저자의 연구 키워드

저자의 연구 키워드

#감사인 규모

#건설폐기물 기업

#결산조정사항

#고객충성제도

#공정가치

#국제회계기준

#마일리지(포인트)제도

#무형자산

#바터거래

#법인세 추징세액

#분할

#비유동자산

#세무조정대리인 규모

#양도소득세 신고행태

#영업활동 현금흐름

#이익조정

#장부－세무상 차이

#재량적 발생액

#조세마찰

#조세제도적 요인

#조세형평

#조세회피성향

#차입금 의존도

#채권

#특수관계자 거래

#포괄적인 조세회피방지규정

#합병

#accounting frauds

#Anti-tax evasive clause

#audit failure

#auditor size

#barter-trading

#book－tax difference

#Capital Gain Tax Reporting Behavior

#Cash Flow from Operating Activities

#Construction Waste Disposal Industry

#corporation tax amount by the result of tax audits

#Currency derivatives

#customer loyalty programmes

#discretionary accruals

#Division

#Earnings Management Behavior

#Earnings response coefficients (ERC)

#fair value

#Foreign exchange risk

#Foreign exchange risk management

#IFRS

#Information Contents

#Intangible asset

#Leverage Level

#material misstatement risks

#Merger

#mileage programmes

#Non-current Asset

#Omission of Recognition

#professional skepticism

#Receivables

#Related Party Transaction

#tax agent for a tax reconciliation

#tax deductions allowed by book entry

#Tax Equity

#tax friction

#Tax Institutional Factors

#The Propensity to Tax Avoidance

#Treatment Commission of the Sudokwon Landfill Site

#Waste Disposal Provisions