ScholarWorks@Dongguk University

1. Journal Articles(Dongguk Business School > Department of Accounting > 1. Journal Articles)243

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Collection's Items (Sorted by Submit Date in Descending order): 101 to 120 of 243

KCI
경영전략과 발생액의 질

최규담; 김갑순; 유현수

ArticleIssue Date2016Citation회계저널, v.25, no.3, pp 261 - 305Publisher한국회계학회
KCI
이익조정기업과 조세회피기업의 이익지속성과 이익의 시장반응에 관한 연구

홍영도; 김갑순

ArticleIssue Date2016Citation회계저널, v.25, no.1, pp 381 - 421Publisher한국회계학회
SSCISCOPUS
Is Your Degree Worth It? Education-Job Transferability and Job Satisfaction of ICT Workersopen access

Lee, Sung-Tae; Jung, Sun-Moon

ArticleIssue Date2023CitationSAGE Open, v.13, no.4, pp 1 - 15PublisherSAGE PUBLICATIONS INC
KCI
조세혜택이 보수주의에 미치는 영향

남혜정; 손언승; 김갑순

ArticleIssue Date2013Citation세무학연구, v.30, no.2, pp 31 - 65Publisher한국세무학회
SCOPUSKCI
Do Periodically Designated Auditors Increase the Actual Audit Hours Relative to Standard Audit Hours? Focusing on Comparison with Freely Changed Auditors

Park, Jong Il; Jung, Sun Moon; Lee, Yun Jeong

ArticleIssue Date2023Citation회계학연구, v.48, no.4, pp 97 - 143Publisher한국회계학회
SCOPUSKCI
Comparison between Periodic Auditor Designation System and Free Contract System: Focusing on Audit Quality

Park, Jong Il; Jung, Sun-Moon; Lee, Yun Jeong

ArticleIssue Date2023Citation회계학연구, v.48, no.2, pp 33 - 86Publisher한국회계학회
SSCISCOPUS
The Effect of International Financial Reporting Standards Adoption on the Relation Between Earnings Quality and Information Asymmetry in Korea

Cho, Kwanghee; Kwon, Kyoung-min; Yi, Han; Yun, Yongsuk

ArticleIssue Date2015CitationEMERGING MARKETS FINANCE AND TRADE, v.51, pp 95 - 117PublisherROUTLEDGE JOURNALS, TAYLOR & FRANCIS LTD
SSCISCOPUS
Introduction: Technology, Finance, and Trade in Emerging Markets

Kim, YoungJun; Cin, Beom Cheol; Cho, Kwanghee; Yi, Junesuh

ArticleIssue Date2015CitationEMERGING MARKETS FINANCE AND TRADE, v.51, no.5, pp 945 - 946PublisherROUTLEDGE JOURNALS, TAYLOR & FRANCIS LTD
SCOPUS
The effect of fair disclosure regulation on timeliness and informativeness of earnings announcementsopen access

Park, Y.; Song, I.; Yang, D.-H.; Hossain, M.; Koo, J.-H.

ArticleIssue Date2013CitationChina Journal of Accounting Research, v.6, no.1, pp 35 - 49
KCI
조세심판청구의 금액, 쟁점사항 및 조세심판원의 조직개편이 심판결정의 처리기간에 미치는 영향－조세심판원의 비상장주식 관련 심판결정례를 중심으로－

배형남; 김갑순; 윤성만

ArticleIssue Date2014Citation세무와회계저널, v.15, no.5, pp 345 - 372Publisher한국세무학회
SSCISCOPUS
The ties that bind: Social capital and perceived competition during financial crisisopen access

Bolor-Erdene, Batjargal; Jung, Sun-Moon; Park, Sohee

ArticleIssue Date2023CitationFinance Research Letters, v.53, pp 1 - 8PublisherElsevier Inc
KCI
지속가능경영활동이 이익의 질과 조세회피 그리고 기업가치에 미치는 영향

이해성; 김갑순

ArticleIssue Date2015Citation세무와회계저널, v.16, no.5, pp 209 - 242Publisher한국세무학회
KCI
자발적 외부회계감사 확대와 지하경제 양성화

홍기용; 김갑순; 이선표; 박훈

ArticleIssue Date2013Citation회계ㆍ세무와 감사 연구, v.55, no.2, pp 451 - 489
KCI
상증세법상 증여취소권의 가치 분석과 상장주식 증여재산가액 평가방법

오종문; 김갑순

ArticleIssue Date2013Citation세무학연구, v.30, no.3, pp 225 - 256Publisher한국세무학회
KCI
조세심판청구의 특성요인이 심판결정에 미치는 영향

배형남; 김갑순

ArticleIssue Date2015Citation세무와회계저널, v.16, no.6, pp 205 - 237Publisher한국세무학회
KCI
경영전략과 자본비용

유현수; 김갑순; 최규담

ArticleIssue Date2015Citation회계저널, v.24, no.6, pp 393 - 429Publisher한국회계학회
KCI
감사인의 산업전문성이 조세회피와 기업가치의관계에 미치는 영향

박석진; 김갑순

ArticleIssue Date2015Citation세무와회계저널, v.16, no.6, pp 295 - 331Publisher한국세무학회
KCI
경영전략과 조세회피

최규담; 김갑순; 유현수

ArticleIssue Date2015Citation회계학연구, v.40, no.5, pp 271 - 326Publisher한국회계학회
KCI
조세혜택측정치로서 순이연법인세부채증가의 정보효과

홍영도; 김갑순

ArticleIssue Date2015Citation세무와회계저널, v.16, no.3, pp 101 - 135Publisher한국세무학회
KCI
배당소득증대세제와 기업소득환류세제 도입과 주가수익률

홍영도; 김갑순

ArticleIssue Date2015Citation세무와회계저널, v.16, no.2, pp 231 - 260Publisher한국세무학회
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