저자의 연구 키워드

저자의 연구 키워드

#가치관련성

#감리품질

#감사보수

#감사수요

#감사인등록제도

#감사품질

#거래전장부금액법

#경영자 신호이론

#경영자 이익예측치

#공시기한 단축

#공정공시제도

#과거 이익정보의 불확실성

#과잉투자

#국제회계기준(IFRS)

#금융감독원 모범사례

#내부자거래

#내부자매수거래

#대리인 비용

#대리인비용

#동일지배

#매수법

#목표주가

#미래 주식수익률

#사내유보이익

#사업결합

#선별적인 정보제공

#성장가능성

#시장효율성

#신호역할

#애널리스트

#연결재무제표

#연구개발지출

#영업이익

#예측능력

#예측능력의 지속성

#외국인지분율

#이익조정

#이익지속성

#자본화

#장기차입

#재량적발생액

#전유정보 공시비용이론

#정보불균형

#정보비대칭

#정보비대칭이론

#제약·바이오기업

#주가반응

#코스닥기업

#투표권

#품질관리감리

#품질관리시스템

#한국채택국제회계기준(K-IFRS)

#현금구매지분

#현금배당

#확인역할

#accounting fraud

#Accounting reforms

#Accrual models

#acquisition method

#administrative issue

#Agency Cost

#Agency costs

#Analysts

#audit failure

#Audit fees

#Audit services

#Big 4 감사인

#Big 4 Auditor

#business combinations

#Cash Dividend

#Cash flow rights

#Cash flow statement

#common control

#confirmation

#consolidated financial statements

#Curtailment of Statutory Disclosure Period

#Debt Financing

#Determinants of classifying cash flows

#disclosure of fiscal year change

#discretionary accruals

#earnings management

#earnings persistence

#earnings quality

#Forecasting Abilities

#Foreign Ownership

#future stock returns

#Growth Opportunities

#IFRS

#incentive for fiscal year change

#information asymmetry

#insider purchase trading

#insider trading

#Interest and dividend received

#Interest paid

#International Financial Reporting Standards(IFRS)

#K-IFRS

#KOSDAQ firms

#KOSDAQ-market firms

#KOSPI-market firms

#management earnings forecasts

#market efficiency

#Market Reactions to Target Price Revisions

#Operating income

#opportunistic incentive

#Overinvestment

#overseas subsidiaries

#Persistent

#predecessor book value method

#professional scepticism

#Quality Control System

#Quarterly earnings management

#R&D capitalization

#R&D expenditures

#rational business decision

#Reg FD

#Registration of Accounting Firms

#Regulation

#Retained Earnings

#selective disclosure

#signaling

#Statutory Inspection

#substance over form

#Target Price

#uncertainty of past earnings information

#Value relevance

#Value-relevance

#Voting rights