{"title":"Life Position, Job Stress and Job Satisfaction of Staff Accountants in Korean Tax Preparation Firms","authors":"Hoonbae Kim, Jounghee Byun, Sanghun Kim","doi":"10.29189/KAIAAIR.36.2.7","DOIUrl":"https://doi.org/10.29189/KAIAAIR.36.2.7","url":null,"abstract":"","PeriodicalId":167043,"journal":{"name":"Accounting Information Review","volume":"93 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":"124638399","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 the Use of Derivative Instruments as Hedging Purpose and the Application of Hedge Accounting on Firm Value","authors":"P. Young, E. Cho","doi":"10.29189/KAIAAIR.36.2.10","DOIUrl":"https://doi.org/10.29189/KAIAAIR.36.2.10","url":null,"abstract":"","PeriodicalId":167043,"journal":{"name":"Accounting Information Review","volume":"20 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":"127695047","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 Impact of Auditor Designation on Cost of Debt","authors":"Minjung Kang, Lee Myung Gun","doi":"10.29189/KAIAAIR.36.2.11","DOIUrl":"https://doi.org/10.29189/KAIAAIR.36.2.11","url":null,"abstract":"","PeriodicalId":167043,"journal":{"name":"Accounting Information Review","volume":"1 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":"130390427","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":"Harmonization of Accounting Standards for Not-for-profit Organizations and Accounting Standards for Public-service Corporations","authors":"Hyun-Geol Shin","doi":"10.29189/kaiaair.36.2.9","DOIUrl":"https://doi.org/10.29189/kaiaair.36.2.9","url":null,"abstract":"","PeriodicalId":167043,"journal":{"name":"Accounting Information Review","volume":"50 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":"114852733","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":"Unsystematic Association between Earnings Management and Audit Fee","authors":"Su-Kyung An, Byung-Chull Lee","doi":"10.29189/kaiaair.36.2.4","DOIUrl":"https://doi.org/10.29189/kaiaair.36.2.4","url":null,"abstract":"","PeriodicalId":167043,"journal":{"name":"Accounting Information Review","volume":"81 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":"123712445","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 the Effect of Tax Exemption on the Capital Gain from Fund on Investment in Fund","authors":"H. Cho","doi":"10.29189/KAIAAIR.36.2.6","DOIUrl":"https://doi.org/10.29189/KAIAAIR.36.2.6","url":null,"abstract":"","PeriodicalId":167043,"journal":{"name":"Accounting Information Review","volume":"115 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":"134032495","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":"Managerial Centrality and Implied Cost of Equity Capital: Evidence from Korea","authors":"Boyoung Moon, Hongmin Chun","doi":"10.29189/KAIAAIR.36.2.5","DOIUrl":"https://doi.org/10.29189/KAIAAIR.36.2.5","url":null,"abstract":"","PeriodicalId":167043,"journal":{"name":"Accounting Information Review","volume":"19 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":"114673120","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}