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.49No.42024
Current Issue
The Effect of Earnings Comparability Adjusted R&D Expenditures on R&D Efficiency: Evidence from Research Quotient
연구개발지출을 조정한 이익의 비교가능성이 연구개발효율성에 미치는 영향: 연구계수(RQ)를 활용하여

권오섭 Ohseob Kwon , 박선영 Sun-young Park

49(4) 1-32, 2024

DOI:10.24056/KAR.2024.08.001

The Effect of CEO Characteristic on Unfaithful Disclosure: Focusing on CEO Overconfidence
경영자의 특성이 불성실공시에 미치는 영향: 경영자의 과신성향을 중심으로

성주명 Joo Myung Sung , 황진아 Jin Ah Hwang , 문두철 Doo Cheol Moon

49(4) 33-61, 2024

DOI:10.24056/KAR.2024.08.002

Earnings Dynamics and CEO Compensation: Exploring the Effect of Sales Change Direction

Iny Hwang , Sera Choi

49(4) 63-93, 2024

DOI:10.24056/KAR.2024.08.003

The Effect of Audit and Disclosure Requirements on Cross-jurisdictional Income Shifting by Foreign-controlled Firms: Evidence from Limited Companies in Korea
외부감사 및 재무공시가 외국인 투자기업의 국가 간 소득이전에 미친 영향: 한국 유한회사 사례

정희선 Heesun Chung , 최선화 Sunhwa Choi

49(4) 95-124, 2024

DOI:10.24056/KAR.2024.08.004

Relationship between MD&A Abnormal Description and Future Corporate Performance
MD&A 비정상적 기술과 미래 기업 성과와의 관련성에 관한 연구

이다혜 Dahye Lee , 변상혁 Sanghyuk Byun

49(4) 125-160, 2024

DOI:10.24056/KAR.2024.08.005

Korean Accounting Association

Korean Accounting Review

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