|
Tax Rate(ETR)]
8) 노동력 [Labor Force(LF)]
9) 감사의견 [Audit Qualification(AQ)]
2. 연구모형
3. 연구 방법
Ⅳ. 실증분석결과
1. 표본 선정결과와 기술 통계
2. 기본적 요소에 대한 검증 결과
1) 미래 회계연도 주당순이익변화에 대한 각 요소별 분
|
|
|
the owners are also the managers, sometimes personal tax rates are better than corporate tax rates.
3. The primary disadvantage of the corporate form is the double taxation to shareholders of distributed earnings and dividends. Some advantages include: limited liability, ease of transferability,
|
|
|
the moderating effect of authenticity,” Journal of Hospitality and Tourism Studies, Vol. 20, No. 2, pp. 17-34, 2018.
- Kwon, H. S., “The Effect of Corporate Social Responsibility on Accounting Information Quality Focused on Financial Industry,” Tax Accounting Research, No. 50, pp. 193-211, 2016.
- K
|
|
|
and Applications
Grubert, H. and J. Mutti, 1991. "Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making." Review of Economics and Statistics, 73, pp. 285-293.
Lee, Junkyu and Hongshik Lee. 2006. "Feasibility and Economic Effects of a KOREA-U.S.. FTA." KIEP.
Lipsey, R.E. 1999
|
|
|
the Non-profit Organization. N.Y.:Harper, 1990.
Yorke, D.A. "Marketing and Non-Profit-Making Organizations", European Journal of Marketing, 1984.
Evans.J.R ＆ Berman. Barry, 'Marketing, New York, McMillian publishing Company, 1996.
Webb, N., Tax and Government policy Implications for Corporate Fo
|
|
|
of Theorizing in
Strategic Human Resource Management: Tests of Universalistic,
Contingency, and Configuarational Performance
Predictions", Academy of Management Journal 38: 802～835.
Huselid, M. A. (1995), "The Impact of Human Resource
Management Practices on Turnover, Productivity, and
Corporate Fi
|
|
|
The Peculiar Public of Television, Media, Cultural & Society, 23(6), p.743-765.
Eiko Ikegami(2000). A Sociological Theory of Publics: Identity and Culture as emergent Properties in Networks, Social Research, 67(4), pp.989-1029.
Esrock, S. L. & Leichty, G. B(2000). Organization of corporate web pages
|
|
|
Earnings, Book Value, and Dividends in Security Valuations", Contemporary Accounting Research, (Spring, 1995) p.661-687.
Ohlson, J., "P/E ratio and Earnings Capitalization under Uncertainty," Journal of Accounting Research(1983), pp. 38-46.
Roll, R., "The Hubris Hypothesis of Corporate Takeovers," J
|
|
|
and the Crash of 87," Review of Financial Studies 3, 77-102.
Shellie, M.Roth(1996), The Scope of The Position, NIRI.
Skowronski, Walter, E.(1989), Developing Your Investor Relations Program, Washington, NIRI.
Weston, J.F, K.S. Chung and S.E. Hoag(1983), Mergers, Restructuring, and Corporate Control,
|
|
|
corporate governance reconsidered", Columbia Law Journal, Vol.93, No.4, pp.795∼853
Rybczynski, T. (1993), "Innovative activity and venture financing", Day, H. et al. (eds.)
Sahlman, W.A. (1990), "The structure and governance of venture capital organization", Journal of Financial Economics, Vol.37, p
|
|
메뉴펼치기
