저자의 연구 키워드

저자의 연구 키워드

#경영자 예측

#과세소득관리

#국내기관투자자

#기업결합

#기업지배구조

#기업특성

#반전기대가설

#발생액

#법인세동반 발생액

#법인세비동반 발생액

#부의영업권

#부의영업권 환입

#사외이사

#사외이사의 참석도

#세금비용과 재무보고비용의 상충관계

#소액주주권

#소유지배괴리도

#시장성과

#영업권

#영업권 상각

#외국인투자자

#의결권

#이익고착가설

#이익관리

#이익관리수단

#이익조정

#자기주식취득

#재량적발생액

#재무성과

#주가수익률

#증권발행기업

#지배구조

#지속성

#현금배당

#현금흐름권

#횡령 및 배임 사건

#효율적 시장

#Accruals

#accruals with current period tax implications

#accruals without current period tax implications

#amortization

#business combination

#Business Group

#cash deficit

#cash flow rights

#Cash from operations

#controlling shareholders

#Debt Ratio

#Discretionary Accruals

#dividends

#earnings management

#earnings management vehicles

#financial performance

#firm characteristics

#goodwill

#institutional investors

#Leverage

#Management Earnings Forecast Accuracy

#management forecast

#market- based performance

#Market Efficiency

#matching financing strategy

#minority shareholder

#negative goodwill

#opportunism

#outside director

#outside directors

#pecking order theory

#Persistence and Market Pricing of Accruals

#Related Party Transaction

#security issuers

#share repurchases

#static tradeoff theory

#Stock Option Exercises

#taxable income management

#the tradeoff between tax costs and non-tax costs

#voting rights

#wedge