ScholarWorks@Dongguk University: Cho, Kwang hee

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Cho, Kwang hee (조광희)

Dongguk Business School (Department of Accounting)

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Tel 02-2260-3296
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이익조정:3||KIFRS:3||ESG:3||IFRS:3||accounting conservatism:2||LBO:2||보수주의:2||실제이익조정:2||accounting quality:2||조절효과:2||KT:2||M&A:2||information asymmetry:2||비교가능성:2||Value relevance:2||Intangible assets:2||상장폐지:2||SOX:2||가치관련성:2||국제회계기준:2||NOA:2||감사노력:2||발생액의 질:2||PEF:2||CSR:1||China:1||Comparability:1||Component audit:1||Computer software:1||Consolidated financial statements:1||Contracts with percentageofcompletion method:1||Convertible Bonds:1||Corporate Social Responsibility(CSR):1||Cost of capital:1||Cost of debt:1||Creating Shared Value(CSV):1||Credit card:1||Credit rating:1||Crossborder mergers:1||Defined Benefit Obligation:1||Delisting:1||Development costs:1||Disclosure quality:1||ESG committee:1||ESG 위원회:1||Earning management:1||Earnings Management:1||Earnings Persistence:1||Earnings Quality:1||Earnings management:1||Education & Training expenses:1||Employee:1||Employee Stock Ownership Association:1||Employee Stock Ownership Plan:1||Enron:1||Financial Performance:1||Financial Statements:1||Financial assets:1||Firm Visibility:1||Gender Quota System:1||GiGA Island:1||Going Concern:1||Goodwill:1||Group audit:1||Growth:1||IACS:1||Independence:1||Institutional environments:1||Internal Control:1||International Financial Reporting Standards:1||KIFRS 의무도입:1||KQF:1||Key Audit Matter:1||Korea:1||Korean Qualification Framework:1||K－IFRS:1||Logistic regression:1||Mergers and Acquisitions:1||Moderating Effect:1||Motivation:1||NCS:1||NQF:1||National Accounting:1||National Competency Standards:1||National Pension:1||New ISA:1||Ohlson model.:1||Outside Directors:1||Overconfidence:1||Pension provision liabilities:1||Prepaid expenses:1||Prepaid point:1||Proactive Board Behavior:1||Projected Unit Credit:1||Prospect이론:1||R&D Investment:1||R&D expenses:1||R&D 가치분석:1||Reactive Board Behavior:1||Real Earnings Management:1||Real Options:1||Receiver operating curve.:1||Regulatory Effects:1||Related Parties:1||Riskbased approach:1||Separate financial statements:1||Strategic Flexibility:1||Target firm:1||Technology Commercialization:1||Uncertainty:1||Unfaithful disclosure:1||Unification tax:1||WACC:1||Woman Directors:1||abnormal expense:1||absorbed slack:1||accounting comparability:1||accounting education:1||accounting transparency:1||accrual earnings management:1||auditor:1||consumption tax:1||corporate governance:1||corporate governance characteristics:1||cost of equity capital:1||delisting:1||discretionary  loan  loss  allowance:1||earnings  management:1||emerging markets:1||financial constraint:1||financial constraints:1||financial distress:1||going concern:1||hedge funds:1||income tax:1||innate factors:1||internal  governance  structure:1||investor reaction:1||lumpsum tax:1||mandatory KIFRS adoption:1||moderating  effect:1||nonaudit service:1||panel regression model:1||performance:1||potential slack:1||prospect theory:1||quality of accruals:1||real earnings management:1||technology sector:1||tenure:1||the Number of Analyst Reports:1||unabsorbed slack:1||unfaithful disclosure:1||감리지적:1||감사보수:1||감사시간:1||감사인:1||감사투입시간:1||경영자 교체:1||경영자과신:1||경제성장:1||계속감사기간:1||계속기업의 가정:1||계속기준:1||공유가치창출(CSV):1||국가역량체계:1||국가직무능력표준:1||국가회계:1||국민연금:1||규제효과:1||그룹감사:1||금융자산:1||기가스토리:1||기가아일랜드:1||기술사업화:1||기업가시성:1||기업의 사회적 책임(CSR):1||기업지배구조 특성:1||내부지배구조:1||내부통제:1||내부회계관리제도:1||대상기업:1||도산:1||독립성:1||로지스틱회귀모형:1||무형자산:1||발생액 이익조정:1||발행동기:1||방글라데시:1||별도재무제표:1||보험수리적 가정:1||본질적 요인:1||부문감사:1||불성실공시:1||불확실성:1||비감사서비스:1||비정상 NOA:1||비정상적 지출:1||사용인:1||선급비용:1||선지급포인트:1||소득세:1||소비세:1||수주산업:1||신국제감사기준:1||신용등급:1||신용카드:1||신용평점:1||실물옵션:1||엔론:1||여성임원:1||여성임원 할당제:1||연결재무제표:1||연금충당부채:1||영업권:1||예측단위적립방식:1||우리사주제도:1||우리사주조합:1||우회상장:1||위험 접근방식:1||이익지속성:1||인수합병:1||일괄세:1||자기자본비용:1||재량적 대손충당금:1||재무분석가 보고서의 발간건수:1||재무분석가의 수:1||재무상태표제약:1||재무제표 신뢰성:1||전략적 유연성:1||전환사채:1||정보비대칭:1||조합장 선거:1||지배구조:1||최고경영자:1||타인자본비용:1||통일세:1||퇴직급여채무:1||투자자 반응:1||특수관계인:1||패널회귀분석 모형:1||한국채택국제회계기준:1||핵심감사제:1||활동성:1||회계감사 직무:1||Abnormal NOA:1||회계학 교육:1||Accrual Earnings Management:1||Activity:1||Actuarial Assumptions:1||Advertisement expenses:1||Analyst Coverage:1||Audit Efforts:1||Audit Fees:1||Audit Hour:1||Audit Hours:1||Audit effort:1||Audit fee:1||Backdoor listing:1||Balance Sheet Constraints:1||Bank:1||Bankruptcy:1||Bidders:1||Board:1||CEO:1||CEO Turnover:1||CEO election:1||CEO turnover:1||CEO 교체:1||COVID19:1||

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