ScholarWorks@Korea University: Oh, Kwang Wuk

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Oh, Kwang Wuk (오광욱)

College of Global Business (Global Business in Division of Convergence Business)

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Tel 044-860-1538
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재무분석가:6||Accruals Quality:5||최저한세:5||발생액의 질:5||KIFRS:4||재량적 발생액:4||Alternative Minimum Tax:3||재무제표 비교가능성:3||비조세비용:3||Discretionary Accruals:3||감사시간:3||조세회피:3||가치관련성:3||감사보수:3||초과감사시간:3||Forecast Bias:2||Abnormal Audit Fees:2||PatentBox:2||세무조정발생액:2||cost of debt capital:2||auditor type:2||BookTax Difference:2||한국채택국제회계기준(KIFRS):2||re－investment:2||투자효율성:2||unfaithful disclosure:2||50주년:2||alternative minimum tax:2||과잉투자:2||R&D for the source of new growth techniques:2||비세무조정발생액:2||foreign direct investments:2||50th  anniversary:2||고용효율성:2||Forecast Accuracy:2||예측편의:2||tax exemption:2||qualified audit opinion:2||audit fee:2||expected audit fees:2||Credit rating:2||Audit Fees:2||1분기 유효법인세율:2||BI:2||소득이전:2||endogenous problem:2||selection bias:2||Korean  Accounting  Association:2||IFRS 17:2||Tax Planning:2||auditor independence:2||이익반응계수:2||stock option. tax avoidance. ownership structure:2||dividend policy:2||공시품질:2||Financial Statement Comparability:2||한국회계학회:2||improvement in audit opinion:2||analyst:2||국제회계기준:2||income transfer:2||Firm Life Cycle:1||기업수명주기:1||Tax burden:1||Credit rating difference:1||PreTax Income:1||비정상 감사보수:1||초과감사보수:1||비정상 거래회전율:1||Implicit tax:1||New International Auditor’s Reporting Standard:1||1st quarter effective tax rate:1||감사시간당보수:1||나이:1||경영자 예측정보:1||주요 회계현안:1||기술취득금액 세액공제:1||audit quality:1||financial disclosure quality:1||법인세비용:1||유효세율:1||change in employment rate:1||기업특성:1||firm characteristics:1||Analysts’ forecast report:1||재무분석가 분석보고서:1||주식초과거래율:1||전기 한정의견:1||대기업:1||내생성:1||선택편의:1||information environment:1||labor efficiency:1||Firm performance:1||학술지:1||Regulation Fair Disclosure:1||Inflated rating:1||비정상감사보수:1||조세전략의 지속가능성:1||중소기업:1||Value relevance:1||회계세무 보고이익 차이:1||excessive audit effort:1||audit Risk:1||Over Investment:1||법인세비용 예측:1||개정국제감사보고기준:1||Other Information:1||Audit Hours:1||체계적 정보:1||the accuracy of management forecasts:1||Convergence of Accounting System:1||Accounting Issue:1||Financial Statements:1||가결산공시:1||가결산공시 정확성:1||Capital investment for R&D:1||Changes in Net Income:1||newly added analysts' forecasts:1||이월세액공제:1||연구개발투자지출:1||도입비용:1||Internal ownership concentration:1||한계세율:1||외국인투자:1||Under investment:1||전기오류수정손익:1||부채조달비용:1||원가비대칭:1||investment efficiency:1||Information Risk:1||Earnings Response Coefficient:1||미래 신계약:1||contract boundary:1||Tax incentive for labor investment:1||Forecast Dispersion:1||Small and Medium Enterprises:1||이익의 질:1||국내외 신용등급 차이:1||기업가치:1||경제적 유착관계:1||discretionary accruals quality:1||actual audit hours:1||본질적 발생액:1||재무분석 보고서:1||Discretionary accruals quality:1||회계시스템 융합:1||Accuracy of Preliminary Earnings Announcement:1||Stock market:1||the provision of IFRS advisory service:1||IFRS 재무자문업무:1||Reserve for R&D:1||1st quarter Effective Tax Rate:1||Analyst:1||Forecast divergence:1||조세비용:1||한국채택 국제회계기준:1||income shifting:1||법인세비용 예측치:1||excessive stock return:1||재투자:1||disclosure quality:1||ESG:1||Total Q:1||신외부감사법:1||PreTax Income Forecast:1||Value Relevance:1||계약의 경계:1||Peer effect:1||예측편차:1||계속감사기간:1||조세계획:1||excessive audit fees:1||재량적 발생액의 질:1||Forecast of corporate tax expenses:1||자발적 공정공시:1||Innate accruals quality:1||individual characteristics of CEO:1||한국채택국제회계기준:1||Crossefficiency:1||nonaudit service:1||독립성:1||비감사서비스:1||discretionary accruals:1||연구인력개발 관련 설비투자:1||당기순이익의 변동:1||An Empirical Analysis for Determinants of Analysts' Corporate Tax Forecast and its Relevance in Capital Market:1||신성장․원천기술 연구개발비:1||초과수익률:1||고용변화율:1||the cost of IFRS adoption:1||주식초과수익률:1||Marginal Tax Rate:1||조세감면:1||Large firms:1||Prior Period Error Correction:1||정보비대칭:1||CMO:1||TMT:1||financial statement comparability:1||internal audit quality & risk management:1||Voluntary Disclosure:1||Investment:1||Industry leader:1||고용촉진세제:1||조세부담수준:1||Excessive Audit Effort:1||auditor tenure:1||현금유효세율:1||Rating inflation:1||Firm value:1||세전이익:1||예측 정확성:1||Financial Analyst:1||ERC:1||audit cost:1||abnormal stock turnover ratio:1||동반성장 활동:1||외부 감사보수:1||Value Relevance of Accounting Information:1||audit hours:1||Corporate tax credit for investment:1||투자세액공제:1||audit fees per hour:1||재무제표비교가능성:1||management forecasts:1||경영자 예측정보의 정확성:1||재무제표:1||Data envelopment analysis (DEA):1||Tax Credit for R&D:1||신성장원천산업 연구개발비:1||Sell－side Analyst:1||value relevance:1||nontax cost:1||carried forward tax credit:1||과세소득과 회계이익 간 차이:1||Non Tax Cost:1||감사의견 개선:1||주식매수선택권:1||적정 감사보수:1||information asymmetry:1||내부 심리부서:1||뉴스레터:1||Newsletter:1||재보험계약:1||reinsurance:1||예측정확성:1||Earnings quality:1||innate accruals quality:1||본질적 발생액의 질:1||암묵세:1||준정부기관:1||QuasiGovernment Entity:1||Preliminary Earnings Announcement:1||Bias of Preliminary Earnings Announcement:1||Portfolio selection:1||earnings response coefficien:1||ICFR:1||재무공시품질:1||동일감사인:1||stock recommendation:1||공시 충실성:1||R&D investment:1||Book only accruals:1||Nontax costs:1||Book only Accruals:1||배당정책:1||Investment efficiency:1||Gender:1||new external audit act:1||학술대회:1||Academic  journal:1||BookTax Differences:1||Effective Tax Rate:1||future contract:1||Labor efficiency:1||cash effective tax rate:1||economic bonding:1||초과감시시간:1||감사원가:1||accruals quality:1||abnormal audit hours:1||Chaebol:1||Family firm:1||voluntary fair disclosure:1||Financial analyst report:1||CEO age:1||최고경영자 개별특성:1||재무보고세무보고이익의 차이:1||가결산공시 편의:1||기술이전소득 세액감면:1||Tax Exempt for Transfer of Technology:1||Tax Credit for Acquisition of Technology:1||accounting information quality:1||SOX 404:1||연구인력개발비 세액공제:1||analysts' characteristics.:1||신규분석:1||Disclosure quality:1||tax cost:1||Disclosure Faithfulness:1||abnormal volume:1||내부소유구조:1||Book Tax Confirmity Accruals:1||소유경영기업:1||과소투자:1||정보환경:1||불성실공시법인:1||불성실공시:1||Diversity:1||회원:1||설문:1||survey:1||sustainable tax strategies:1||신용등급 과대평가:1||Abnormal Audit Efforts:1||감사위험:1||Corporate Partnership Activity:1||Corporate tax avoidance:1||기타정보:1||systematic information:1||actual audit fees:1||Financial statement comparability:1||감사품질:1||투자추천:1||재무분석가 인적특성:1||시장반응:1||이익예측분산도:1||International Financial Reporting Standards(IFRS):1||abnormal return:1||Book tax accruals:1||전문경영기업:1||Overinvestment:1||Earnings Quality:1||회계이익의 질:1||감사인 유형:1||firm:1||asymmetric cost behavior:1||유사기업:1||임원:1||Executives:1||Conferences:1||Member:1||

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