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Do Korean-Listed Firms Accomplish Tax-Efficient Earnings Management by Using Provisions?
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- Authors
- Advisor
- 정운오
- Issue Date
- 2010
- Publisher
- 서울대학교 대학원
- Keywords
- 세금효율 ; tax efficient ; 이익조정 ; earnings management ; 충당부채 ; provision ; 조세전략 ; tax planning
- Description
- Thesis(masters) --서울대학교 대학원 :경영학과(회계학전공),2010.8.
- Language
- English
- URI
- http://dcollection.snu.ac.kr:80/jsp/common/DcLoOrgPer.jsp?sItemId=000000035053
https://hdl.handle.net/10371/73745
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