References
- Aziz, J., Sang-Hyun Ji and Kyun-Bong Lee (2019), "A Study on the Relevance between Book-Tax Difference and Earnings Information", Tax Accounting Research, 59(0), 117-135. http://dx.doi.org/10.35349/tar.2019..59.006
- Beidleman, C. R. (1973), "Income Smoothing: The Role of Management", The Accounting Review, 48(4), 653-668.
- Cho, Myung-Soo and Tae-Hyung Oh (2012), "The Exchange Rate Elasticity of Sales and Earnings Management", Korean Journal of Business Administration, 25(9), 3659-3675.
- Cho, Yong-Eon, Mi-Hwa Choi and Jin-Soo Lee (2011), "Book-Tax Differences, Earnings Management and Tax Avoidance", Accounting Information Review, 29(1), 231-260.
- Choi, Jong-Seo and Young-Min Kwak (2010), "Accrual-based and Real Earnings Management Activities by Non-listed Small and Medium-sized Entities", Korean Accounting Journal, 19(1), 37-76.
- Choi, Su-Bi (2016), "Tax Avoidance and Account Benefit-The Influence of Taxable Income Differences to Conservatism", Tax Accounting Research, 49(0), 1-36. http://dx.doi.org/10.35349/tar.2016..49.001
- Cohen, D., A. Dey and T. Lys (2008), "Real and Accrual Based Earnings Management in the Pre and Post Sarbanes Oxley Periods", The Accounting Review, 83(3), 757-787. http://dx.doi.org/10.2308/accr.2008.83.3.757
- Cohen, D. and P. Zarowin (2010), "Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings", Journal of Accounting and Economics, 50(1), 2-19. http://dx.doi.org/10.1016/j.jacceco.2010.01.002
- Dechow, P., R. Sloan and A. Sweeney (1995), "Detecting Earnings Management", The Accounting Review, 70(2), 193-225.
- Gordon, M. J. (1964), "Postulates, Principles and Research in Accounting", The Accounting Review, 39(2), 251-263.
- Graham, J. R., C. R. Havery and S. Rajgopal (2005), "The Economic Implications of Corporate Financial Reporting", Journal of Accounting and Economics, 40(3), 3-73. http://dx.doi.org/10.1016/j.jacceco.2005.01.002
- Hong, Su-Hee and Myong-Seo Kim (2011), "A Study on the Relationship between CG-Index and Earnings Management: Focusing on CSV-EVA Differences", Tax Accounting Research, 28(0), 251-273. http://dx.doi.org/10.35349/tar.2011..28.013
- Ji, Sang-Hyun (2014), "A Study on the Factors Affecting to Book-Tax Difference", Tax Accounting Research, 41(0), 47-70. https://doi.org/10.35349/tar.2014..41.003
- Ji, Sang-Hyun (2018), "The Effect of the Investor Relation on Real Earnings Management: According to Firm's Governance and Audit Quality", Tax Accounting Research, 55(0), 29-52. http://dx.doi.org/10.35349/tar.2018..55.002
- Ji, Sang-Hyun and Sang-Bong An (2019), "A Study on the Real Earnings Management of Shared Growth Corporate", The Journal of International Trade & Commerce, 15(2), 389-406. http://dx.doi.org/10.16980/jitc.15.2.201904.389
- Ji, Sang-Hyun and Ye-Rin Ryu (2015), "A Study on the Relevance between In - house Accounting - Disclosure Expert and the Volatility of Book - Tax Difference", Tax Accounting Research, 45(0), 281-304. http://dx.doi.org/10.35349/tar.2015..45.014
- Ji, Sang-Hyun, Ye-Rin Ryu and Kyung-Bong Lee (2013), "The Earnings Management Based on In-house Accounting-Disclosure Expert and Professionalism of In-house Accounting-Disclosure Expert", Accounting Information Review, 31(1), 1-35.
- Joo, In-Ki, Won-Wook Choi and Ji-In Yum (2005), "A Study on the Usefulness of Book-Tax Differences as a Metric for detecting Earnings Management", Korean Accounting Review, 30(2), 237-275.
- Jung, Mi-Hwa, Yun-Weon Lee and Hyun-Sub Roh (2008), "Usefulness of Book-Tax Differences as a Metric for Detecting Earnings Management to Avoid a Loss", Journal of Business Research, 23(2), 69-92. https://doi.org/10.22903/JBR.2008.23.2.69
- Jung, Yong Woo (2010), A Study on the Relationship the Exchange Rate Fluctuations and Earnings Management, (Master's Thesis), Jeonju, Korea: Chonbuk National University, 1-48.
- Kim, Jee-Hong, Jai-Min Goh and Yun-Sung Koh (2008), "Real Earnings Management to Avoid Loss and Smooth Income", Korean Accounting Journal, 17(4), 31-63.
- Kim, Ji-Young and Sang-Hyun Ji (2018), "The CEO Pay Slice(CPS) and Transparency of Business Administration: Utilizing Book - Tax Difference Information", Tax Accounting Research, 58(0), 229-248. http://dx.doi.org/10.35349/tar.2018..58.011
- Kim, Young-Hwa (2014), "The Effect of CSR on Earnings Management and Firm Value", Tax Accounting Research, 40(0), 147-163. https://doi.org/10.35349/tar.2014..40.008
- Kwak, Jae-Woo, Mun-Ki Cho and Jung-Mo Seo (2015), "The Effects of Tax Services Provided by Auditors on Earnings Management", Tax Accounting Research, 44(0), 159-180.
- Lee, Jong-Rae and Hi-Youl Suh (2017), "The Effects of Corporate's Overseas Sales on Earnings Management", Tax Accounting Research, 54(0), 49-71. http://dx.doi.org/10.35349/tar.2017..54.003
- Lee, Kyun-Bong (2018), "The Effect of Multiple Directorships of Outside Directors on Earnings Management", Tax Accounting Research, 57(0), 37-54. http://dx.doi.org/10.35349/tar.2018.57.003
- Lee, Kyun-Bong, Sang-Hyun Ji and Ye-Rin Ryu (2011), "The Effect of Interaction Between Conservatism of Accounting and Book-Tax Differences on the Earnings Persistence", Korean Journal of Business Administration, 24(1), 587-606.
- Lee, Kyun-Bong, Ye-Rin Ryu and Sang-Hyun Ji (2012a), "In-house Specialists in Accounting and Disclosures and Real Earnings Management", Korean Journal of Business Administration, 25(8), 3243-3264.
- Lee, Kyun-Bong, Ye-Rin Ryu and Sang-Hyun Ji (2012b), "A Study on the Relevance of between BookTax Difference and Investor Relation", Korean Journal of Business Administration, 25(3), 1815-1846.
- Lee, Seung-Tae (2018), "Investment Opportunity Set and Earnings Management, Examining on the Mediation Role of Corporate Ownership", Tax Accounting Research, 55(0), 187-206. http://dx.doi.org/10.35349/tar.2018..55.009
- Lee, Seung Mi (2018), A Study on Earning Management of Exchange Rate, Department of Business Administration (Doctoral Dissertation), Daegu, Korea: Daegu Catheolic University, 1-108.
- Leuz, C., D. Nanda and P. Wysocki (2003), "Earnings management and investor protection: An international comparison", Journal of Financial and Economics, (69), 505-527. http://dx.doi.org/10.1016/S0304-405X(03)00121-1
- Nivine, R. S. L. (2016), "Income Smoothing and the Cost of Debt", China Journal of Accounting Research, 9(3), 175-190. http://dx.doi.org/10.1016/j.cjar.2016.03.001
- Oh, Ick-Hoon and Jae-Won Jeong (2016), "The Value Relevance of the Difference for the Accounting Income and the Taxable Income and the Difference for the Total Comprehensive Income and the Taxable Income", Tax Accounting Research, 47(0), 1-26. http://dx.doi.org/10.35349/tar.2016..47.001
- Park, Jeong-Hwan and Ye-Rin Ryu (2018), "The Impact of Investment Tendency of Foreign Investor on the Audit Quality", Tax Accounting Research, 57(0), 165-184. http://dx.doi.org/10.35349/tar.2018..57.009
- Park, Jong-Il and Chan-Woong Park (2012), "Does Income Smoothing Improve Bond Ratings? : Some Empirical Evidence on KOSPI and KOSDAQ Listed Firms", Journal of Taxation and Accounting, 13(2), 9-47.
- Park, Jong-Il, Hye-Jeong Nam and Sung-Ho Choi (2011), "Effect of Income Smoothing, Accounting Conservatism, and Discretionary Accruals on Ccredit Ratings", Korean Business Review, 40(4), 1015-1053.
- Park, Jong-Il and Kyu-An Jeon (2008), "The Effect of Audit Quality on Book-Tax Differences", Korean Accounting Review, 33(2), 65-109.
- Park, Mi-Hee and Mun-Kee Cho (2013), "The Effect of Assets Impairment Recognition on Real Earnings Management", Tax Accounting Research, 35(0), 1-25. http://dx.doi.org/10.35349/tar.2013..35.001
- Park, Won and Tae-Young Kim (2013), "The Relationship between Financial Characteristics and Managerial Performance or Earnings Management in Public Institutions", Tax Accounting Research, 36(0), 25-44. http://dx.doi.org/10.35349/tar.2013..36.002
- Ronen, J. and S. Sadan (1981), Smoothing Income Numbers: Objectives, Means, and Implications, Boston, MA: Addison-Wesley, 1-148.
- Roychowdhury, S. (2006), "Earnings Management through Real Activities Manipulation", Journal of Accounting and Economics, 42(3), 335-370. http://dx.doi.org/10.1016/j.jacceco.2006.01.002
- Ryu, In-Gyu, Jang-Ryeol Ryu and Seok-Tae Ha (2016), "The Earnings Management of Audit Fees and Firms Value Relevance", Tax Accounting Research, 47(0), 85-115. http://dx.doi.org/10.35349/tar.2016..47.005
- Ryu, Ye-Rin and Sang-Hyun Ji (2017), "The Effect of an Ownership Structure and Audit Quality on the Book - Tax Difference", Tax Accounting Research, 53(0), 105-124. http://dx.doi.org/10.35349/tar.2017..53.006
- Ryu, Ye-Rin and Sang-Hyun Ji (2018), "A Study on the Earnings Management of Win - Win Growth Corporate: Utilizing Book - Tax Difference Information", Tax Accounting Research, 57(0), 75-95. http://dx.doi.org/10.35349/tar.2018..57.005
- Ryu, Ye-Rin, Sang-Hyun Ji and Kyun-Bong Lee (2015), "A Study on the Effect of Firm's Governance on Financial Performance", Tax Accounting Research, 46(0), 195-211.
- Ryu, Ye-Rin, Sang-Hyun Ji, Kyun-Bong Lee and Jung-Han Moon (2017), "A Study on the Relevance between Book - Tax Difference and Crediting Rating: In the Group of Large Book - Tax Difference", Tax Accounting Research, 54(0), 123-141. http://dx.doi.org/10.35349/tar.2017..54.006
- Sankar, M. R. and K. R. Subramanyam (2001), "Reporting discretion and private information communication through earnings", Journal of Accounting Research, 39(2), 365-386. http://dx.doi.org/10.1111/1475-679X.00017
- Suh, Chung-Woo, Jong-Il Park and Jae-Yong Shin (2013), "Corporate Governance and Income Smoothing", Korean Accounting Review, 38(3), 41-79.
- Tucker, J. and P. Zarowin (2006), "Does Income Smoothing Improve Earnings Informativeness?", The Accounting Review, 81(1), 251-270. http://dx.doi.org/10.7603/s40570-014-0010-6
- Yang, Dong-Hoon (2008), "The Effect of Income Smoothing on Information Asymmetry", Accounting Information Review, 26(2), 55-79.
- Yang, Hae-Myun and Gil-Kwan Noh (2019), "The CEO Pay Slice and Effective Corporate Tax Rate", Tax Accounting Research, 60(0), 145-161. http://dx.doi.org/10.35349/tar.2019..60.007
- Yun, Woo-Young, Sang-Hyun Ji and Ye-Rin Ryu (2019), "The CEO Power and Earnings Management : Accounting and Real Earnings Management", Journal of Business Research, 34(2), 157-184. https://doi.org/10.22903/JBR.2019.34.2.157