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

Vol.47No.32022
Current Issue
Career Concerns and Management Forecast Precision

Suil Pae , Chang Joon Song , Andrew C. Yi

47(3) 1-31, 2022

DOI:10.24056/KAR.2022.06.001

Tax Avoidance and Firm Value: International Evidence

Yeji Lee , Kiho Choi

47(3) 33-74, 2022

DOI:10.24056/KAR.2022.06.002

Foreign Ownership and Labor Investment Efficiency

Sangyi Shin , Hongmin Chun , Jennifer Brodmann

47(3) 75-101, 2022

DOI:10.24056/KAR.2022.06.003

Earnings Conservatism and Repatriation Tax Costs

Lee-seok Hwang , Myung-in Kim

47(3) 103-138, 2022

DOI:10.24056/KAR.2022.06.004

The Effect of Abnormal Audit Hours on Earnings Persistence and Discretionary Accruals: Using the Rank-Specific Audit Hours Data

Jongil Park , Kyunga Na , Yun-jeong Lee

47(3) 139-181, 2022

DOI:10.24056/KAR.2022.06.005

Innovation and Asymmetric Cost Behavior

Hyesoo Ko , Yanghon Chung , Chungwon Woo

47(3) 183-204, 2022

DOI:10.24056/KAR.2022.06.006

Combined Dividend and Earnings Reporting Policies: Signaling or Managerial Opportunism?

Kyung Soon Kim , Yun W. Park , Jin Hwon Lee

47(3) 205-242, 2022

DOI:10.24056/KAR.2022.06.007

Managerial Ability and Analyst Participation on Earnings Conference Calls

Minkwan Ahn , Sehee Kim , Hangsoo Kyung

47(3) 243-274, 2022

DOI:10.24056/KAR.2022.06.008

Korean Accounting Association

Korean Accounting Review

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