저자의 연구 키워드

저자의 연구 키워드

#결과통제

#규모의 경제

#대리인이론

#무수익여신비율

#범위의 경제

#법인세조정가설

#법인세평준화 정도

#보상계약

#분할신설회사

#분할회사

#세전순이익의 증감

#세전순이익증감의 지속기간

#유효법인세율

#유효법인세율의 비대칭성

#일반은행

#자료포락분석

#자료포락분석(DEA)

#조직통제이론

#지주회사

#판매직원

#학습효과

#행위통제

#회계개혁법안

#회계법인

#회사분할

#효율성

#Abnormal Accruals

#Accounting Firm

#accounting reform legislation

#Agency Theory

#and Administrative Costs

#asymmetry of effective tax rate

#Audit Engagement

#Audit Quality

#Behavior Control

#BIS capital adequacy ratio

#BIS기준자기자본비율

#Client Firm

#commercial banks

#Compensation Contract

#corporate division

#Cost Stickiness

#data envelopment analysis

#Data Envelopment Analysis (DEA)

#Data Envelopment Analysis(DEA)

#degree of income tax smoothing

#economies of scale

#economies of scope

#effective tax rate

#efficiency

#General

#holding company

#income tax adjustment hypothesis

#increase/decrease in earnings before taxes

#Labor Costs

#learning effect

#Manufacturing Costs

#Manufacturing Overhead Costs

#Material Costs

#non-performing loans ratio

#Organizational Control Theory

#Outcome Control

#persistence of change in earnings before taxes

#production efficiency

#public accounting firm

#Salesperson

#Selling

#spinoffs

#Sticky Cost Behavior