Pub Date : 2022-12-31DOI: 10.15710/kgar.2022.20.3.93
Sunkook Kwon, Jiyoung Jang
{"title":"Harmonization Plan between Accounting Standards for Private Schools and Accounting Standards for Public Interest Corporations","authors":"Sunkook Kwon, Jiyoung Jang","doi":"10.15710/kgar.2022.20.3.93","DOIUrl":"https://doi.org/10.15710/kgar.2022.20.3.93","url":null,"abstract":"","PeriodicalId":430849,"journal":{"name":"Korean Governmental Accounting Review","volume":"1 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":"129047645","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.2022.20.3.125
Moon-sub Song, KyungS . Park, K. Kim
{"title":"Case study on accounting and disclosure for virtual assets","authors":"Moon-sub Song, KyungS . Park, K. Kim","doi":"10.15710/kgar.2022.20.3.125","DOIUrl":"https://doi.org/10.15710/kgar.2022.20.3.125","url":null,"abstract":"","PeriodicalId":430849,"journal":{"name":"Korean Governmental Accounting Review","volume":"1 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":"126152077","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 : 2022-08-31DOI: 10.15710/kgar.2022.20.2.71
S. Kang, Heewoo Park
{"title":"Empirical Study on Asymmetric Cost Behavior of Local Governments","authors":"S. Kang, Heewoo Park","doi":"10.15710/kgar.2022.20.2.71","DOIUrl":"https://doi.org/10.15710/kgar.2022.20.2.71","url":null,"abstract":"","PeriodicalId":430849,"journal":{"name":"Korean Governmental Accounting Review","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121471538","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 : 2022-08-31DOI: 10.15710/kgar.2022.20.2.1
Byunggeor Moon, J. Jeong
{"title":"Empirical study on the budget amount's disclosure and winning bid rate in the government contracts","authors":"Byunggeor Moon, J. Jeong","doi":"10.15710/kgar.2022.20.2.1","DOIUrl":"https://doi.org/10.15710/kgar.2022.20.2.1","url":null,"abstract":"","PeriodicalId":430849,"journal":{"name":"Korean Governmental Accounting Review","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116088796","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 : 2022-08-31DOI: 10.15710/kgar.2022.20.2.103
Meeok Cho, Hee-chun Roh
{"title":"A Study on Improving Government Subsidy Programs : Focusing on the Integrated Government Subsidies Management System","authors":"Meeok Cho, Hee-chun Roh","doi":"10.15710/kgar.2022.20.2.103","DOIUrl":"https://doi.org/10.15710/kgar.2022.20.2.103","url":null,"abstract":"","PeriodicalId":430849,"journal":{"name":"Korean Governmental Accounting Review","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117192542","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 : 2022-04-30DOI: 10.15710/kgar.2022.20.1.111
Sang-Ro Kim, Kwanghee Cho
{"title":"Improving National Pension Accounting According to Changes in Korea's Population Structure","authors":"Sang-Ro Kim, Kwanghee Cho","doi":"10.15710/kgar.2022.20.1.111","DOIUrl":"https://doi.org/10.15710/kgar.2022.20.1.111","url":null,"abstract":"","PeriodicalId":430849,"journal":{"name":"Korean Governmental Accounting Review","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122143740","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 : 2022-04-30DOI: 10.15710/kgar.2022.20.1.33
Sang-yum Kang, Dong-wuk Kim, Mi-Hyun Ko
{"title":"Verification of accounting transparency of public interest corporations using Benford’s law","authors":"Sang-yum Kang, Dong-wuk Kim, Mi-Hyun Ko","doi":"10.15710/kgar.2022.20.1.33","DOIUrl":"https://doi.org/10.15710/kgar.2022.20.1.33","url":null,"abstract":"","PeriodicalId":430849,"journal":{"name":"Korean Governmental Accounting Review","volume":"137 1-2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120922254","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 : 2022-04-30DOI: 10.15710/kgar.2022.20.1.71
B. Kim, Yeejin Jeon
{"title":"The Improvement of the Reliability of National Accounting from the Participants’ Perspectives in National Settlement Process : Study on Asset-related Accounting Errors","authors":"B. Kim, Yeejin Jeon","doi":"10.15710/kgar.2022.20.1.71","DOIUrl":"https://doi.org/10.15710/kgar.2022.20.1.71","url":null,"abstract":"","PeriodicalId":430849,"journal":{"name":"Korean Governmental Accounting Review","volume":"233 ","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120977918","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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