저자의 연구 키워드

저자의 연구 키워드

# ESG disclosure

# IFRS

# mandatory disclosure

# materiality

# taxonomy regulation

#경쟁정도

#계층선형모델

#공공기관

#과대투자

#과소투자

#균형성과표

#기업가치

#기업사회적책임활동(CSR)

#기업지배구조

#녹색분류체계 규제

#리카르도 렌트

#비대칭적 원가행태

#사회간접자본

#산업경쟁도

#산업수준 요소

#성과관리시스템

#성장산업

#시장규모

#실물이익조정

#영향중대성

#원가격차

#원가경쟁력

#원가의 비례성

#원가의 하방경직성

#유럽지속가능성공시기준 (ESRS)

#의무공시

#이익조정

#이익조정.

#이중중대성

#자원배분

#재량적 발생액

#재량적원가

#적자순응

#적자회피

#정성적 평가시스템

#주파수

#중대성 공시품질

#중립적투자

#중요성

#지속가능성 공시기준

#지식자산

#진입비용

#진입장벽

#통합성과관리시스템

#판매비와관리비

#한국철도시설공단

#해양경찰청

#Accounting separation

#Accrual-based earnings management

#Agency theory

#AIP

#Asymmetric Cost Behaviour

#BSC

#CEO Compensation Sensitivity

#competition

#cost difference

#cost proportionality

#degree of competition

#discretionary accruals

#Discretionary accruals.

#discretionary costs

#Double Materiality

#downward stickiness

#earnings management

#entry cost

#ESG 공시

#ESG/지속가능성 공시

#ESG/Sustainablility Reporting

#European Sustainability Reporting Standards

#firm value

#government organization

#hierarchical linear model

#IFRS

#Impact Materiality

#industry-level

#industry-level factors

#Insolvent companies

#Internal transaction.

#Jones model

#knowledge asset

#Korea Coast Guard

#Korea Railway Network Authority

#KOSPI

#loss avoidance

#loss compliance

#LRIC

#market growth

#Materiality Disclosure Quality

#Performance management system(PMS)

#process outcome

#product differentiation strategy

#public organizations

#Publicly-owned organizations

#Qualitative Evaluation System(QES4u)

#R&D

#R&D costs

#Regulatory accounting systems

#Rent approach

#resource allocation

#Ricardo rent

#Separate accounting systems

#Separation of statement of financial position

#SG&A

#SG&A costs

#size of industry

#SOC

#spectrum

#Spectrum price

#Spectrum rent

#sustainability disclosure standards