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Korea International Accounting Review最新文献

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The Effect of Inventory Changes on Firm Value 存货变动对企业价值的影响
Korea International Accounting Review Pub Date : 2018-12-01 DOI: 10.21073/kiar.2018..82.010
이석주, D. Yang
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引用次数: 0
The Relationship between Managerial Ability, Business Strategy and Accounting Fraud Risk 管理能力、企业战略与会计舞弊风险的关系
Korea International Accounting Review Pub Date : 2018-10-01 DOI: 10.21073/KIAR.2018..81.007
Hye-jung Ban, 정인회
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引用次数: 1
An Exploratory Study on the Relationship among CEO Dominant Power, Organizational Performances, and the Endogenous / Exogenous Factors CEO支配权力、组织绩效与内因/外因关系的探索性研究
Korea International Accounting Review Pub Date : 2018-08-01 DOI: 10.21073/kiar.2018..80.005
C. Pyo, Sungjin Son, 신성호
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引用次数: 0
Earnings Management and CEO Turnoverin Korean Credit Unions 韩国信用合作社的盈利管理和首席执行官的更替
Korea International Accounting Review Pub Date : 2018-06-01 DOI: 10.21073/KIAR.2018..79.009
박상춘, Yongtao Hong, Wan-Suk Ko
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引用次数: 2
경영자가 영업이익예측치에 부합하려는 유인 经营者为了迎合营业利润预测值
Korea International Accounting Review Pub Date : 2018-06-01 DOI: 10.21073/kiar.2018..79.001
조현우, Bum-Jin Park
{"title":"경영자가 영업이익예측치에 부합하려는 유인","authors":"조현우, Bum-Jin Park","doi":"10.21073/kiar.2018..79.001","DOIUrl":"https://doi.org/10.21073/kiar.2018..79.001","url":null,"abstract":"","PeriodicalId":197273,"journal":{"name":"Korea International Accounting Review","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125133059","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
감사시차의 결정요인에 관한 연구－K－IFRS 도입 전후를 중심으로－ 审计时差的决定因素研究-以K - IFRS引入前后为中心
Korea International Accounting Review Pub Date : 2018-06-01 DOI: 10.21073/KIAR.2018..79.004
배진철, Chung-Heuk Lim, 김명인, 첩기룡
{"title":"감사시차의 결정요인에 관한 연구－K－IFRS 도입 전후를 중심으로－","authors":"배진철, Chung-Heuk Lim, 김명인, 첩기룡","doi":"10.21073/KIAR.2018..79.004","DOIUrl":"https://doi.org/10.21073/KIAR.2018..79.004","url":null,"abstract":"","PeriodicalId":197273,"journal":{"name":"Korea International Accounting Review","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117134740","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
이익 변화 방향에 대한 재무분석가의 예측 일관성이 주가잔류현상에 미치는 영향 财务分析师对利润变化方向的预测一贯性对股价残留现象的影响
Korea International Accounting Review Pub Date : 2018-06-01 DOI: 10.21073/KIAR.2018..79.002
최수영, Chong-Kil Nah, Shin Heejeong, 고재민
{"title":"이익 변화 방향에 대한 재무분석가의 예측 일관성이 주가잔류현상에 미치는 영향","authors":"최수영, Chong-Kil Nah, Shin Heejeong, 고재민","doi":"10.21073/KIAR.2018..79.002","DOIUrl":"https://doi.org/10.21073/KIAR.2018..79.002","url":null,"abstract":"","PeriodicalId":197273,"journal":{"name":"Korea International Accounting Review","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115227905","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
감사기구가 보수주의 회계에 미치는 영향 审计机构对保守主义会计的影响
Korea International Accounting Review Pub Date : 2018-06-01 DOI: 10.21073/kiar.2018..79.003
Sangyun Park, 박승식
{"title":"감사기구가 보수주의 회계에 미치는 영향","authors":"Sangyun Park, 박승식","doi":"10.21073/kiar.2018..79.003","DOIUrl":"https://doi.org/10.21073/kiar.2018..79.003","url":null,"abstract":"","PeriodicalId":197273,"journal":{"name":"Korea International Accounting Review","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134479770","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
기업 신용평가등급이 이익조정에 미치는 차별적 영향 企业信用评级对利润调整的差别影响
Korea International Accounting Review Pub Date : 2010-06-01 DOI: 10.21073/kiar.2019..86.002
박재규, 이정림
{"title":"기업 신용평가등급이 이익조정에 미치는 차별적 영향","authors":"박재규, 이정림","doi":"10.21073/kiar.2019..86.002","DOIUrl":"https://doi.org/10.21073/kiar.2019..86.002","url":null,"abstract":"본 연구의 목적은 가족해체가 남녀의 건강과 삶의 질에 어떤 차별적인 효과가 있는지를 분석하는 것이며, 이를 위해 한국보건사회연구원과 서울대학교 사회복지연구소가 수집한 2006년 및 2008년 복지패널자료를 이용하였다. 즉 본 연구는 2006-2008년 사이에 가족해체를 경험한 282명과 그렇지 않은 150명 등 432명의 자료를 사용하였다. 자료분석 결과에 의하면, 가족해체를 경험한 남녀의 육체적 건강 및 정신적 건강, 삶의 질 수준 등이 모두 열악하게 나타났다. 또한 배우자 동거 남녀에 비해 배우자와 사별 혹은 별거상태에 있는 여성이 상대적으로 빈곤하였으며, 특히 배우자와 이혼한 남녀 모두 정신적 건강상태가 좋지 않은 것으로 나타났다. 응답자의 육체적 및 정신적 건강에 대한 회귀분석 결과에 의하면, 주택, 경제활동, 빈곤, 가족해체 등이 유의미하게 영향을 미쳤고, 특히 배우자와 사별 혹은 이혼한 여성의 육체적 건강이 좋지 않았고, 배우자와 이혼한 남성의 경우 정신적 건강이 좋지 않았다. 그러나 가족해체는 삶의 질에 직접적으로 영향을 미치지 않았지만, 육체적 건강과 정신적 건강은 직접 영향을 미치는 것으로 나타났다.","PeriodicalId":197273,"journal":{"name":"Korea International Accounting Review","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2010-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134060306","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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