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.52022
Current Issue
Does the Foreign Direct Investment Companies use Cash Flow Freed Up by Not Paying Taxes to Invest?
외국인직접투자기업은 조세절감액을 통해 창출된 현금흐름을 투자에 사용하고 있는가?

우혜진 Hye-jin Wu , 홍영은 Young-eun Hong , 한정일 Jung-il Han

47(5) 1-42, 2022

DOI:10.24056/KAR.2022.10.001

Audit Market Competition and Audit Opinion Shopping
감사시장의 경쟁과 감사의견구매

조재희 Jaehee Jo , 정희선 Heesun Chung , 김예원 Yewon Kim

47(5) 43-75, 2022

DOI:10.24056/KAR.2022.10.002

Audit Pricing of Corporate Spinoffs

Ga-young Choi , Bryan Byung-hee Lee , Woo-jong Lee , Hee-yeon Sunwoo , Seunghee Yang

47(5) 77-105, 2022

DOI:10.24056/KAR.2022.10.003

A Firm’s Compliance Status with 15 FSC Mandated Core Governance Indicators and Credit Ratings: Focusing on Mandatory Corporate Governance Report Disclosure

Hansol Lee , Hyoungseok Choo , Ho-young Lee

47(5) 107-140, 2022

DOI:10.24056/KAR.2022.10.004

A Study on the Effectiveness of Tournament Theory in Accordance with the Type of CEO
최고경영자 유형에 따른 토너먼트 이론의 효과성 검증

홍준용 Jun Yeung Hong , 유승원 Seung Weon Yoo

47(5) 141-174, 2022

DOI:10.24056/KAR.2022.10.005

The Effect of Types of Financing on Earnings Management and Operating Cycle
자본조달방법이 이익조정과 영업주기에 미치는 영향

김단비 Dahn-bee Kim , 김지혜 Ji Hye Kim

47(5) 175-206, 2022

DOI:10.24056/KAR.2022.10.006

ESG Bad News and Management Voluntary Forecast
부정적인 ESG 뉴스와 경영자의 자발적 예측 공시

이효림 Hyorim Lee , 유승원 Seung Weon Woo

47(5) 207-245, 2022

DOI:10.24056/KAR.2022.10.007

Stakeholder Orientation, Customer Concentration, and Trade Credit Provision

Jongha Kim , Sehee Kim , Meeok Cho , Bryan Byung-hee Lee

47(5) 247-270, 2022

DOI:10.24056/KAR.2022.10.008

Korean Accounting Association

Korean Accounting Review

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