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적자보고 회피기업과 재무보고이익-세무보고이익의 차이의 관계에 관한 연구
김지홍,고윤성 한국세무학회 2006 세무학 연구 Vol.23 No.3
This study examines a trade-off between financial reporting and tax reporting when managers are willing to avoid their reported losses. The sample of this study includes companies listed in Korean stock market (excluding financial institutions and using the 2,403 firm-years data) and an analysis period of 5 years (2000-2004). Our result provides evidence that firms to avoid their reported losses tend to have smaller book-tax differences. Furthermore, Firms with high Marginal tax rates have positive significant related with book-tax differences. I expected that positive relation between firms with large Property, Plant, and Equipment and the book-tax differences but is not significant. <Key words> financial reporting, tax reporting, book-tax differences, avoidance reported losses攀 * Professor, School of Business, Yonsei University. 김지홍**고윤성***
김지홍,한상섭,최종천,윤종화 한국임학회 1986 한국산림과학회지 Vol.74 No.1
Pasture in woodland have been extensively established to meet the demand of forage for livestock. The survey type of study was conducted to investigate and analyze for the establishment of pasture in woodland from foresters' standpoint. The findings can be provided for basic data to achieve appropriate wooldland use pattern. The study area was confined to Pyungchang county, Hoengsung county, and Hongcheoa county, which are primary pasturing region in Kangweon province. The analysis was based on the field survey of 30 pastures (grouped to 'successful', 'failed', and 'grazing-in-the-wood' site) and returned 133 questionnaires from 398 debriefed pasture owners.