- 요약
- Ⅰ. 서론
- Ⅱ. Hofstede의 문화요소와 Gray의 회계가치
- Ⅲ. 연구대상국의 연구개발비 회계처리기준
- Ⅳ. 선행 연구

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https://www.riss.kr/link?id=A100408615
2009
Korean
324
KCI등재
학술저널
3335-3359(25쪽)
3
0
상세조회0
다운로드목차 (Table of Contents)
참고문헌 (Reference)
1 기업회계기준서, "제3호 무형자산"
2 김문태, "연구개발비의 재량적 회계선택을 통한 이익조정의 고찰" 571-591, 2005
3 최광현, "연구개발비 회계처리방법의 선택에 관한 연구" 11 : 193-222, 1996
4 최정호, "연구개발비 투자지출의 재무적 결정요인" 22 (22): 23-49, 1997
5 조용언, "국제조세의사결정에서 문화변수의 의미와 역할" 1 (1): 243-276, 2000
6 Gray,S.J., "Towards a theory of cultural influence on the development of accounting systems internationally" 24 (24): 1-15, 1988
7 Khadaroo, M. I., "Toward research and development costs harmonization"
8 Bushee,B, "The influence of institutional investors on myopic R&D investment behavior" 73 (73): 305-333, 1998
9 Burgstahler, D. C., "The importance of reporting incentives: Earnings management in European private and public firms" 81 (81): 983-1016, 2006
10 한봉희, "The evaluation of value relevance of R&D and advertising expenditures: Evidence from Korea" 255-281, 2001
1 기업회계기준서, "제3호 무형자산"
2 김문태, "연구개발비의 재량적 회계선택을 통한 이익조정의 고찰" 571-591, 2005
3 최광현, "연구개발비 회계처리방법의 선택에 관한 연구" 11 : 193-222, 1996
4 최정호, "연구개발비 투자지출의 재무적 결정요인" 22 (22): 23-49, 1997
5 조용언, "국제조세의사결정에서 문화변수의 의미와 역할" 1 (1): 243-276, 2000
6 Gray,S.J., "Towards a theory of cultural influence on the development of accounting systems internationally" 24 (24): 1-15, 1988
7 Khadaroo, M. I., "Toward research and development costs harmonization"
8 Bushee,B, "The influence of institutional investors on myopic R&D investment behavior" 73 (73): 305-333, 1998
9 Burgstahler, D. C., "The importance of reporting incentives: Earnings management in European private and public firms" 81 (81): 983-1016, 2006
10 한봉희, "The evaluation of value relevance of R&D and advertising expenditures: Evidence from Korea" 255-281, 2001
11 Baber, W., "The effect of concern about reported income on discretionary spending decisions: The case of research and development" 66 : 818-829, 1991
12 Myers,S., "The capital structure puzzle" 39 : 575-592, 1984
13 Hofstede, G., "The Confucius connection:From cultural roots to economic growth" 16 (16): 5-21, 1988
14 Leuz, C., "Investor protection and earnings management: An international comparison" 69 (69): 505-527, 2003
15 Hastings, H., "Index to international public opinion 1980–1981" Greenwood Press 1981
16 Ewert, R., "Economic effects of tightening accounting standards to restrict earnings management" 80 (80): 1101-1124, 2005
17 Wang, S., "Earnings management: The effect of accounting flexibility on R&D investment choices" Working paper, Cornell University 2006
18 Braun, G. P, "Earnings management and accounting values: A test of Gray(1988)" 7 (7): 1-23, 2008
19 Perry, S., "Earnings expectations and discretionary research and development expenditures"
20 DeFond, M., "Debt covenant violation and manipulation of accruals" 17 : 145-176, 1994
21 Hofstede,G., "Culture’s consequences: Comparing values, behaviors, institutions, and organizations across nations" Sage Publications 2001
22 Hofstede,G., "Culture’'s consequences: International differences in work related values" Sage Publications 1980
23 Klassen, K., "Cross-national comparison of R&D expenditure decisions: Tax incentives and financial constraints" 21 (21): 639-680, 2004
24 Dechow, P., "Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC" 13 (13): 1-36, 1996
25 Oswald,D.R., "Capitalization vs expending of R&D and earnings management" Working paper, London Business School 2005
26 Eddie,I.A., "Asia-Pacific cultural values and accounting systems" 16 : 22-30, 1990
27 Cooper, J. C., "An experimental examination of SFAS No. 2 on R&D investment decisions" 16 (16): 227-242, 1991
28 Statement of Financial Accounting Standards(FAS) No. 2, "Accounting for research and development costs(SFAS No. 2)"
29 Doupnik, T., "A critical review of tests of Gray's theory of cultural relevance and suggestions for future research" 23 : 1-48, 2004
통화 및 금리선물시장의 시장효율성 및 선도-지연(Lead-lag)관계에 관한 연구
중국내 한국기업의 종업원 신뢰의 선행요인과 조직성과에 관한 연구
학술지 이력
| 연월일 | 이력구분 | 이력상세 | 등재구분 |
|---|---|---|---|
| 2026 | 평가 | 재인증평가 신청대상 (재인증) | |
| 2020-01-01 | 등재 | 등재학술지 유지 (재인증) | ![]() |
| 2017-01-01 | 등재 | 등재학술지 유지 (계속평가) | ![]() |
| 2014-01-14 | 학술지명변경 | 외국어명 : Korea Journal of Business Administration -> Korean Journal of Business Administration | ![]() |
| 2014-01-09 | 학술지명변경 | 외국어명 : 미등록 -> Korea Journal of Business Administration | ![]() |
| 2013-01-01 | 등재 | 등재 1차 FAIL (등재유지) | ![]() |
| 2010-01-01 | 등재 | 등재학술지 유지 (등재유지) | ![]() |
| 2008-01-01 | 등재 | 등재학술지 유지 (등재유지) | ![]() |
| 2005-05-30 | 학회명변경 | 영문명 : Daehan Association Of Business Administration Korea (Daba) -> DAEHAN Association of Business Administration, Korea (DABA) | ![]() |
| 2005-01-01 | 등재 | 등재학술지 선정 (등재후보2차) | ![]() |
| 2004-01-01 | 등재 | 등재후보 1차 PASS (등재후보1차) | ![]() |
| 2002-01-01 | 등재 | 등재후보학술지 선정 (신규평가) | ![]() |
학술지 인용정보
| 기준연도 | WOS-KCI 통합IF(2년) | KCIF(2년) | KCIF(3년) |
|---|---|---|---|
| 2016 | 1.26 | 1.26 | 1.44 |
| KCIF(4년) | KCIF(5년) | 중심성지수(3년) | 즉시성지수 |
| 1.53 | 1.53 | 2.107 | 0.23 |