Pub Date : 2023-04-30DOI: 10.15710/kgar.2023.21.1.197
Heekon Hwang, Han-gyeol Seo
{"title":"Analysis on the financial soundness of Local Urban Rail Transit corporation","authors":"Heekon Hwang, Han-gyeol Seo","doi":"10.15710/kgar.2023.21.1.197","DOIUrl":"https://doi.org/10.15710/kgar.2023.21.1.197","url":null,"abstract":"","PeriodicalId":430849,"journal":{"name":"Korean Governmental Accounting Review","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122625979","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}
Pub Date : 2023-04-30DOI: 10.15710/kgar.2023.21.1.145
Ha Eun Ahn, Seon mi Kim, Seung-Weon Yoo
{"title":"A Review of the Literature on the Internal Control System in the Public Sector : Focusing on the Operation Status and Operation Effect","authors":"Ha Eun Ahn, Seon mi Kim, Seung-Weon Yoo","doi":"10.15710/kgar.2023.21.1.145","DOIUrl":"https://doi.org/10.15710/kgar.2023.21.1.145","url":null,"abstract":"","PeriodicalId":430849,"journal":{"name":"Korean Governmental Accounting Review","volume":"78 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124103174","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}
Pub Date : 2023-04-30DOI: 10.15710/kgar.2023.21.1.95
D. Kang, Chang-Sub Bae, Hyunkyung Lee
{"title":"A Study ESG Management in Local Public Institutions : Gangwon-do Government-Invested and Funded Institutions","authors":"D. Kang, Chang-Sub Bae, Hyunkyung Lee","doi":"10.15710/kgar.2023.21.1.95","DOIUrl":"https://doi.org/10.15710/kgar.2023.21.1.95","url":null,"abstract":"","PeriodicalId":430849,"journal":{"name":"Korean Governmental Accounting Review","volume":"369 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116539054","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}
Pub Date : 2023-04-30DOI: 10.15710/kgar.2023.21.1.35
Seung-myo Shin
{"title":"An Empirical Study on the Causality between Book-tax Conformity and Effective Tax Rate","authors":"Seung-myo Shin","doi":"10.15710/kgar.2023.21.1.35","DOIUrl":"https://doi.org/10.15710/kgar.2023.21.1.35","url":null,"abstract":"","PeriodicalId":430849,"journal":{"name":"Korean Governmental Accounting Review","volume":"68 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121786808","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}
Pub Date : 2023-04-30DOI: 10.15710/kgar.2023.21.1.225
Seong-Gi Yun, Khee-su Bae
{"title":"The Effect of the Number of People Who Have Completed National Accounting Professional Education and Integrity on the Reliability of Financial Statements","authors":"Seong-Gi Yun, Khee-su Bae","doi":"10.15710/kgar.2023.21.1.225","DOIUrl":"https://doi.org/10.15710/kgar.2023.21.1.225","url":null,"abstract":"","PeriodicalId":430849,"journal":{"name":"Korean Governmental Accounting Review","volume":"220 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131527709","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}
Pub Date : 2023-04-30DOI: 10.15710/kgar.2023.21.1.121
Sang-Chul Yoon, Hosung Son
{"title":"Efficiency Analysis of Local Educational Finance Operation by the Office of Education : Focusing on Lifelong Education Projects","authors":"Sang-Chul Yoon, Hosung Son","doi":"10.15710/kgar.2023.21.1.121","DOIUrl":"https://doi.org/10.15710/kgar.2023.21.1.121","url":null,"abstract":"","PeriodicalId":430849,"journal":{"name":"Korean Governmental Accounting Review","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127119316","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}
Pub Date : 2022-12-31DOI: 10.15710/kgar.2022.20.3.31
Yoonjin Park, Ki-Yong Eom
{"title":"A Study on the Current State and Improvement of Government Fiscal Indicators","authors":"Yoonjin Park, Ki-Yong Eom","doi":"10.15710/kgar.2022.20.3.31","DOIUrl":"https://doi.org/10.15710/kgar.2022.20.3.31","url":null,"abstract":"","PeriodicalId":430849,"journal":{"name":"Korean Governmental Accounting Review","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127565478","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}
Pub Date : 2022-12-31DOI: 10.15710/kgar.2022.20.3.1
Kyong Yeon Yoo
{"title":"The improving study of military pension policy : System & Practice organization","authors":"Kyong Yeon Yoo","doi":"10.15710/kgar.2022.20.3.1","DOIUrl":"https://doi.org/10.15710/kgar.2022.20.3.1","url":null,"abstract":"","PeriodicalId":430849,"journal":{"name":"Korean Governmental Accounting Review","volume":"319 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114337754","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}
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