저자의 연구 키워드

저자의 연구 키워드

#가치관련성

#감사품질

#개별재무제표

#공시기한 단축

#국제회계기준

#기업설명회

#기회주의적 이익결정

#상장폐지 실질심사 제도

#상장폐지 실질심사제도

#서비스업종

#수익인식

#연결공시제도 변경

#연결재무제표

#외부감사인

#외부감사인 교체

#이익조정

#재량적 수익모형

#정보불균형

#정책적 효과

#주채무계열

#지분법손익

#한국채택 국제회계기준

#회계정보의 신뢰성

#회계처리기준 위반

#audit quality

#Auditor Change

#balance of information between creditors and business

#Change the disclosure rules

#Choice of accounting standard

#Confidence of accounting information

#consolidated financial statements

#Detective Risks for Earnings Management

#Discretional earnings management

#discretional revenue model

#discretionary income adjustment

#discretionary revenue model

#Earnings management

#earnings management strategies

#external auditor switching

#gains or losses from equity method

#Holding company system conversion

#IFRS

#imbalance of information

#Income manipulation

#Information asymmetry

#Investor Relations(IR)

#K-GAAP

#K-IFRS

#Main Debtor Groups

#main debtor groups regulation

#net operating loss carryforward(NOLCF)

#opportunistic behavior of managements

#parent－only financial statement

#R&D capitalization

#R&D cost

#R&D expenditure

#Reliability of accounting information

#sales revenue recognition

#service industries

#Statutory disclosure deadline

#Substantial investigation system of delisting

#tax return

#theme supervision

#Unlisted company

#Value relevance

#Value relevance of accounting information