Korean Accounting Review
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198
(FIVE YEARS 46)

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1
(FIVE YEARS 0)

Published By Korean Accounting Association (Kaa)

2508-7193, 1229-3288
Latest Documents Most Cited Documents Contributed Authors Related Sources Related Keywords

A Study on ESG Determinants and Firm Value : Focusing on Economic Policy Uncertainty and Operating Income Volatility

2021 ◽  
Vol 46 (6) ◽  
pp. 115-139
Author(s):  
Chang Seop Rhee ◽  
A-reum Jung ◽  
Hongmin Chun
Keyword(s):  
Economic Policy ◽  
Firm Value ◽  
Policy Uncertainty ◽  
Income Volatility ◽  
Operating Income ◽  
Economic Policy Uncertainty

An Effect of Book-tax Gap, Legal Systems Difference by Countries on Earning Quality : Focusing on Book-tax Difference

2021 ◽  
Vol 46 (6) ◽  
pp. 219-253
Author(s):  
Seung Jun Kim ◽  
Jae Whan Park
Keyword(s):  
Legal Systems ◽  
Tax Gap ◽  
Earning Quality

A Study on the Effect of Convertible Bond with Refixing Option on the Usefulness of Accounting Information

2021 ◽  
Vol 46 (6) ◽  
pp. 141-179
Author(s):  
Jeong Han Baek ◽  
Young Min Kwak
Keyword(s):  
Accounting Information ◽  
Convertible Bond

Ownership Structure and Real Earnings Management in Nigeria : The Moderating Effect of Risk Management Committee

2021 ◽  
Vol 46 (6) ◽  
pp. 37-65
Author(s):  
Abubakar Ahmad Haruna ◽  
Mansor Noorhayati ◽  
Abdullah Norhayati
Keyword(s):  
Risk Management ◽  
Earnings Management ◽  
Ownership Structure ◽  
Moderating Effect ◽  
Real Earnings Management ◽  
Management Committee ◽  
Risk Management Committee

The Effect of Losses Avoidance and Corporate Governance on Tax Divergence

2021 ◽  
Vol 46 (6) ◽  
pp. 67-113
Author(s):  
Jongil Park ◽  
Yun-Jeong Lee
Keyword(s):  
Corporate Governance

Corporate Disclosure and Major Shareholders’ Share Pledging

2021 ◽  
Vol 46 (5) ◽  
pp. 1-40
Author(s):  
Wonsuk Ha ◽  
Seunghee Yang
Keyword(s):  
Corporate Disclosure
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