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Korean Accounting Review最新文献

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국민연금의 반대의결권행사가 회계정보의 질에 미치는 영향 国民年金行使反对表决权对会计信息质量产生的影响
Korean Accounting Review Pub Date : 2022-12-31 DOI: 10.24056/kar.2022.12.004
유진 신, 정옥 김, 도연 김
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引用次数: 0
K-IFRS 1109(금융상품) 시행 이후 금융회사 이익의 질 변화 K-IFRS1109（金融产品）实施后金融公司利润质量的变化
Korean Accounting Review Pub Date : 2022-12-31 DOI: 10.24056/kar.2022.12.005
희주 김, 원선 백
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引用次数: 0
주요 고객사의 원가 관리와 공급사의 이익 품질 간 관계* 主要客户公司成本管理与供应商利润品质之间的关系*
Korean Accounting Review Pub Date : 2022-12-31 DOI: 10.24056/kar.2022.12.002
소희 박, 재용 신
{"title":"주요 고객사의 원가 관리와 공급사의 이익 품질 간 관계*","authors":"소희 박, 재용 신","doi":"10.24056/kar.2022.12.002","DOIUrl":"https://doi.org/10.24056/kar.2022.12.002","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45279821","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
경영전략과 주가붕괴위험 经营战略和股价崩盘风险
Korean Accounting Review Pub Date : 2022-12-31 DOI: 10.24056/kar.2022.12.001
민경 박, 성일 전, 정은 김
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引用次数: 0
ESG 중요성 공시의 유용성* ESG重要性公告的有用性*
Korean Accounting Review Pub Date : 2022-12-31 DOI: 10.24056/kar.2022.12.003
희연 선우, 상호 이, 우종 이, 인형 이
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引用次数: 0
감사위원회와 외부감사인 간 커뮤니케이션 행태와 감사품질 간의 관계* 审计委员会和外部审计人员之间的沟通行为与审计质量之间的关系*
Korean Accounting Review Pub Date : 2022-12-31 DOI: 10.24056/kar.2022.12.006
준용 홍, 선미 김, 상훈 신
{"title":"감사위원회와 외부감사인 간 커뮤니케이션 행태와 감사품질 간의 관계*","authors":"준용 홍, 선미 김, 상훈 신","doi":"10.24056/kar.2022.12.006","DOIUrl":"https://doi.org/10.24056/kar.2022.12.006","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44933844","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
A Firm##x2019;s Compliance Status with 15 FSC Mandated Core Governance Indicators and Credit Ratings: Focusing on Mandatory Corporate Governance Report Disclosure 一家公司；s对FSC授权的15项核心治理指标和信用评级的合规状况：聚焦强制性公司治理报告披露
Korean Accounting Review Pub Date : 2022-10-31 DOI: 10.24056/kar.2022.10.004
Hansol Lee, Hyoungseok Choo, Ho-Young Lee
{"title":"A Firm##x2019;s Compliance Status with 15 FSC Mandated Core Governance Indicators and Credit Ratings: Focusing on Mandatory Corporate Governance Report Disclosure","authors":"Hansol Lee, Hyoungseok Choo, Ho-Young Lee","doi":"10.24056/kar.2022.10.004","DOIUrl":"https://doi.org/10.24056/kar.2022.10.004","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42484465","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
Audit Pricing of Corporate Spinoffs* 公司分拆的审计定价*
Korean Accounting Review Pub Date : 2022-10-31 DOI: 10.24056/kar.2022.10.003
Ga-Young Choi, B. Lee, Woo‐Jong Lee, Hee‐Yeon Sunwoo, Seunghee Yang
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引用次数: 0
부정적인 ESG 뉴스와 경영자의 자발적 예측 공시 负面ESG新闻与经营者自发性预测公告
Korean Accounting Review Pub Date : 2022-10-31 DOI: 10.24056/kar.2022.10.007
효림 이, 승원 유
{"title":"부정적인 ESG 뉴스와 경영자의 자발적 예측 공시","authors":"효림 이, 승원 유","doi":"10.24056/kar.2022.10.007","DOIUrl":"https://doi.org/10.24056/kar.2022.10.007","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42905945","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
외국인직접투자기업은 조세절감액을 통해 창출된 현금흐름을 투자에 사용하고 있는가##x003F;* 外商直接投资企业是否将通过减税创造的现金流用于投资?
Korean Accounting Review Pub Date : 2022-10-31 DOI: 10.24056/kar.2022.10.001
혜진 우, 영은 홍, 정일 한
{"title":"외국인직접투자기업은 조세절감액을 통해 창출된 현금흐름을 투자에 사용하고 있는가##x003F;*","authors":"혜진 우, 영은 홍, 정일 한","doi":"10.24056/kar.2022.10.001","DOIUrl":"https://doi.org/10.24056/kar.2022.10.001","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48114824","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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