저자의 연구 키워드

저자의 연구 키워드

#(excess) meals and entertainment expenditures

#2단계 최소자승법

#가치관련성

#가치함수

#감사인 전문성가설

#개발비

#경제적 유인

#계속감사기간

#고정자산저분손익

#과세소득

#과세소득 조정

#과세포착률 제고방안

#기부금

#기업가치

#기업특성

#납세자 속성

#내부통제

#단일세율성

#대형회계법인

#무자료거래

#발생액 이익조정

#배당 모형

#배당금 지급액

#법인세율 인하

#변동계수

#보고 이익의 차이

#부담할 세액

#부채비율가설

#비대칭적 매도성향

#세무보고이익

#세법상 손금한도초과

#소유구조

#손금한도

#손실회피현상

#수익관련성

#수입배당금 익금불산입 제도

#실물거래 이익조정

#심리계정

#심리회계

#암묵세

#연구개발비 자산화비율

#연구개발비 지출액

#유효세율

#음료업체

#이연법인세

#이연법인세 자산

#이연법인세자산 평가충당금

#이월결손금의 법인세 효과

#이익예측의 정확성

#이익예측의 편의

#이익유연화

#이익조정

#잔차변동계수

#재량적 발생액

#재무보고이익

#재무분석가의 이익예측오차

#재무제표

#절세행위

#접대비

#접대비 손금한도

#조세부담의 공평성

#조세회피

#조세회피추정액

#주가 반응

#준비금

#최저한세

#최저한세 납부가능성

#퇴직급여충당금

#퇴직보험

#특수관계자

#프로스펙트이론

#해외자회사

#환율변동

#회계이익

#회계이익과 과세소득의 차이

#Accrual management

#advanced deduction for tax purpose

#alternative minimum tax

#AMT

#analysts` earnings forecast error

#auditor expertise hypothesis

#auditor size

#beverage manufacturers

#Book Income

#book-tax income difference

#book-tax income differences

#charitable contributions

#coefficient of residual variation

#coefficient of variation

#corporate ownership

#Corporate Propensity

#Corporate tax rate reduction

#CRV

#CV

#debt covenant hypothesis

#deferred tax

#deferred tax asset

#discretionary accruals

#discretionary components

#disposition effect

#dividend model

#dividend payments

#earnings forecast accuracy

#earnings forecast bias

#Earnings management

#equity

#financial statements

#firm characteristics

#Firm Value

#foreign currencyfluctuation

#foreign subsidiary

#gain or loss from fixed assets disposal

#how to reduce the tax loopholes

#income tax effect of net operating Losses

#income－smoothing hypothesis

#internal control

#Loss aversion

#meals & entertainment expenditure

#Meals & Entertainment tax deductible limit

#mental account

#mental accounting

#optimal decision－making

#probability to pay AMT

#prospect theory

#R&D 모형

#R&D capitalization ratio

#R&D expenditure

#R&D expenditures

#R&D model

#Real earnings management

#reducing tax payments

#Related Party

#revenue contribution

#Revenue relevance

#severance allowance

#severance insurance

#single-rate taxation

#stock market response

#Tax Avoidance

#tax burden Liability

#tax burden rate

#tax deduction limit

#tax incentives

#taxable avoidance

#Taxable Income

#taxable income management

#tax-deductibility

#the value relevance of capitalized R&D

#transactions without records

#two-stage least square method

#valuation allowance for deferred tax assets

#value function