Korean Accounting Review最新文献

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Economic Uncertainty and Value Relevance of Accounting Information 经济不确定性与会计信息的价值相关性
Korean Accounting Review Pub Date : 2022-04-30 DOI: 10.24056/kar.2022.04.002
Sungho Choi, Younsung Kang, Kwan Choi
{"title":"Economic Uncertainty and Value Relevance of Accounting Information","authors":"Sungho Choi, Younsung Kang, Kwan Choi","doi":"10.24056/kar.2022.04.002","DOIUrl":"https://doi.org/10.24056/kar.2022.04.002","url":null,"abstract":"Uncertainty, unlike risk, is hard to be predicted and measured. When economic uncertainty increases, it becomes difficult for policy makers and investors to respond and come up with the ambiguous economic situation. The uncertainty not only reduces consumption, investment and employment but also increases volatility of stock price. As an example, recent COVID-19 has increased uncertainty in the global economy. Governments have tried to resolve the uncertainty through active monetary and financial policies, but these policies are not successful but result in widening the gap between the real market and capital market. A few economists recently have developed economic uncertainty index to diagnose and resolve the economic difficulties. They applied textual analysis to measure the index using mass media articles and economic reports of EIU(Economic Intelligence Unit). This study investigates whether the uncertainty affects the value relevance of accounting information using WUI(World Uncertainty Index) developed by Ahir et al. (2018). The results show that EPS and BV of equity lose their value relevance significantly as economic uncertainty increases during the period from 1999 to 2020. The value relevance of accruals and operating cash flow also decrease significantly during high uncertainty period although they have different characteristics. These results show that the economic uncertainty lowers the usefulness of accounting information. © 2022, Korean Accounting Association. All rights reserved.","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44128552","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
The Effect of Standard Audit Hours Policy on Audit Quality 标准审计时间政策对审计质量的影响
Korean Accounting Review Pub Date : 2022-04-30 DOI: 10.24056/kar.2022.04.008
Yeonjoo Cho, Min-hee Kim, Kyu-an Jeon
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引用次数: 5
The Auditors’ Responses to Management’s Overconfident Tone 审计人员对管理层过度自信的回应
Korean Accounting Review Pub Date : 2022-04-30 DOI: 10.24056/kar.2022.04.001
Hyejeong Shin, Su-in Kim, Hee‐Yeon Sunwoo
{"title":"The Auditors’ Responses to Management’s Overconfident Tone","authors":"Hyejeong Shin, Su-in Kim, Hee‐Yeon Sunwoo","doi":"10.24056/kar.2022.04.001","DOIUrl":"https://doi.org/10.24056/kar.2022.04.001","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43986660","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
Examination on Tax Avoidance Measures and Earnings Management: Focusing on Effective Tax Rates and Discretionary Accruals 避税措施与盈余管理研究:以有效税率和可支配应计项目为重点
Korean Accounting Review Pub Date : 2022-04-30 DOI: 10.24056/kar.2022.04.004
Haerin Shim, Kiho Choi, J. Yoo
{"title":"Examination on Tax Avoidance Measures and Earnings Management: Focusing on Effective Tax Rates and Discretionary Accruals","authors":"Haerin Shim, Kiho Choi, J. Yoo","doi":"10.24056/kar.2022.04.004","DOIUrl":"https://doi.org/10.24056/kar.2022.04.004","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41877337","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 Comparability of Financial Statements and Dividends and Information Asymmetry in Korea 韩国财务报表与股利可比性与信息不对称的关系
Korean Accounting Review Pub Date : 2022-04-30 DOI: 10.24056/kar.2022.04.003
Hyejin Ahn, H. Oh
{"title":"The Association between Comparability of Financial Statements and Dividends and Information Asymmetry in Korea","authors":"Hyejin Ahn, H. Oh","doi":"10.24056/kar.2022.04.003","DOIUrl":"https://doi.org/10.24056/kar.2022.04.003","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47644255","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
Internal Audit Function and Preliminary Earnings Quality 内部审计职能与初步盈余质量
Korean Accounting Review Pub Date : 2022-04-30 DOI: 10.24056/kar.2022.04.007
Bosun Shin, Jongsoo Han, Chairin Park, Seung-Im Hyun
{"title":"Internal Audit Function and Preliminary Earnings Quality","authors":"Bosun Shin, Jongsoo Han, Chairin Park, Seung-Im Hyun","doi":"10.24056/kar.2022.04.007","DOIUrl":"https://doi.org/10.24056/kar.2022.04.007","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47568973","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
Calendar Effects on Quarterly Earnings and Market Pricing 日历对季度收益和市场定价的影响
Korean Accounting Review Pub Date : 2022-04-30 DOI: 10.24056/kar.2022.04.005
Namho Kang
{"title":"Calendar Effects on Quarterly Earnings and Market Pricing","authors":"Namho Kang","doi":"10.24056/kar.2022.04.005","DOIUrl":"https://doi.org/10.24056/kar.2022.04.005","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46860968","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 Accounting Transparency Improvement Plan of Order-made Production Industry on Accounting Transparency and Information Asymmetry 订单生产型行业会计透明度改进计划对会计透明度和信息不对称的影响
Korean Accounting Review Pub Date : 2022-04-30 DOI: 10.24056/kar.2022.04.006
S. Choi
{"title":"The Effect of the Accounting Transparency Improvement Plan of Order-made Production Industry on Accounting Transparency and Information Asymmetry","authors":"S. Choi","doi":"10.24056/kar.2022.04.006","DOIUrl":"https://doi.org/10.24056/kar.2022.04.006","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68959722","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
Managers’ Responses to the Announcement of K-IFRS 1116 管理人员对K-IFRS 1116公告的回应
Korean Accounting Review Pub Date : 2022-02-28 DOI: 10.24056/kar.2022.02.002
Byungchul Choi, Sooin Kim, Doo-cheol Moon
{"title":"Managers’ Responses to the Announcement of K-IFRS 1116","authors":"Byungchul Choi, Sooin Kim, Doo-cheol Moon","doi":"10.24056/kar.2022.02.002","DOIUrl":"https://doi.org/10.24056/kar.2022.02.002","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49092728","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: 3
The Level of Audit Fees at Auditor-level and Audit Quality 审计收费水平与审计质量
Korean Accounting Review Pub Date : 2022-02-28 DOI: 10.24056/kar.2022.02.004
Sunyoung Park, Catherine Heyjung Sonu
{"title":"The Level of Audit Fees at Auditor-level and Audit Quality","authors":"Sunyoung Park, Catherine Heyjung Sonu","doi":"10.24056/kar.2022.02.004","DOIUrl":"https://doi.org/10.24056/kar.2022.02.004","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47802277","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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