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Korean Accounting Review最新文献

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전환사채 발행기업의 이익조정 행태에 관한 연구: 전환사채에 내재된 리픽싱 조항과 콜옵션을 중심으로* 可转换债券发行人收益调整行为研究：重点关注可转换债券中嵌入的再固定条款和看涨期权*。
Q4 Business, Management and Accounting
Korean Accounting Review
Pub Date : 2024-02-28 DOI: 10.24056/kar.2024.02.002
영민 곽, 정한 백
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引用次数: 0
Does Short-Selling Affect Accounting Conservatism? 卖空是否会影响会计保守主义？
Q4 Business, Management and Accounting
Korean Accounting Review
Pub Date : 2024-02-28 DOI: 10.24056/kar.2024.02.001
Sang-Giun Yim, Sewon Kwon
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引用次数: 0
Rank-Specific Audit Hour Dynamics: Managerial Stock Ownership and Fraud-Induced Moderation 特定级别的审计时间动态：管理者持股与欺诈诱发的调节作用
Q4 Business, Management and Accounting
Korean Accounting Review
Pub Date : 2024-02-28 DOI: 10.24056/kar.2024.02.003
Grace Goun Kim, S. Oh, I. Yoon, Ho-Young Lee
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引用次数: 0
부정적인 ESG 뉴스와 원가의 비대칭성* 负面 ESG 新闻与成本之间的不对称*。
Q4 Business, Management and Accounting
Korean Accounting Review
Pub Date : 2024-02-28 DOI: 10.24056/kar.2024.02.004
효림 이, 석우 정
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引用次数: 0
최고경영자 성과측정치 사전 조정: 외부 영입 및 여성 최고경영자의 취임 첫해를 중심으로* 预先调整 CEO 业绩衡量标准：重点关注外部招聘和女性 CEO 上任第一年的业绩*。
Q4 Business, Management and Accounting
Korean Accounting Review
Pub Date : 2024-02-28 DOI: 10.24056/kar.2024.02.005
주현 박, 상철 이, 경태 이
{"title":"최고경영자 성과측정치 사전 조정: 외부 영입 및 여성 최고경영자의 취임 첫해를 중심으로*","authors":"주현 박, 상철 이, 경태 이","doi":"10.24056/kar.2024.02.005","DOIUrl":"https://doi.org/10.24056/kar.2024.02.005","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140417651","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
국내 외국인 투자기업의 국가 간 소득이전에 관한 연구* 国内外商投资企业跨境收入转移研究*
Q4 Business, Management and Accounting
Korean Accounting Review
Pub Date : 2023-10-31 DOI: 10.24056/kar.2023.10.002
재희 조, 태진 정, 선화 최
{"title":"국내 외국인 투자기업의 국가 간 소득이전에 관한 연구*","authors":"재희 조, 태진 정, 선화 최","doi":"10.24056/kar.2023.10.002","DOIUrl":"https://doi.org/10.24056/kar.2023.10.002","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135979994","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
대규모 외국인투자자와 여성의 이사회 참여 大规模的外国投资者与女性参与理事会
Q4 Business, Management and Accounting
Korean Accounting Review
Pub Date : 2023-10-31 DOI: 10.24056/kar.2023.10.004
상철 이, 윤근 이
{"title":"대규모 외국인투자자와 여성의 이사회 참여","authors":"상철 이, 윤근 이","doi":"10.24056/kar.2023.10.004","DOIUrl":"https://doi.org/10.24056/kar.2023.10.004","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135979995","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
이익의 질과 영향요인의 산업별 추세 利润的质量和影响因素的产业类别趋势
Q4 Business, Management and Accounting
Korean Accounting Review
Pub Date : 2023-10-31 DOI: 10.24056/kar.2023.10.001
희주 김, 원선 백
{"title":"이익의 질과 영향요인의 산업별 추세","authors":"희주 김, 원선 백","doi":"10.24056/kar.2023.10.001","DOIUrl":"https://doi.org/10.24056/kar.2023.10.001","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135980137","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
Compound Financial Instruments and Earnings Management: A Pecking Order Theory Perspective 复合金融工具与盈余管理:一个优序理论的视角
Q4 Business, Management and Accounting
Korean Accounting Review
Pub Date : 2023-10-31 DOI: 10.24056/kar.2023.10.003
Jeongmin Yu, Dong-Hoon Yang
{"title":"Compound Financial Instruments and Earnings Management: A Pecking Order Theory Perspective","authors":"Jeongmin Yu, Dong-Hoon Yang","doi":"10.24056/kar.2023.10.003","DOIUrl":"https://doi.org/10.24056/kar.2023.10.003","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135979850","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
재고자산 발생액의 증가시기에 따른 지속성 차이와 시장이상현상* 库存资产发生额增加时期的持续性差异和市场异常现象*
Q4 Business, Management and Accounting
Korean Accounting Review
Pub Date : 2023-10-31 DOI: 10.24056/kar.2023.10.005
단비 김, 오홍 권, 성수 윤
{"title":"재고자산 발생액의 증가시기에 따른 지속성 차이와 시장이상현상*","authors":"단비 김, 오홍 권, 성수 윤","doi":"10.24056/kar.2023.10.005","DOIUrl":"https://doi.org/10.24056/kar.2023.10.005","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135980136","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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