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Korean Accounting Review最新文献

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Analysts’ Job Change and Earnings Forecast Behaviors 分析师的工作变动与盈利预测行为
Q4 Business, Management and Accounting
Korean Accounting Review
Pub Date : 2022-08-31 DOI: 10.24056/kar.2022.08.005
Sohee Park, J. Shin, Sung‐Choon Kang
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引用次数: 0
A Study on the Effect on ESG Performance on the Speed of the Stock Price Process: Focused on Stock Price Delay ESG绩效对股价过程速度的影响研究:以股价延迟为中心
Q4 Business, Management and Accounting
Korean Accounting Review
Pub Date : 2022-08-31 DOI: 10.24056/kar.2022.08.006
A. Jung, Mi Joo Lee
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引用次数: 0
Earnings Conservatism and Repatriation Tax Costs 收益保守主义与遣返税收成本
Q4 Business, Management and Accounting
Korean Accounting Review
Pub Date : 2022-06-30 DOI: 10.24056/kar.2022.06.004
Lee-Seok Hwang, Myung‐In Kim
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引用次数: 1
Foreign Ownership and Labor Investment Efficiency 外资所有权与劳动投资效率
Q4 Business, Management and Accounting
Korean Accounting Review
Pub Date : 2022-06-30 DOI: 10.24056/kar.2022.06.003
Sang－yi Shin, Hongmin Chun, J. Brodmann
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引用次数: 0
Innovation and Asymmetric Cost Behavior 创新与不对称成本行为
Q4 Business, Management and Accounting
Korean Accounting Review
Pub Date : 2022-06-30 DOI: 10.24056/kar.2022.06.006
Hyesoo Ko, Yanghon Chung, C. Woo
{"title":"Innovation and Asymmetric Cost Behavior","authors":"Hyesoo Ko, Yanghon Chung, C. Woo","doi":"10.24056/kar.2022.06.006","DOIUrl":"https://doi.org/10.24056/kar.2022.06.006","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47656972","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
Combined Dividend and Earnings Reporting Policies: Signaling or Managerial Opportunism? 合并股利和收益报告政策:信号还是管理机会主义?
Q4 Business, Management and Accounting
Korean Accounting Review
Pub Date : 2022-06-30 DOI: 10.24056/kar.2022.06.007
K. Kim, Yun W. Park, J. Lee
{"title":"Combined Dividend and Earnings Reporting Policies: Signaling or Managerial Opportunism?","authors":"K. Kim, Yun W. Park, J. Lee","doi":"10.24056/kar.2022.06.007","DOIUrl":"https://doi.org/10.24056/kar.2022.06.007","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43715900","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
Tax Avoidance and Firm Value: International Evidence 避税与企业价值:国际证据
Q4 Business, Management and Accounting
Korean Accounting Review
Pub Date : 2022-06-30 DOI: 10.24056/kar.2022.06.002
Y. Lee, Kiho Choi
{"title":"Tax Avoidance and Firm Value: International Evidence","authors":"Y. Lee, Kiho Choi","doi":"10.24056/kar.2022.06.002","DOIUrl":"https://doi.org/10.24056/kar.2022.06.002","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42632108","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
Managerial Ability and Analyst Participation on Earnings Conference Calls 管理能力与分析师参与财报电话会议
Q4 Business, Management and Accounting
Korean Accounting Review
Pub Date : 2022-06-30 DOI: 10.24056/kar.2022.06.008
Minkwan Ahn, Sehee Kim, Hangsoo Kyung
{"title":"Managerial Ability and Analyst Participation on Earnings Conference Calls","authors":"Minkwan Ahn, Sehee Kim, Hangsoo Kyung","doi":"10.24056/kar.2022.06.008","DOIUrl":"https://doi.org/10.24056/kar.2022.06.008","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48946388","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
Career Concerns and Management Forecast Precision 职业关注和管理预测精度
Q4 Business, Management and Accounting
Korean Accounting Review
Pub Date : 2022-06-30 DOI: 10.24056/kar.2022.06.001
Suil Pae, C. Song, A. Yi
{"title":"Career Concerns and Management Forecast Precision","authors":"Suil Pae, C. Song, A. Yi","doi":"10.24056/kar.2022.06.001","DOIUrl":"https://doi.org/10.24056/kar.2022.06.001","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47377937","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 Abnormal Audit Hours on Earnings Persistence and Discretionary Accruals: Using the Rank-Specific Audit Hours Data 非正常审计时数对盈余持续性和可自由支配应计项目的影响——利用特定级别审计时数数据
Q4 Business, Management and Accounting
Korean Accounting Review
Pub Date : 2022-06-30 DOI: 10.24056/kar.2022.06.005
Jong-il Park, Kyunga Na, Yun-jeong Lee
{"title":"The Effect of Abnormal Audit Hours on Earnings Persistence and Discretionary Accruals: Using the Rank-Specific Audit Hours Data","authors":"Jong-il Park, Kyunga Na, Yun-jeong Lee","doi":"10.24056/kar.2022.06.005","DOIUrl":"https://doi.org/10.24056/kar.2022.06.005","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47480477","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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