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The Effect of Industrial and Firm Characteristics on Corporate Earnings Circulation Method 产业特征和企业特征对公司盈余循环法的影响
Accounting Information Review Pub Date : 2019-03-31 DOI: 10.29189/KAIAAIR.37.1.11
Sang-min Cho
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引用次数: 0
Market Response to Deferred tax Existence and Tax-payment in the Corporate Income Tax Rate Change 企业所得税税率变动中递延税存在与纳税的市场反应
Accounting Information Review Pub Date : 2019-03-31 DOI: 10.29189/KAIAAIR.37.1.8
Moon Ye Young, Y. Im
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引用次数: 0
A Study on the Fair Value Hierarchy Information of Financial Instruments and Earnings Management : Focused on Other Comprehensive Income 金融工具公允价值层次信息与盈余管理研究——以其他综合收益为例
Accounting Information Review Pub Date : 2019-03-31 DOI: 10.29189/KAIAAIR.37.1.5
Changho Kim, Y. S. Kim
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引用次数: 0
A Relationship between Firm’ Accounting information Quality and Stock Trading Volume 企业会计信息质量与股票交易量的关系
Accounting Information Review Pub Date : 2019-03-31 DOI: 10.29189/KAIAAIR.37.1.1
Hyun-Dol Choi, Jang-hyung Lee, Okhwa Jang
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引用次数: 0
Comparison and Analysis on Information Usefulness to Disclosure of Treasury Stock Disposal Decision: Depending on Employee Compensation Purpose and new Investment Purpose 库存量股票处置决策披露的信息有用性比较分析:基于员工薪酬目的和新投资目的
Accounting Information Review Pub Date : 2019-03-31 DOI: 10.29189/KAIAAIR.37.1.2
Kim Tai Young
{"title":"Comparison and Analysis on Information Usefulness to Disclosure of Treasury Stock Disposal Decision: Depending on Employee Compensation Purpose and new Investment Purpose","authors":"Kim Tai Young","doi":"10.29189/KAIAAIR.37.1.2","DOIUrl":"https://doi.org/10.29189/KAIAAIR.37.1.2","url":null,"abstract":"","PeriodicalId":167043,"journal":{"name":"Accounting Information Review","volume":"78 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":"115416935","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 the Nominated Adviser on the Corporate Earnings Management in the Konex Market 提名顾问对Konex市场公司盈余管理的影响
Accounting Information Review Pub Date : 2019-03-31 DOI: 10.29189/KAIAAIR.37.1.10
Ji-Hon Lee, Sung-hwan Kim, Ah－Ruem Joung
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引用次数: 1
The Effects of High Audit Quality by Auditor Type on the Cost of Equity Capital : Focusing on the Mediating Effect of Disclose Quality 高审计质量对股权资本成本的影响:以披露质量的中介效应为中心
Accounting Information Review Pub Date : 2019-03-31 DOI: 10.29189/KAIAAIR.37.1.3
Chang-Bum Kim, Heonseob Choi
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引用次数: 0
Impacts of the Decrease in Analyst Coverage on Accounting Comparability 分析师覆盖率降低对会计可比性的影响
Accounting Information Review Pub Date : 2019-03-31 DOI: 10.29189/KAIAAIR.37.1.6
Kim Sooin, 고재민
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引用次数: 0
The Status of Earnings Management by Disclosure of the Schedule of Manufacturing Costs 制造成本明细表披露盈余管理的现状
Accounting Information Review Pub Date : 2019-03-31 DOI: 10.29189/KAIAAIR.37.1.9
D. Shim, Yushi Lee
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引用次数: 0
Study of the Discretionary Sales Management of Initial Public Offering Firms 首次公开发行公司自主销售管理研究
Accounting Information Review Pub Date : 2019-03-31 DOI: 10.29189/KAIAAIR.37.1.4
A. Jung
{"title":"Study of the Discretionary Sales Management of Initial Public Offering Firms","authors":"A. Jung","doi":"10.29189/KAIAAIR.37.1.4","DOIUrl":"https://doi.org/10.29189/KAIAAIR.37.1.4","url":null,"abstract":"","PeriodicalId":167043,"journal":{"name":"Accounting Information Review","volume":"25 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":"127447931","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
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