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18.97.14.86
한국어
ENG
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한국회계학회
회계저널
재량적 발생액과 불성실공시의 실증적 관계
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재량적 발생액과 불성실공시의 실증적 관계
An Empirical Relationship between Discretionary Accruals and Unfaithful Disclosure
김유찬 ( Yoo Chan Kim ) , 황국재 ( Kook Jae Hwang ) , 이선용 ( Seon Yong Lee )
한국회계학회
2010.03
회계저널
vol. 19 iss. 1
173-201(29pages)
UCI
I410-ECN-0102-2012-320-002949233
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불성실공시
이익조정
재량적 발생액
공시
투명성
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