Korean Journal of Accounting Research
Latest Publications

TOTAL DOCUMENTS

114

(FIVE YEARS 0)

H-INDEX

2

(FIVE YEARS 0)

Published By Korean Academic Society Of Accounting

1229-3342

Latest Documents Most Cited Documents Contributed Authors Related Sources Related Keywords

Non－linear Properties of the Relation between Largest Shareholder Ownership and Earnings Management：Focusing on Large Business Groups

Korean Journal of Accounting Research ◽

10.21737/kjar.2018.08.23.3.293 ◽

2018 ◽

Vol 23 (3) ◽

pp. 293-327

Author(s):

Jin－Woo Byeon ◽

Pyung－Kyung Kang ◽

Kook－Jae Hwang

Keyword(s):

Business Groups ◽

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The Impact of Characteristics of Board of Directors on Accounting Earnings Quality ：A Comparative Study of the Listed Firms between Korea and China

Korean Journal of Accounting Research ◽

10.21737/kjar.2018.08.23.3.171 ◽

2018 ◽

Vol 23 (3) ◽

pp. 171-193

Author(s):

Young Na ◽

Chun－Mei Quan ◽

Sung－Whan Park

Keyword(s):

Comparative Study ◽

Board Of Directors ◽

Earnings Quality ◽

Accounting Earnings ◽

Listed Firms ◽

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The Attainment of Opportunistic Goals by Auditor Changes and Earnings Value Relevance

Korean Journal of Accounting Research ◽

10.21737/kjar.2018.08.23.3.93 ◽

2018 ◽

Vol 23 (3) ◽

pp. 93-117

Author(s):

Bum－Jin Park

Keyword(s):

Value Relevance

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The Effect of the Use of Financial Measures on Financial Soundness in Public Enterprises Performance Evaluation

Korean Journal of Accounting Research ◽

10.21737/kjar.2018.08.23.3.329 ◽

2018 ◽

Vol 23 (3) ◽

pp. 329-352

Author(s):

Hyun－Jeong Choi ◽

Chun－Mi Pyo

Keyword(s):

Performance Evaluation ◽

Public Enterprises ◽

Financial Measures ◽

Financial Soundness

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Current Issues and Improvement Measures on Property Tax and Comprehensive Real Estate Holding Tax

Korean Journal of Accounting Research ◽

10.21737/kjar.2018.08.23.3.245 ◽

2018 ◽

Vol 23 (3) ◽

pp. 245-266

Author(s):

Moon－Sung Oh

Keyword(s):

Real Estate ◽

Property Tax ◽

Improvement Measures

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The Effect of the Overinvestment on the Accounting Conservatism

Korean Journal of Accounting Research ◽

10.21737/kjar.2018.08.23.3.221 ◽

2018 ◽

Vol 23 (3) ◽

pp. 221-244

Author(s):

Sung－Hwan Kim

Keyword(s):

Accounting Conservatism

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The Effect of CEO’s Overconfidence on Auditor－Client Disagreement

Korean Journal of Accounting Research ◽

10.21737/kjar.2018.08.23.3.39 ◽

2018 ◽

Vol 23 (3) ◽

pp. 39-64

Author(s):

Bo－Sun Shin ◽

Yong－Sang Woo

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The Effect of Firm’s Financial Characteristics on Voluntary Disclosure of Carbon Emission Information

Korean Journal of Accounting Research ◽

10.21737/kjar.2018.08.23.3.119 ◽

2018 ◽

Vol 23 (3) ◽

pp. 119-143

Author(s):

Juan Cui ◽

Mun－Ho Hwang

Keyword(s):

Voluntary Disclosure ◽

Carbon Emission ◽

Financial Characteristics

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The Effect of Sustainable Tax Strategies on Earnings Persistence

Korean Journal of Accounting Research ◽

10.21737/kjar.2018.08.23.3.65 ◽

2018 ◽

Vol 23 (3) ◽

pp. 65-91

Author(s):

Woo－Young Kim ◽

Hee－Young Ma

Keyword(s):

Earnings Persistence

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Problem－Based Learning as a Teaching Method in Financial Accounting Education

Korean Journal of Accounting Research ◽

10.21737/kjar.2018.08.23.3.353 ◽

2018 ◽

Vol 23 (3) ◽

pp. 353-393

Author(s):

Mi－Hwa Choi

Keyword(s):

Teaching Method ◽

Problem Based Learning ◽

Accounting Education ◽

Financial Accounting

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