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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Vol.47No.42022
Current Issue
Disclosure Quality Related to Fair Value and Value Relevance of Accounting Information
공정가치 공시품질과 회계정보의 가치관련성

정석우 Seok Woo Jeong , 정남철 Nam Chul Jung , 허광복 Kwang Bok Hue

47(4) 1-31, 2022

DOI:10.24056/KAR.2022.08.001

Sentiment Analysis of News on Corporation Using KoBERT
KoBERT를 이용한 기업관련 신문기사 감성 분류 연구

현지원 Jiwon Hyeon , 이준일 Joonil Lee , 조현권 Hyunkwon Cho

47(4) 33-54, 2022

DOI:10.24056/KAR.2022.08.002

The Effect of Taxable Income Volatility and Taxable Income Smoothing on Firm Risk
세무이익 변동성과 세무이익 유연화가 기업위험에 미치는 영향

김임현 Im Hyeon Kim

47(4) 55-96, 2022

DOI:10.24056/KAR.2022.08.003

The Usefulness of the Quality of Corporate Tax Accruals as a Tool for Detecting Tax-related Information Risk: Analysis Using Stock Price Crash Risk
세무정보위험을 탐지하는 도구로써 법인세 발생액 품질의 유용성: 주가급락위험을 이용한 분석

김경순 Kyung Soon Kim , 이세미 Semi Lee , 이진훤 Jin Hwon Lee

47(4) 97-149, 2022

DOI:10.24056/KAR.2022.08.004

Analysts’ Job Change and Earnings Forecast Behaviors
증권분석가의 이직에 따른 이익 예측행태의 변화

박소희 Sohee Park , 신재용 Jae Yong Shin , 강성춘 Sung-choon Kang

47(4) 151-184, 2022

DOI:10.24056/KAR.2022.08.005

A Study on the Effect on ESG Performance on the Speed of the Stock Price Process: Focused on Stock Price Delay
ESG 성과가 주가 프로세스 속도에 미치는 영향에 관한 연구: 주가지연현상을 중심으로

정아름 A Reum Jung , 이미주 Mi Joo Lee

47(4) 185-231, 2022

DOI:10.24056/KAR.2022.08.006

The Association between Financial Statements Comparability and Corporate Risk-taking
재무제표의 비교가능성과 기업의 위험추구

안혜진 Hyejin Ahn

47(4) 233-261, 2022

DOI:10.24056/KAR.2022.08.007

Earnings Forecasts and Implied Cost of Equity Capital
이익예측치와 내재자기자본비용

임승연 Seung-yeon Lim

47(4) 263-290, 2022

DOI:10.24056/KAR.2022.08.008

Korean Accounting Association

Korean Accounting Review

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