평균자본비용

#경영자의 이익조정행위

#기업신용등급

#기타판관비

#내포이익

#누적조정계정

#도관과세

#동업기업 과세특례

#발생액에 기초한 이익조정

#복리후생비

#부채비율

#부채차입이자율 스프레드

#부채차입이자율(Borrowing interest rate)

#분권조직구조

#비상장기업

#비상장기업(Non-listed firms)

#사적정보

#상장기업

#세무전략

#수입배당금의금불산입

#스프레드(Yield spread)

#시장의 인식

#시장의 인지

#실제 이익조정

#연결납세

#유가증권상장

#유가증권상장기업

#이월결손금

#이익유연화

#임원급여

#자본비용

#재량적 발생조정

#재량적 발생조정(Discretionary accruals)

#접대비

#접대비한도초과기업

#채권시장의 평가

#채권시장의 평가(Debt market's assessment)

#채권시장의평가

#코스닥상장

#코스닥상장기업

#타인자본비용

#타인자본비용(Cost of debt)

#파트너십

#한국전력

#회계이익

#회계이익(Accounting earnings)

#회사채 신용등급

#Accounting Earnings

#Accrual－based earnings management

#Accumulated Adjustments Account

#base prices

#basic expense rate method

#Bond ratings

#Borrowing’interest rate

#Built－in Gain

#capital gains tax

#contribution of property

#contribution of service

#Corporate credit ratings

#Cost of debt

#Debt market’s assessment

#Debt/Equality ratio

#Decentralized organization

#Discretionary accruals

#Dividend received deductions

#Earnings Management

#Entertainment expenses

#estimated income taxation method

#Foreign Investors

#Fringe benefit expenses

#General administrative expenses

#Income smooth

#Income smoothing

#KEPCO

#KOSDAQ listed firms

#KSE and KOSDAQ listed firms

#KSE listed firms

#Large Auditor

#Largest Shareholders

#Listed firms

#Market’s perception

#multi-component report

#Non－listed firms

#Ownership

#Partnership

#partnership taxation

#Private firms

#Private information

#Real earnings management

#real transaction value

#S Corporation

#Salary expenses

#standard income rate method

#tax compliance

#Tax consolidation

#Tax loss carryforward

#Tax planning

#tax reporting

#The Evaluation in Debt Market

#Unlisted Company

#Weighted average cost of capital

#Yield spread