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18.97.14.88
한국어
ENG
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한국회계학회
회계저널
비상장 중소기업의 발생액 및 실물활동을 통한 이익조정실태
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비상장 중소기업의 발생액 및 실물활동을 통한 이익조정실태
Accrual-Based and Real Earnings Management Activities by Non-listed Small and Medium-sized Entities
최종서 ( Jong Seo Choi ) , 곽영민 ( Young Min Kwak )
한국회계학회
2010.03
회계저널
vol. 19 iss. 1
37-76(40pages)
UCI
I410-ECN-0102-2012-320-002903739
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비상장 중소기업
발생액조정
실물활동조정
적자보고회피동기
이익감소보고회 피동기
차입동기
일반기업회계기준
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