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あぁかがさざただなはばぱまやゃらわゎんいぃきぎしじちぢにひびぴみりうぅくぐすずつづっぬふぶぷむゆゅるえぇけげせぜてでねへべぺめれおぉこごそぞとどのほぼぽもよょろを

アァカサザタダナハバパマヤャラワヮンイィキギシジチヂニヒビピミリウゥクグスズツヅッヌフブプムユュルエェケゲセゼテデヘベペメレオォコゴソゾトドノホボポモヨョロヲ ―

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中文 을 입력하시려면 zhongwen을 입력하시고 space를누르시면됩니다.
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á à Á À é è É È ç Ç ê

Ä Ö Ü ä ö ü ß

ְ ֳ ֲ ֱ ָ ַ ֵ ֶ ִ ֹ ּ ֻ ׂ ׁ ּ פ ם ן ו ט א ר ק ף ך ל ח י ע כ ג ד ש ץ ת צ מ נ ה ב

‘ ’ “ ” 〔〕〈〉「」『』【】＂（）［］｛｝

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、。 · ‥ … ¨ 〃 ― ∥ ＼ ∼ ´ ～ ˇ ˘ ˝ ˚ ˙ ¸ ˛ ¡ ¿ ː ！＇，．／：；？＾＿｀｜

½ ⅓ ⅔ ¼ ¾ ⅛ ⅜ ⅝ ⅞ ¹ ² ³ ⁴ ⁿ ₁ ₂ ₃ ₄

Æ Ð Ħ Ĳ Ł Ø Œ Þ Ŧ Ŋ æ đ ð ħ ı ĳ ĸ ŀ ł ø œ ß þ ŧ ŋ ŉ

А Б В Г Д Е Ё Ж З И Й К Л М Н О П Р С Т У Ф Х Ц Ч Ш Щ Ъ Ы Ь Э Ю Я а б в г д е ё ж з и й к л м н о п р с т у ф х ц ч ш щ ъ ы ь э ю я

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§ ※ ☆ ★ ○ ● ◎ ◇ ◆ □ ■ △ ▽ → ← ↑ ↓ ↔ 〓 ◁ ◀ ▷ ▶ ♤ ♠ ♡ ♥ ♧ ♣ ⊙ ◈ ▣ ◐ ◑ ▒ ▤ ▥ ▨ ▧ ▦ ▩ ♨ ☏ ☎ ☜ ☞ ¶ † ‡ ↕ ↗ ↙ ↖ ↘ ♭ ♩ ♪ ♬ ㉿㈜ № ㏇ ™ ㏂㏘ ℡ ＃＆＊＠ ª º

ⅰ ⅱ ⅲ ⅳ ⅴ ⅵ ⅶ ⅷ ⅸ ⅹ Ⅰ Ⅱ Ⅲ Ⅳ Ⅴ Ⅵ Ⅶ Ⅷ Ⅸ Ⅹ

ا ب ت ث ج ح خ د ذ ر ز س ش ص ض ط ظ ع غ ف ق ک ل م ن ه و ی

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소프트웨어 개발비의 회계선택에 관한 연구 : 가공조립형산업을 중심으로 focused on conversion-manufacturing industry = An Empirical Study on the Accounting Method Choice of Software Development Costs

한글로보기

https://www.riss.kr/link?id=A45010210

저자

정재을 (울산과학대학 세무회계과) ; 박기직 (영남 문화재 연구원)
발행기관
울산과학대학(ULSAN COLLEGE)
학술지명
연구논문집(UC REPORT)
권호사항

Vol.26 No.1 [1999]
발행연도
1999
작성언어
Korean
KDC
051.000
자료형태
학술저널
수록면

201-224(24쪽)
제공처
RISS
소장기관
- 경운대학교 벽강중앙도서관

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다국어 초록 (Multilingual Abstract)

This study empically investigate the motives of accounting choices in software development costs. The independent variables explaining the accounting choice motives were firm size, capital intensity, debt to equity ratio, unexpected earning, effective tax rate and ownership structure variables. The dependent variable was accounting method choice in software development costs(capitalizing/expensing). After the analysis, this study found out that unexpected earning and ownership variable were significant in explaining the accounting choice.

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This study empically investigate the motives of accounting choices in software development costs. The independent variables explaining the accounting choice motives were firm size, capital intensity, debt to equity ratio, unexpected earning, effective...

This study empically investigate the motives of accounting choices in software development costs. The independent variables explaining the accounting choice motives were firm size, capital intensity, debt to equity ratio, unexpected earning, effective tax rate and ownership structure variables. The dependent variable was accounting method choice in software development costs(capitalizing/expensing). After the analysis, this study found out that unexpected earning and ownership variable were significant in explaining the accounting choice.