ScholarWorks@Dongguk University: Kim, Kap soon

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Kim, Kap soon (김갑순)

Dongguk Business School (Department of Accounting)

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Tel 02-2260-3293
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조세회피:13||tax avoidance:7||Tax Avoidance:5||선도형:4||방어형:4||기업가치:4||비상장주식:4||K－IFRS:4||이익조정:4||경영전략지수:3||분석형:3||Defender:2||defender:2||ELS:2||중소기업:2||경영전략:2||메타분석:2||analyzer:2||공격적 조세회피:2||Earning Management:2||CSR:2||이익의 질:2||이익지속성:2||초과이윤세:2||BTD:2||Firm Value:2||Business Strategy:2||Tax Aggressiveness:2||재량적 비세무조정발생액:2||재량적 세무조정발생액:2||한국채택국제회계기준:2||prospector:2||UTB:2||Decremental Effective Tax Rate:2||KIFRS:2||감사위원회:2||ASC 740:2||Prospector:2||비조세비용:2||심판결정의 처리기간:2||R&D:2||내부회계관리제도:2||조세심판:2||Excess profit tax:2||개별소비세:2||K－GAAP:2||조세혜택:2||FSS Enforcement:1||Fairness of tax burden:1||Family Business Succession:1||Financial Ratio Analysis:1||Financial statements:1||Gain from Sales:1||Government owned Enterprise:1||Heavy oil:1||Horizontal equity:1||IBK:1||IBK기업은행:1||Indepenent Accounting System:1||Individual Consumption Tax:1||Inheritance and Gift Tax:1||Internal Accounting Control System:1||Internal accounting control system:1||Korean wave:1||K－IFRS 2123호:1||K－IFRS No. 2123:1||Labor investment efficiency:1||Local Autonomy System:1||Local Public Corporation:1||Local Public Enterprise:1||Long run Effective Tax Rate:1||Management Ownership:1||Market Response:1||Matching Alternatives:1||Material Weakness:1||Materiality:1||Meta analysis:1||Net Deferred Tax Liabilities:1||New Growth Engine:1||Non－listed Stock:1||Non－listed stock:1||Payment in tax:1||Payment of Tax in Non－listed Stock:1||Principle based accounting standards:1||Processing time of tax tribunal:1||Religious belief:1||Reputational Costs:1||Returns:1||SMEs sustainability:1||SOX:1||Shadow Voting:1||Small and Mediumsized Enterprise:1||Statutory Internal Auditor:1||Strategic Initiatives:1||Sustainability Management:1||Tax Benefit:1||Tax Credit:1||Tax Deferment:1||Tax Equality:1||Tax Evader:1||Tax Tribunal:1||Tax avoidance:1||Tax in Kind *:1||Tax investigation:1||Tax justice:1||Tax practitioner:1||Tax professor:1||Tax subsidy:1||Text analysis:1||The transparency of tax revenue source:1||Unfaithful disclosure:1||Unlisted Stock Valuation:1||Unlisted Stock(Shares):1||Valuation:1||Vertical equity:1||Voluntary external audit:1||WACC:1||accountability.:1||accrual based earnings management:1||agency cost:1||auditors’ communication:1||available for sales security:1||bio－pharmaceutical industry:1||business strategy:1||business strategy index:1||cancellation of gift:1||cap on market revenues:1||capital expenditures:1||case study:1||combined value relevance:1||cooperative governance:1||corporate governance:1||corporate performance:1||corporate value:1||cost of classification errors:1||cultural content:1||discretionary accruals:1||discretionary bookonly accruals:1||discretionary booktax conformity accruals:1||earning management:1||earnings before interest and income tax:1||earnings management:1||earnings persistence:1||earnings quality:1||economic activation:1||effective tax rate:1||efficiency:1||embezzlement:1||energy policy:1||enterpirse theory:1||entity theory:1||environmental tax:1||equity:1||estimation model:1||excess profit:1||explanation power of stock price:1||external effect:1||faithful tax payment:1||financing:1||firm value:1||flexibility:1||for raw materials:1||gift tax:1||government:1||incremental explanatory power of book value:1||incremental explanatory power of earning:1||incremental tax avoidance:1||individual consumption tax:1||internal audit organizations:1||investment efficiency:1||leverage ratio:1||listed stock:1||main financial statements:1||malpractice:1||nontax cost:1||operating:1||ownership and management rights of the family business:1||owner’s management participation:1||patent box:1||performance measure:1||petroleum refining industry:1||proprietary theory:1||real activities earnings management:1||refining margin:1||return on equity:1||risktaking:1||selective disposal7):1||simplicity:1||small and mediumsized enterprise:1||solidarity contribution:1||stock valuation:1||tax administration:1||tax agent:1||tax asymmetry:1||tax burden incidence:1||tax equity:1||tax exemption:1||tax fraud:1||tax loss offset system:1||tax payment in kind:1||tax practitioner's advice:1||tax principles:1||tax refunds:1||tax risk:1||tax system:1||tax system of family business succession:1||tax tribunal. Unlisted Stocks. the factorial metaanalysis:1||time lag effect:1||transparency of companies:1||unlisted stock:1||value added:1||value relevance:1||value relevance changes:1||war profit tax:1||가업승계:1||가업승계지원세제:1||가업의 소유권 및 경영권:1||가치관련성:1||가치관련성 변화:1||가치평가:1||감리지적:1||감분유효세율:1||감사:1||감사계획:1||감사기준:1||감사보수:1||감사시간:1||감사인 등록제:1||감사인 조직:1||감사품질:1||검증성.:1||결손금소급공제제도:1||결합가치관련성:1||경영자지분율:1||경영자특성:1||경제활성화:1||고용증가율:1||공시:1||과세특례:1||과세표준구간 물가연동제:1||과세형평성:1||국가공기업:1||국세물납주식:1||금융:1||기술대여:1||기업성과:1||기업소득환류세제:1||기업지배구조:1||기업체이론:1||기업투명성:1||내부감시기구:1||노동투자효율성:1||단순성:1||대리인 문제:1||대리인 비용:1||독립채산제:1||레버리지비율:1||매각(처분)이익:1||매도가능증권:1||명성비용:1||문화콘텐츠:1||물납:1||물납제도:1||바이오헬스:1||발생액의 질:1||발생액이익조정:1||배당:1||배당소득증세제:1||배임:1||법인세이연:1||보수주의:1||보수주의 회계:1||보충적 평가방법:1||부가가치(구성요소):1||분류오류비용:1||비상장주식 평가:1||비정상수익률:1||사건연구:1||사례연구:1||사베인즈 옥슬리:1||산업전문감사인:1||상속세:1||상속세 및 증여세법:1||상장주식의 평가:1||섀도우보팅:1||석유정제산업:1||선별적 처분:1||성과측정치:1||성실납세이행:1||세금비대칭:1||세무대리인:1||세무위험:1||세액공제:1||세원투명성:1||소비세:1||소유경영자기업:1||소유주이론:1||수익상한제:1||수직적 공평성:1||수평적 공평성:1||순이연법인세부채:1||순이익의 증분설명력:1||순자산의 증분설명력:1||시장반응:1||시장투명성:1||시장평가:1||신성장동력:1||신외감법:1||실제이익조정:1||실체이론:1||에너지정책:1||연구개발:1||연구개발비:1||연대기여금:1||영업이익:1||예측모형:1||옵션가격평가모형:1||외부감사인의 커뮤니케이션:1||외부효과:1||원료용:1||원천기술:1||원칙중심 회계원리:1||위험감수성향:1||유사상장법인 비교평가방법:1||유연성:1||유효세율:1||유효세율의 감소분:1||이월결손금공제제도:1||자기자본이익률:1||자발적 외부회계감사:1||자본비용:1||장기유효세율:1||재량적 발생액:1||재무비율분석:1||재무정보의 신뢰성:1||재무제표:1||전략수립:1||전문경영자기업:1||전쟁이익세:1||절대오차율:1||정부:1||정제마진:1||제약바이오:1||조세 행정:1||조세부담귀착:1||조세부담의 공평성:1||조세부정:1||조세원칙:1||조세제도:1||조세포탈:1||조세형평성:1||주가수익률:1||주된 재무제표:1||주식수익률 설명력:1||중요성:1||중요한 취약점:1||중유:1||증분조세회피:1||증여취소권:1||지방공기업:1||지방도시개발공사:1||지방분권:1||지속가능경영:1||지연효과:1||지하경제 양성화:1||초과이윤:1||최근접법:1||코사인 유사도:1||텍스트 분석:1||투자:1||투자효율성:1||특허박스:1||파생증권:1||한류:1||협력적 거버넌스:1||형평성:1||환경세:1||환급세액:1||회계 개혁:1||회계기준:1||횡령:1||효율성:1||Absolute Error Rate:1||Accounting System Reform:1||Accounting conservatism:1||Accounting standards:1||Accounting transparency:1||Accruals Quality:1||Agency Problem:1||Analyzer:1||Audit Committee:1||Audit Fee:1||Audit Firm Structure:1||Audit Hour:1||Audit Plan:1||Audit Quality:1||Audit committee:1||Auditing standards.:1||Auditor:1||Auditors’ Industry Expertise:1||BIO－Health:1||Basic Science and Technology:1||Business Strategy Index:1||CAR:1||CRO:1||CRO18):1||Clergy taxation:1||Comparative Valuation Method:1||Complementary Valuation Method:1||Conservatism:1||Consumption Tax:1||Cosine similarity:1||Cost of Capital:1||Cost of capital:1||Derivatives:1||Disclosure:1||Disclosure quality:1||Discretionary Book Tax Conformity Accruals:1||Discretionary Bookonly Accruals:1||Dividend:1||Dividend Propensity:1||Dividend Tax Cut:1||Dividend Yield:1||EBIT:1||Earning persistence:1||Earnings Quality:1||Employment growth rate:1||Estate and Gift Tax:1||

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