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18.97.9.173
한국어
ENG
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한국회계학회
회계저널
재량적 발생액이 법인세에 미치는 영향
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재량적 발생액이 법인세에 미치는 영향
The Effects of Discretionary Accruals on Corporate Taxes
곽태완 ( Tae Wan Kwak ) , 노준화 ( Joon Hwa Rho )
한국회계학회
2008.09
회계저널
vol. 17 iss. 3
1-20(20pages)
UCI
I410-ECN-0102-2012-320-002956432
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법인세
재량적 발생액
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