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Effective Tax Rates of Domestic and Multinational Firms 国内和跨国公司的有效税率
Accounting Information Review Pub Date : 2019-09-30 DOI: 10.29189/kaiaair.37.3.04
Jungchan Kim, M. Roh
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引用次数: 0
The Relation between Emphasis of Matter Paragraphs and the Value Relevance of Accounting Information : Focusing on Going Concern Paragraphs 重点段落与会计信息价值相关性的关系:以持续经营段落为中心
Accounting Information Review Pub Date : 2019-06-30 DOI: 10.29189/KAIAAIR.37.2.2
Jin-Wook Choi, N. Jung
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引用次数: 0
Impact of Earnings management on Firm Value in the Corporate Life Cycle 企业生命周期中盈余管理对企业价值的影响
Accounting Information Review Pub Date : 2019-06-30 DOI: 10.29189/KAIAAIR.37.2.1
Ji-yeon Han, Sin Su-jin, Bae， Seong-Ho
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引用次数: 0
A Study on the Effect of Changes in the Bank of Korea's Base Rate on Listed Company's Tax Avoidance 韩国银行基准税率变动对上市公司避税的影响研究
Accounting Information Review Pub Date : 2019-06-30 DOI: 10.29189/KAIAAIR.37.2.3
Hyun Jin Lee, S. Lim
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引用次数: 0
The Change of Accruals Quality after Disclosure of Material Weakness in Internal Accounting Control System 内部会计控制制度重大缺陷披露后应计项目质量的变化
Accounting Information Review Pub Date : 2019-06-30 DOI: 10.29189/KAIAAIR.37.2.5
Se-chul Lee, Young-Woo Ko
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引用次数: 0
The Relationship between Audit Market Competition and Conservatism 审计市场竞争与稳健性的关系
Accounting Information Review Pub Date : 2019-06-30 DOI: 10.29189/KAIAAIR.37.2.8
H. Park, Khee-su Bae
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引用次数: 0
The Effect of Industry Concentration on the Association between Analyst Coverage and Information Asymmetry 行业集中度对分析师覆盖率与信息不对称关系的影响
Accounting Information Review Pub Date : 2019-06-30 DOI: 10.29189/kaiaair.37.2.7
Hyunmin Oh, Jong-Hyun Kim, Sambock Park
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引用次数: 0
Investment Efficiency in Hi-tech Industry 高新技术产业投资效率研究
Accounting Information Review Pub Date : 2019-06-30 DOI: 10.29189/KAIAAIR.37.2.6
Bum J. Kim, Jin-ha Park
{"title":"Investment Efficiency in Hi-tech Industry","authors":"Bum J. Kim, Jin-ha Park","doi":"10.29189/KAIAAIR.37.2.6","DOIUrl":"https://doi.org/10.29189/KAIAAIR.37.2.6","url":null,"abstract":"","PeriodicalId":167043,"journal":{"name":"Accounting Information Review","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116723945","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}
引用次数: 1
The Effect of Going Concern Uncertainty Opinion on Audit Report Lag 持续经营不确定性意见对审计报告滞后的影响
Accounting Information Review Pub Date : 2019-06-30 DOI: 10.29189/KAIAAIR.37.2.4
Tae-dong Kim, Chang-hyun Bae, Hyun-ji Lim
{"title":"The Effect of Going Concern Uncertainty Opinion on Audit Report Lag","authors":"Tae-dong Kim, Chang-hyun Bae, Hyun-ji Lim","doi":"10.29189/KAIAAIR.37.2.4","DOIUrl":"https://doi.org/10.29189/KAIAAIR.37.2.4","url":null,"abstract":"","PeriodicalId":167043,"journal":{"name":"Accounting Information Review","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121664736","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}
引用次数: 0
The Effect of Governance and Foreign Ownership on Tunneling of Controlling Shareholders 治理结构与外资持股对控股股东隧道效应的影响
Accounting Information Review Pub Date : 2019-03-31 DOI: 10.29189/kaiaair.37.1.7
Dong-Ho Woo, Jaeun Koo
{"title":"The Effect of Governance and Foreign Ownership on Tunneling of Controlling Shareholders","authors":"Dong-Ho Woo, Jaeun Koo","doi":"10.29189/kaiaair.37.1.7","DOIUrl":"https://doi.org/10.29189/kaiaair.37.1.7","url":null,"abstract":"","PeriodicalId":167043,"journal":{"name":"Accounting Information Review","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127933073","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}
引用次数: 2
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