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http://dx.doi.org/10.14400/JDC.2021.19.1.125

Topic Modeling of Profit Adjustment Research Trend in Korean Accounting  

Kim, JiYeon (Graduate School of Interdisciplinary Information Studies, The Cyber University of Korea)
Na, HongSeok (Graduate School of Interdisciplinary Information Studies, The Cyber University of Korea)
Park, Kyung Hwan (Dept. of Business Administration, The Cyber University of Korea)
Publication Information
Journal of Digital Convergence / v.19, no.1, 2021 , pp. 125-139 More about this Journal
Abstract
This study identifies the trend of Korean accounting researches on profit adjustment. We analyzed the abstract of accounting research articles published in Korean Citation Index (KCI) by using text mining technique. Among papers whose themes were profit adjustment, topics were divided into 4 parts: (i) Auditing and audit reports, (ii) corporate taxes and debt ratios, (iii) general management strategy of companies, and (iv) financial statements and accounting principles. Unlike the prediction that financial statements and accounting principles would be the main topic, auditing was analyzed as the most studied area. We analyzed topic trends based on the number of papers by topic, and could figure out the impact of K-IFRS introduction on profit adjustment research. By using Big Data method, this study enabled the division of research themes that have not been available in the past studies. This study enables the policy makers and business managers to learn about additional considerations in addition to accounting principles related to profit adjustment.
Keywords
Big data; Text mining; Topic modeling; Research trend; Accounting; Profit adjustment;
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