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Korean Accounting Review最新文献

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감사시장의 경쟁과 감사의견구매* 审计市场的竞争与采购审计意见*
Korean Accounting Review Pub Date : 2022-10-31 DOI: 10.24056/kar.2022.10.002
재희 조, 희선 정, 예원 김
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引用次数: 0
최고경영자 유형에 따른 토너먼트 이론의 효과성 검증* 根据首席执行官类型验证淘汰赛理论的有效性*
Korean Accounting Review Pub Date : 2022-10-31 DOI: 10.24056/kar.2022.10.005
준용 홍, 승원 유
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引用次数: 0
자본조달방법이 이익조정과 영업주기에 미치는 영향 资本筹措方法对利润调整和营业周期的影响
Korean Accounting Review Pub Date : 2022-10-31 DOI: 10.24056/kar.2022.10.006
단비 김, 지현 김
{"title":"자본조달방법이 이익조정과 영업주기에 미치는 영향","authors":"단비 김, 지현 김","doi":"10.24056/kar.2022.10.006","DOIUrl":"https://doi.org/10.24056/kar.2022.10.006","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":"48606474","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
Stakeholder Orientation, Customer Concentration, and Trade Credit Provision* 利益相关者导向、客户集中度与贸易信贷*
Korean Accounting Review Pub Date : 2022-10-31 DOI: 10.24056/kar.2022.10.008
Jonghan Kim, Sehee Kim, Meeok Cho, B. Lee
{"title":"Stakeholder Orientation, Customer Concentration, and Trade Credit Provision*","authors":"Jonghan Kim, Sehee Kim, Meeok Cho, B. Lee","doi":"10.24056/kar.2022.10.008","DOIUrl":"https://doi.org/10.24056/kar.2022.10.008","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":"43408713","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 Association between Financial Statements Comparability and Corporate Risk-taking 财务报表可比性与企业风险承担的关系
Korean Accounting Review Pub Date : 2022-08-31 DOI: 10.24056/kar.2022.08.007
Hyejin Ahn
{"title":"The Association between Financial Statements Comparability and Corporate Risk-taking","authors":"Hyejin Ahn","doi":"10.24056/kar.2022.08.007","DOIUrl":"https://doi.org/10.24056/kar.2022.08.007","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46576593","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 Taxable Income Volatility and Taxable Income Smoothing on Firm Risk 应纳税所得额波动与平滑对企业风险的影响
Korean Accounting Review Pub Date : 2022-08-31 DOI: 10.24056/kar.2022.08.003
Im-Hyeon Kim
{"title":"The Effect of Taxable Income Volatility and Taxable Income Smoothing on Firm Risk","authors":"Im-Hyeon Kim","doi":"10.24056/kar.2022.08.003","DOIUrl":"https://doi.org/10.24056/kar.2022.08.003","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43221165","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
Disclosure Quality Related to Fair Value and Value Relevance of Accounting Information 公允价值披露质量与会计信息的价值相关性
Korean Accounting Review Pub Date : 2022-08-31 DOI: 10.24056/kar.2022.08.001
S. Jeong, N. Jung, Kwangbok Hue
{"title":"Disclosure Quality Related to Fair Value and Value Relevance of Accounting Information","authors":"S. Jeong, N. Jung, Kwangbok Hue","doi":"10.24056/kar.2022.08.001","DOIUrl":"https://doi.org/10.24056/kar.2022.08.001","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46158642","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 Usefulness of the Quality of Corporate Tax Accruals as a Tool for Detecting Tax-related Information Risk: Analysis Using Stock Price Crash Risk 企业应计税质量作为检测涉税信息风险工具的有用性——基于股价暴跌风险的分析
Korean Accounting Review Pub Date : 2022-08-31 DOI: 10.24056/kar.2022.08.004
K. Kim, Semi Lee, J. Lee
{"title":"The Usefulness of the Quality of Corporate Tax Accruals as a Tool for Detecting Tax-related Information Risk: Analysis Using Stock Price Crash Risk","authors":"K. Kim, Semi Lee, J. Lee","doi":"10.24056/kar.2022.08.004","DOIUrl":"https://doi.org/10.24056/kar.2022.08.004","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48822161","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
Earnings Forecasts and Implied Cost of Equity Capital 收益预测与隐含权益资本成本
Korean Accounting Review Pub Date : 2022-08-31 DOI: 10.24056/kar.2022.08.008
Seung-Yeon Lim
{"title":"Earnings Forecasts and Implied Cost of Equity Capital","authors":"Seung-Yeon Lim","doi":"10.24056/kar.2022.08.008","DOIUrl":"https://doi.org/10.24056/kar.2022.08.008","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46580739","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
Sentiment Analysis of News on Corporation Using KoBERT 基于KoBERT的企业新闻情感分析
Korean Accounting Review Pub Date : 2022-08-31 DOI: 10.24056/kar.2022.08.002
Jiwon Hyeon, Joonil Lee, Hyunkwon Cho
{"title":"Sentiment Analysis of News on Corporation Using KoBERT","authors":"Jiwon Hyeon, Joonil Lee, Hyunkwon Cho","doi":"10.24056/kar.2022.08.002","DOIUrl":"https://doi.org/10.24056/kar.2022.08.002","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48588818","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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