[PDF][PDF] 보험수리적가정의재량적결정이퇴직급여회계정보의가치관련성에미치는영향
남지안， 최종서 - 경영학연구, 2021 - researchgate.net
This study examines the effect of discretionary pension actuarial assumption on the value
relevance of pension accounting information. Extant literature document that firms' financial …
relevance of pension accounting information. Extant literature document that firms' financial …
유효법인세율과순확정급여부채
이명곤， 인창열 - 회계ㆍ세무와감사연구, 2019 - scholarworks.bwise.kr
본 연구는 전기유효법인세율이 높을수록 순확정급여부채가 감소하는지를 분석하는 것이
목적이다. 이를 위해 본 연구는 2012 년 이후 확정급여형퇴직급여제도를 도입하여 …
목적이다. 이를 위해 본 연구는 2012 년 이후 확정급여형퇴직급여제도를 도입하여 …
[PDF][PDF] PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE TERHADAP PENETAPAN TINGKAT DISKONTO DALAM ADOPSI METODE …
MK Abdullah - Jurnal Akuntansi Berkelanjutan Indonesia, 2020 - core.ac.uk
Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh ukuran
perusahaan, profitabilitas, dan leverage terhadap penetapan tingkat diskonto ketika adopsi …
perusahaan, profitabilitas, dan leverage terhadap penetapan tingkat diskonto ketika adopsi …
보험수리적가정의재량적결정이퇴직급여회계정보의가치관련성에미치는영향
JA Nam, JS Choi - kmr.kasba.or.kr
This study examines the effect of discretionary pension actuarial assumption on the value
relevance of pension accounting information. Extant literature document that firms' financial …
relevance of pension accounting information. Extant literature document that firms' financial …