Korean Accounting Review

Print ISSN 1229-3288 | Online ISSN 2508-7193

Journal of Chinese Literature

Korean Accounting Review (KAR) is the official journal of the Korean Accounting Association. The Korean Accounting Association (KAA) is the largest and oldest academic organization of accounting scholars and practitioners in Korea. It aims to create a fertile environment for innovation and collaborative research, to foster and improve research for the development and the promotion of accounting, and to develop a powerful network among scholars, practitioners, and authorities concerned with political decision making in this field.

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Current Issue
Trend of Earnings Quality and Factors across Different Industries
이익의 질과 영향요인의 산업별 추세

김희주 Heeju Kim , 백원선 Wonsun Paek

48(5) 1-38, 2023


Analysis of Cross-jurisdictional Income Shifting by Foreign-controlled Firms in Korea
국내 외국인 투자기업의 국가 간 소득이전에 관한 연구

조재희 Jaehee Jo , 정태진 Taejin Jung , 최선화 Sunhwa Choi

48(5) 39-71, 2023


Compound Financial Instruments and Earnings Management: A Pecking Order Theory Perspective

Jeongmin Yu , Dong-hoon Yang

48(5) 73-110, 2023


Foreign Block Investors and Participation of Female Directors on the Board
대규모 외국인투자자와 여성의 이사회 참여

이상철 Sang Cheol Lee , 이윤근 Yunkeun Lee

48(5) 111-145, 2023


Inventory Increase Timing, Persistence of Accruals, and Accrual Anomaly
재고자산 발생액의 증가시기에 따른 지속성 차이와 시장이상현상

김단비 Dahn Bee Kim , 권오홍 Oh Hong Kwon , 윤성수 Sung Soo Yoon

48(5) 147-175, 2023


Korean Accounting Association

Korean Accounting Review

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