저자의 연구 키워드

저자의 연구 키워드

#경영 투명성

#공통정보 활용도

#국제회계기준(IFRS)

#발생액 이익조정

#발생액의 질

#소액주주

#손해보험업

#실제 이익조정

#영업성과

#예측치조정

#은행업

#이익반응계수

#이익조정

#이익조정 유인

#재무분석가 이익예측 정확도

#정보효과

#주가반응

#주가성과

#지배주주

#지분법손익

#지속성

#지주회사

#측정오차

#투자자 보호법

#Abnormal cash flow from operation

#Abnormal discretionary expense

#Abnormal production cost

#accounting changes

#Accruals anomaly

#accruals quality

#accruals－based earnings management

#accuracy of analysts’ earnings forecasts

#Accurate Disclosure Timing of Annual Earnings

#Auditor

#banking and insurance sector

#BKLS consensus

#business transparency

#controlling shareholder

#Discretionary accrual

#Discretionary accruals

#Earnings management

#earnings management incentive.

#Earnings Persistence

#Earnings response coefficient

#Earnings smoothing

#Equity Method

#expectations management

#functional fixation

#Gain or Loss from Subsidiary Companies

#holding company

#Independence of Outside Directors

#Information Content

#investor’s type

#K-GAAP

#K-IFRS

#Loss aversion

#mandatory IFRS adoption

#Market reaction

#measurement error

#minority shareholder

#Mishkin test

#operating performance

#price reaction

#real earnings management

#Related party

#sophisticated investor

#Specialty of Outside Directors

#stock market reactions.

#stock performance

#strong- investor protection countries

#Time-Line of Annual Earnings Disclosure

#Timely Disclosure

#Transactions to the Related－Party

#unsophisticated investor