{"title":"The Relationship between Audit Market Competition and Selective Disposal of Available for Sale Securities","authors":"H. Park, Khee-su Bae","doi":"10.29189/kaiaair.36.3.3","DOIUrl":"https://doi.org/10.29189/kaiaair.36.3.3","url":null,"abstract":"","PeriodicalId":167043,"journal":{"name":"Accounting Information Review","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122663426","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":"Relationships between Institutional Investors’ Characteristics and Audit Fees: Focused on Outside Block Shareholders and Investment Horizons","authors":"Sooro Lee, Yunkeun Lee, Sang Cheol Lee","doi":"10.29189/KAIAAIR.36.3.5","DOIUrl":"https://doi.org/10.29189/KAIAAIR.36.3.5","url":null,"abstract":"","PeriodicalId":167043,"journal":{"name":"Accounting Information Review","volume":"168 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121141365","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":"Analysis on DEA Efficiency in Private Universities : Focusing on Universities with Limited Government Financial Aid","authors":"T. Lee, Doh Hee Lee","doi":"10.29189/KAIAAIR.36.3.7","DOIUrl":"https://doi.org/10.29189/KAIAAIR.36.3.7","url":null,"abstract":"","PeriodicalId":167043,"journal":{"name":"Accounting Information Review","volume":"129 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132828006","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":"Changes in Effective Tax Rates, 1990-2016","authors":"Jung Chan Kim, Hyunsub Roh","doi":"10.29189/kaiaair.36.3.4","DOIUrl":"https://doi.org/10.29189/kaiaair.36.3.4","url":null,"abstract":"","PeriodicalId":167043,"journal":{"name":"Accounting Information Review","volume":"290 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116241306","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 Improving Public Agencies’ Business Performance Assessments :Focusing on the Accounting Standards of Entrusted Assets to Investment Service Companies","authors":"Se Woo Lee","doi":"10.29189/KAIAAIR.36.3.9","DOIUrl":"https://doi.org/10.29189/KAIAAIR.36.3.9","url":null,"abstract":"","PeriodicalId":167043,"journal":{"name":"Accounting Information Review","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133622976","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":"Determinants of Capitalization of R&D Expenditures and the Value Relevance in the Pharmaceutical Industry","authors":"Min Young Lee, G. Lee","doi":"10.29189/KAIAAIR.36.3.2","DOIUrl":"https://doi.org/10.29189/KAIAAIR.36.3.2","url":null,"abstract":"","PeriodicalId":167043,"journal":{"name":"Accounting Information Review","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116960466","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 Disclosure Quality on Dividend Policy: Evidence from Unfaithful Disclosure Designated Firms","authors":"Soo-yeon Park, Boyoung Moon, Soo-Joon Chae","doi":"10.29189/kaiaair.36.3.6","DOIUrl":"https://doi.org/10.29189/kaiaair.36.3.6","url":null,"abstract":"","PeriodicalId":167043,"journal":{"name":"Accounting Information Review","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121978607","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 Relation between Matching Principle between Revenues and Expenses and Corporate Tax Burden","authors":"M. Young, Park Sung Jong, W. Kim","doi":"10.29189/kaiaair.36.3.8","DOIUrl":"https://doi.org/10.29189/kaiaair.36.3.8","url":null,"abstract":"","PeriodicalId":167043,"journal":{"name":"Accounting Information Review","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128725792","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 LCMS on the Improvement of Environmental Performance through Green Supply-chain Management Techniques","authors":"Jong-min Choe","doi":"10.29189/KAIAAIR.36.2.2","DOIUrl":"https://doi.org/10.29189/KAIAAIR.36.2.2","url":null,"abstract":"","PeriodicalId":167043,"journal":{"name":"Accounting Information Review","volume":"91 3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124728275","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}