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ENG
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한국회계학회
한국회계학회 학술발표논문집
방산업체의 이익조정에 관한 연구
방산업체의 이익조정에 관한 연구
Does Korean Defense Industry Manage Earnings?
윤성만 ( Sung Man Yoon ) , 이우종 ( Woo Jong Lee ) , 정형록 ( Hyung Rok Jung ) , 안태식 ( Tae Sik Ahn )
한국회계학회
2006.06
한국회계학회 학술발표논문집
vol. 2006
1-29(29pages)
UCI
I410-ECN-0102-2012-320-002948352
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방위산업
이익조정
정치비용
원가이전
이익유연화
defense industry
earings management
cost shifting
political cost
income smoothing
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