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Korean Accounting Review最新文献

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The Effect of Company Characteristics on Relationship between Overinvestment and Future Earnings Response Coefficient : Board of Director, Audit Committee and Manager’s Characteristics 公司特征对过度投资与未来盈余反应系数关系的影响:董事会、审计委员会和经理特征
Korean Accounting Review Pub Date : 2021-12-31 DOI: 10.24056/kar.2021.12.008
Do Youn Kim, Jeong Ok Kim
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引用次数: 0
Intangible Value Intensity and Stock Price Crash Risk 无形价值强度与股价崩盘风险
Korean Accounting Review Pub Date : 2021-10-31 DOI: 10.24056/kar.2021.10.004
Sun-young Park, Seok－tae Ha
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引用次数: 1
COVID-19 Crisis and the Value Relevance of Accounting Information COVID-19危机与会计信息的价值相关性
Korean Accounting Review Pub Date : 2021-10-31 DOI: 10.24056/kar.2021.10.008
H. Shawn, Sungho Choi, Youjung Kang, Kwan Choi
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引用次数: 1
Market Abuse Regulation and the Quality of Analyst Reports in Korea: Evidence from Analyst Characteristics 韩国市场滥用监管与分析师报告质量：来自分析师特征的证据
Korean Accounting Review Pub Date : 2021-10-31 DOI: 10.24056/kar.2021.10.003
S. Hwang
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引用次数: 0
Stock Return Synchronicity and Analysts' Target Price Forecasts 股票收益同步性与分析师目标价预测
Korean Accounting Review Pub Date : 2021-10-31 DOI: 10.24056/kar.2021.10.006
Hyungshin Park, Joong-Seok Cho
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引用次数: 0
Decomposition of Managerial Shareholding: Role of Monetary Incentives and Control Rights in Financial Misreporting 管理层持股分解：货币激励和控制权在财务误报中的作用
Korean Accounting Review Pub Date : 2021-10-31 DOI: 10.24056/kar.2021.10.005
Jaehan Ahn
{"title":"Decomposition of Managerial Shareholding: Role of Monetary Incentives and Control Rights in Financial Misreporting","authors":"Jaehan Ahn","doi":"10.24056/kar.2021.10.005","DOIUrl":"https://doi.org/10.24056/kar.2021.10.005","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49510767","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
Relationship between Effective Tax Planning, Governance and Future After-Tax Earnings 有效的税收筹划、治理与未来税后收益的关系
Korean Accounting Review Pub Date : 2021-10-31 DOI: 10.24056/kar.2021.10.002
Youngchul Kim, Hee-young Ma
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引用次数: 0
Corporate Disclosure and Major Shareholders’ Share Pledging 公司信息披露与大股东股权质押
Korean Accounting Review Pub Date : 2021-10-31 DOI: 10.24056/kar.2021.10.001
Wonsuk Ha, Seunghee Yang
{"title":"Corporate Disclosure and Major Shareholders’ Share Pledging","authors":"Wonsuk Ha, Seunghee Yang","doi":"10.24056/kar.2021.10.001","DOIUrl":"https://doi.org/10.24056/kar.2021.10.001","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47508231","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 Theme Audit Review on R&D Accounting: Focusing on Bio-Pharmaceutical Industries 主题审计对研发会计的影响——以生物医药行业为中心
Korean Accounting Review Pub Date : 2021-10-31 DOI: 10.24056/kar.2021.10.007
Seunghee Yang, Jieun Im
{"title":"The Effect of Theme Audit Review on R&D Accounting: Focusing on Bio-Pharmaceutical Industries","authors":"Seunghee Yang, Jieun Im","doi":"10.24056/kar.2021.10.007","DOIUrl":"https://doi.org/10.24056/kar.2021.10.007","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44637911","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
Time-series Similarity of Management Discussion and Analysis (MD&A) Disclosure and it’s Usefulness 管理层讨论与分析（MD&A）披露的时间序列相似性及其有用性
Korean Accounting Review Pub Date : 2021-08-31 DOI: 10.24056/kar.2021.08.003
Ga-Young Choi, Joonil Lee, Hyun-ik Cho
{"title":"Time-series Similarity of Management Discussion and Analysis (MD&A) Disclosure and it’s Usefulness","authors":"Ga-Young Choi, Joonil Lee, Hyun-ik Cho","doi":"10.24056/kar.2021.08.003","DOIUrl":"https://doi.org/10.24056/kar.2021.08.003","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44963137","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
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