저자의 연구 키워드

저자의 연구 키워드

#가치관련성

#감사품질

#경영성과

#관계회사거래

#구조조정

#구조조정유형

#기업가치

#기업가치관련성

#누적비정상초과수익률

#대주주

#대주주지분율

#무형자산

#발생액

#발생주의

#벌과금

#법정관리

#별도재무제표

#복식부기

#비정상수익률

#비정상초과수익률

#사건연구

#사회복지법인

#소유구조

#시설투자

#실제이익조정

#실질이익조정

#연결재무제표

#연구개발비

#외국인지분율

#워크아웃

#위계적 회귀분석

#이익조정

#이익조정유인

#자기주식 처분

#자기주식 취득

#자기주식처분

#자기주식취득

#자산재평가

#자산재평가잉여금

#장부가치

#장부가치 구성비율

#재량발생액

#재량적발생액조정

#조세회피

#증분효과

#패널분석

#회계변경

#회계이익

#회생절차

#AAR

#abnormal return

#accounting change

#Accrual Basis

#Accrual Earnings Management(AEM)

#additional charge

#Asset Revaluation

#associated-party transactions

#Audit Quality

#Big4

#big-holder

#Book Values

#BPS

#CAAR

#capital investment

#car

#Component Ratio of Assets

#Concentrated Ownership

#consolidated financial statements

#court receivership

#DA (discretionaryaccruals)

#discretionary accruals

#divestiture

#Double Entry Bookkeeping

#earning management incentives

#earnings management

#EPS

#equity carve-out

#event study

#failure firm

#firm value

#Foreign Ownership

#Hierarchical Regression

#incremental effect

#Intangible asset

#IPO

#K-IFRS

#market value of the firm

#Ohlson model

#Ohlson모형

#OIPS

#ownership structure

#panel analysis

#R&D investment

#real earnings management(REM)

#related party transactions

#Relevance of Stock Price

#REM (real earnings manipulation)

#Reported Earnings

#restructure

#Restructuring Types

#Revaluation Surplus

#separate financial statements

#simplified-taxation system

#Social Welfare Corporations

#spin-offs

#Stock Disposition

#stock dispositions

#Stock Repurchase

#tax avoidance

#value added tax

#value relevance

#value-relevance

#Workout