저자의 연구 키워드

저자의 연구 키워드

#가감항목

#공제감면세액

#관계회사거래

#극단적 손실기업

#금액반전

#기업지배구조점수

#발생액

#발생액 이상현상

#발생액반전

#발생액이익조정

#변화변수

#비대칭적 원가 행태

#비정상 발생액

#빈도반전

#소유-지배괴리도

#손실

#손실기업

#손실회피

#수익률반전

#시장효율성

#실질이익조정

#영구적 차이

#영업이익

#영업현금흐름 과오평가

#원가의 하방경직성

#이연법인세대

#이연법인세비용

#이익고착화

#이익기업

#이익반전

#이익변동예측

#이익-보상관계

#이익상충가설

#이익예측

#이익조정

#이익조정의 영향

#이익지속성

#이익항목

#일시적 차이

#자기반전

#재량발생액

#정보가치

#정보효과

#조세혜택

#주식수익률

#초과수익률

#회계이익

#회계이익-세무이익 차이

#회계투명성

#Abnormal accrual

#Accounting earnings

#Accounting Transparency

#accrual

#Accrual anomaly

#Accrual Earnings Management

#accrual quality

#Affiliates Sales

#asymmetric cost behavior

#Book income-Tax income difference

#BTD

#Conflicts of Interest Theory

#Control-Ownership disparity

#Corporate governance score

#cost stickiness

#deferred tax expense

#deferred tax liability

#discretionary accrual

#discretionary accruals

#Earnings fixation hypothesis

#earnings management

#Earnings persistence

#earnings predictability

#earnings quality

#ERP Systems

#ERP시스템

#Extreme loss firms

#firm characteristic variable

#Frequency Reversal

#income change prediction

#income items

#Income Management

#income prediction

#Income Reversal

#information effect

#information value

#loss

#loss Avoidance

#loss firm

#market efficiency

#Mishkin test

#operation income

#pay-performance relationship

#permanent difference

#profit firms

#Real Earnings Management

#Related Party Transactions

#Return Reversal

#revenue and expense items

#Self Reversal

#TAccrual Reversal

#tax credit

#tax subsidy

#temporary difference

#the Effect of Earnings Management

#Value Reversal