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.46No.52021
Current Issue
Corporate Disclosure and Major Shareholders’ Share Pledging
기업의 자발적 공시와 대주주의 주식담보대출

하원석 Wonsuk Ha , 양승희 Seunghee Yang

46(5) 1-40, 2021

DOI:10.24056/KAR.2021.10.001

Relationship between Effective Tax Planning, Governance and Future After-Tax Earnings
효과적 세무계획, 지배구조와 미래 세후이익의 관계

김영철 Youngchul Kim , 마희영 Heeyoung Ma

46(5) 41-83, 2021

DOI:10.24056/KAR.2021.10.002

Market Abuse Regulation and the Quality of Analyst Reports in Korea: Evidence from Analyst Characteristics

Sun Young Hwang

46(5) 85-130, 2021

DOI:10.24056/KAR.2021.10.003

Intangible Value Intensity and Stock Price Crash Risk
기업의 무형가치와 주가폭락위험과의 관련성 연구

박선영 Sun-young Park , 하석태 Seok-tae Ha

46(5) 131-163, 2021

DOI:10.24056/KAR.2021.10.004

Decomposition of Managerial Shareholding: Role of Monetary Incentives and Control Rights in Financial Misreporting

Jae Hwan Ahn

46(5) 165-197, 2021

DOI:10.24056/KAR.2021.10.005

Stock Return Synchronicity and Analysts' Target Price Forecasts
주가동조화현상과 재무분석가의 목표주가

박형주 Hyung Ju Park , 조중석 Joong-seok Cho

46(5) 199-234, 2021

DOI:10.24056/KAR.2021.10.006

The Effect of Theme Audit Review on R&D Accounting: Focusing on Bio-Pharmaceutical Industries
연구개발비 회계처리에 대한 테마감리의 효과: 제약·바이오 산업을 중심으로

양승희 Seunghee Yang , 임지은 Jieun Im

46(5) 235-279, 2021

DOI:10.24056/KAR.2021.10.007

COVID-19 Crisis and the Value Relevance of Accounting Information
COVID-19 위기와 회계정보의 가치관련성

손혁 Hyuk Shawn , 최성호 Sungho Choi , 강유정 Youjung Kang , 최관 Kwan Choi

46(5) 281-320, 2021

DOI:10.24056/KAR.2021.10.008