저자의 연구 키워드

저자의 연구 키워드

#경영자 예측능력

#경영자이익예측의 질

#고정제조 간접원가

#고품질의 감사

#공시수준

#과소투자

#과잉 재고자산

#과잉투자

#금융위기

#기능적 고착화

#기업가치

#기업특성

#대리인비용

#매개요인

#미래 영업성과

#보수주의 회계

#부채비율

#부채조달

#비기대 재고자산

#사적정보

#스톡옵션 보상제도

#외부자본비용

#유용성

#이연법인세

#이익의 질

#이익조정

#자본구조

#자본비용

#재량적 발생액

#재무보고

#재무유연성

#적투자가설

#최적투자수준

#투자

#투자의사결정

#투자효율성

#헤지 포트폴리오 투자전략

#회계이익의 질

#회계적 선택

#회계정보

#abnormal inventory level

#Accounting Choice

#Accounting Information.

#Agency Cost.

#agency costs

#Busan

#Capital Investment

#capital structure

#ccounting information

#companies avoiding deficit and decrease of profit

#Conservatism

#conservative earnings

#corresponding sample

#Cost of Capital

#debt financing

#Debt/asset ratio

#deferred income tax

#Department of Business Administration

#Discretionary accruals

#Discretionary Accruals攀 * Lecturer

#Earning Quality

#Earnings Decrease Avoidance

#Earnings Loss Avoidance

#Earnings Management

#earnings quality

#experimental samples

#external cost of capital

#financial crisis

#financial flexibility

#Financial reporting

#firm characteristics

#firm value

#fixed cost structure.

#fixed overhead costs

#functional fixation to earnings

#future operating performance

#Future Profitability

#Hedge Portfolio Investment Strategy

#High Audit Quality

#Investment decision making

#Investment efficiency

#Korea

#M&A investment

#M&A투자

#Management forecasting ability

#Mediating Factor

#optimal investment hypothesis

#optimal investment level

#over－investment

#over-investment.

#Private Information

#Pusan National University

#stock options compensations system

#The quality of managerial earnings forecasting

#under－investment

#Unexpected Inventories

#unexpected inventory investment

#usefulness