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The Study on Usefulness of Book-Tax Difference at Material Change Disclosure 账面税收差异在重大变动披露中的有用性研究
Korean Accounting Review Pub Date : 2022-02-28 DOI: 10.24056/kar.2022.02.006
Hyo－Jin Lee, Joonhei Cheung, Kyu-an Jeon
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引用次数: 1
An Explorative Study to Detect Accounting Fraud Using a Machine Learning Approach 利用机器学习方法检测会计舞弊的探索性研究
Korean Accounting Review Pub Date : 2022-02-28 DOI: 10.24056/kar.2022.02.005
H. Na, Taejin Jung
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引用次数: 0
Do Discretionary RD Expense and SGA Expense Play Differential Roles in Real Earnings Management in Korea? 在韩国，自主研发费用和SGA费用在实际盈余管理中扮演着不同的角色吗？
Korean Accounting Review Pub Date : 2022-02-28 DOI: 10.24056/kar.2022.02.001
Jong-il Park, Yun-jeong Lee
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引用次数: 0
Information Risk in the Fair Value hierarchy and Audit Efforts 公允价值层级中的信息风险与审计工作
Korean Accounting Review Pub Date : 2022-02-28 DOI: 10.24056/kar.2022.02.003
Soo K. Kang, H. Shawn
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引用次数: 0
The Effect of Changes in the Presentation Position of Foreign Exchange Gains and Losses in the Income Statement on Nonprofessional Investors’ Judgments 损益表中外汇损益列报位置的变化对非专业投资者判断的影响
Korean Accounting Review Pub Date : 2022-02-28 DOI: 10.24056/kar.2022.02.007
Chang Ki Choe, Taesup Shim
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引用次数: 0
Over-investment of Discretionary R&D Expenditure and Delisting of IPO Firms: Differential Effects by Auditor Type 自主研发支出过度投资与上市公司退市：不同审计师类型的差异效应
Korean Accounting Review Pub Date : 2022-02-28 DOI: 10.24056/kar.2022.02.008
K. Kim, Hui Jo
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引用次数: 0
Ownership Structure and Real Earnings Management in Nigeria : The Moderating Effect of Risk Management Committee 尼日利亚股权结构与实际盈余管理：风险管理委员会的调节作用
Korean Accounting Review Pub Date : 2021-12-31 DOI: 10.24056/kar.2021.12.002
Abubakar Ahmad Haruna, Mansor Noorhayati, A. Norhayati
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引用次数: 0
Accounting Fraud Detection Using Forensic Techniques Based on Sentiment Analysis and Interpretable Machine Learning : Focused on Internal Control over Financial Reporting 基于情感分析和可解释机器学习的法医学技术的会计欺诈检测:专注于财务报告的内部控制
Korean Accounting Review Pub Date : 2021-12-31 DOI: 10.24056/kar.2021.12.006
W. Jung, J.-H. Yoon, Kyungho Kim
{"title":"Accounting Fraud Detection Using Forensic Techniques Based on Sentiment Analysis and Interpretable Machine Learning : Focused on Internal Control over Financial Reporting","authors":"W. Jung, J.-H. Yoon, Kyungho Kim","doi":"10.24056/kar.2021.12.006","DOIUrl":"https://doi.org/10.24056/kar.2021.12.006","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48198934","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
An Effect of Book-tax Gap, Legal Systems Difference by Countries on Earning Quality : Focusing on Book-tax Difference 账面税收差距、各国法律制度差异对盈余质量的影响——以账面税收差距为中心
Korean Accounting Review Pub Date : 2021-12-31 DOI: 10.24056/kar.2021.12.007
Seung Jun Kim, J. Park
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引用次数: 0
A Study on the Effect of Convertible Bond with Refixing Option on the Usefulness of Accounting Information 可转换债券再融资选择权对会计信息有用性的影响研究
Korean Accounting Review Pub Date : 2021-12-31 DOI: 10.24056/kar.2021.12.005
Jeong-han Baek, Y. Kwak
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引用次数: 0
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