저자의 연구 키워드

저자의 연구 키워드

#가치관련성

#감가상각정책변경

#개별재무제표

#경영자교체

#경제적 실질원칙

#공정거래법

#관계기업투자주식 등

#기업지배구조

#기초이익잉여금 조정액

#기타포괄손익공정가치금융상품

#누적기타포괄이익

#당기손익공정가치금융상품

#대규모기업짐단

#대리인비용

#별도재무제표

#세무신고조정

#소유경영자

#소유구조

#수익인식의 5단계

#연결재무제표

#원가법

#이익의 질

#재량적 발생액

#재분류금액

#재순환금지

#전문경영자

#증분적 가치관련성

#지배주주

#지분법

#지주회사

#한국지배구조원

#accumulated other comprehensive income

#agency cost

#CEO turnover

#consolidated financial statement

#consolidated financial statements

#Controlling shareholder

#Corporate Governance Service (CGS)

#corporate governance structure

#corporate ownership structure

#cost method

#depreciation policy change

#Discretionary accruals

#Earnings quality

#employed CEO

#equity method

#ESG 지수

#ESG index

#fair value through othercomprehensive income

#fair value through profit or loss

#Holding companies

#holding company

#individual financial statements

#investment in subsidiaries and associates

#K-IFRS

#K-IFRS 1109

#K-IFRS 제1109호

#K-IFRS 제1115호

#large business group

#Monopoly Regulation and Fair Trade ACT

#owner－CEO

#principle of economic substance

#reclassification

#reclassification prohibition

#requirement of behavior restriction

#separate financial statement

#separated financial statements

#separation of financial and industrial capital

#tax return reconciliation

#value relevance

#value-relevance

#wealth transition of tunneling

#World Class 300 프로젝트