저자의 연구 키워드

저자의 연구 키워드

#감리지적기업

#개인소득세

#기관지분율

#기업소득환류세제

#기업위험

#내재자본비용

#레버리지

#미래세율의 변동성

#미환류소득

#발생액 이상현상

#배당

#배당세율인하

#배당소득세불이익

#배당소득세자본화

#배당수익률

#배당정책

#법인세율인하

#보수주의

#보충적 평가방법

#비상장주식

#세금자본화

#세무계획의 적극성

#세무위험

#세율인하

#소멸가능성

#실제이익조정

#실현가능성

#영구적 차이

#유사상장법인 주가 비교평가방법

#유효세율

#의견차이

#이연법인세부채

#이연법인세자산

#이연법인세자산 평가충당금

#이익기업

#이익반응계수

#이익성장성

#이익의 질

#이익조정

#이익지속성

#일시적 차이

#일시적차이

#임금

#자본시장의 반응

#재량적 발생액

#재무이익-세무이익 차이

#적용요건

#적자회피 이익조정

#조세회피

#최저한세

#투자

#투자․상생협력 촉진세제

#한계세율

#회계이익과 세무이익의 차이

#Accrual anomaly

#aggressive tax-planning

#Alternative Minimum Tax

#avoidance of losses

#book－tax difference

#Book－tax Differences

#conservatism

#Corporate Earnings Circulation Taxation system

#corporate tax rate reduction

#Deferred Tax Asset

#Deferred Tax Liability

#discretionary accruals

#divergence of opinion

#dividend

#dividend payout policy

#dividend tax capitalization

#dividend tax penalty

#dividend tax rate reduction

#dividend yield

#earnings management

#Earnings persistence

#earnings quality

#earnings response coefficient

#effective tax rates

#enforcement

#firm risk

#future tax rate volatility

#implied cost of capital

#implied cost of equity capital

#institutional ownership

#investment

#Investment and Mutual Promotion tax system

#leverage

#marginal tax rate

#Market mispricing

#non－circulation income

#permanent difference

#personal income tax

#Profit firms

#real－based earnings management

#Realizability

#requisites

#Reversal Possibility

#tax avoidance

#tax rate reduction

#tax risk

#temporary difference

#The amount and ration of valuation Allowance for Deferred Tax Asset

#the comparative evaluation method

#the growth of earnings

#the supplemental method

#unlisted stock

#wage