{"title":"발생액 이익조정기준을 이용한 실질이익조정의 식별","authors":"정도진, 진언백","doi":"10.17092/JIBR.2013.10.4.327","DOIUrl":"https://doi.org/10.17092/JIBR.2013.10.4.327","url":null,"abstract":"경영자는 회계원칙이 허용되는 범위 안에서 발생액을 이용하여 이익을 조정(발생액 이익조정, Accrual-based Earnings Management)하거나 실제 경영활동을 통해 이익을 조정(실질이익조정, Real Earnings Management)하기도 한다. 이러한 이익조정에 관한 연구들은 발생액 이익조정과 실질이익조정으로 구분되어 진행되어 왔다....","PeriodicalId":160449,"journal":{"name":"International Business Education Review","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125411974","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"A Study on Work-Family Conflict and Social Support among Sales Persons","authors":"조광주","doi":"10.17092/JIBR.2013.10.3.87","DOIUrl":"https://doi.org/10.17092/JIBR.2013.10.3.87","url":null,"abstract":"","PeriodicalId":160449,"journal":{"name":"International Business Education Review","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129948837","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Effects of e-Brand Determinants on the e-Loyalty","authors":"Kim JungIhl, Il Kim","doi":"10.17092/JIBR.2013.10.3.1","DOIUrl":"https://doi.org/10.17092/JIBR.2013.10.3.1","url":null,"abstract":"","PeriodicalId":160449,"journal":{"name":"International Business Education Review","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113965955","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Effect of Characteristic of Training Program and Trainee on Learning Transfer: Focusing on Moderating Effect of Perceived Organizational Support","authors":"정완영, 지용익, 김찬중, 이민세","doi":"10.17092/JIBR.2013.10.3.235","DOIUrl":"https://doi.org/10.17092/JIBR.2013.10.3.235","url":null,"abstract":"","PeriodicalId":160449,"journal":{"name":"International Business Education Review","volume":"51 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130105584","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"A Study of Small & Medium-sized Family Businesses and the Charateristics of Entrepreneurship through the Case Analysis","authors":"Sungu Ahn, Young-ho Nam","doi":"10.17092/JIBR.2013.10.3.25","DOIUrl":"https://doi.org/10.17092/JIBR.2013.10.3.25","url":null,"abstract":"","PeriodicalId":160449,"journal":{"name":"International Business Education Review","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125352382","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Measuring the Efficiency of Credit Unions by Data Envelopment Analysis","authors":"KooChungOk, 현정원","doi":"10.17092/JIBR.2013.10.3.49","DOIUrl":"https://doi.org/10.17092/JIBR.2013.10.3.49","url":null,"abstract":"","PeriodicalId":160449,"journal":{"name":"International Business Education Review","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122846906","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Effect of Investment Behavior of the Different Investor Groups on Returns in Korean Stock Market","authors":"Ryu Hyung Seon, Yang, Sung-Guk, B. Kim","doi":"10.17092/JIBR.2013.10.3.355","DOIUrl":"https://doi.org/10.17092/JIBR.2013.10.3.355","url":null,"abstract":"","PeriodicalId":160449,"journal":{"name":"International Business Education Review","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123940970","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Effects of Job Stress on the Job Satisfaction among Care Service Providers","authors":"Kim, Suk Yeon","doi":"10.17092/JIBR.2013.10.3.265","DOIUrl":"https://doi.org/10.17092/JIBR.2013.10.3.265","url":null,"abstract":"","PeriodicalId":160449,"journal":{"name":"International Business Education Review","volume":"237 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116101051","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Major Obstacles To Use Agricultural Accounting And Its Stimulating Plans","authors":"Seokgon Yoon, K. Gu, 변동헌","doi":"10.17092/JIBR.2013.10.3.217","DOIUrl":"https://doi.org/10.17092/JIBR.2013.10.3.217","url":null,"abstract":"","PeriodicalId":160449,"journal":{"name":"International Business Education Review","volume":"120 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128121247","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}