Open AccessThe Effects of Accounting Conservatism on Agency Costs and the Accrual Anomaly
Author(s) -
Boyoung Kim,
박상현
Publication year - 2014
Publication title -
gugje hoe'gye yeon'gu/gukje hoegye yeongu
Language(s) - English
Resource type - Journals
eISSN - 2671-664X
pISSN - 1598-3919
DOI - 10.21073/kiar.2014..58.008
Subject(s) - accrual , conservatism , accounting , agency (philosophy) , anomaly (physics) , agency cost , business , economics , earnings , finance , political science , corporate governance , law , physics , philosophy , epistemology , politics , shareholder , condensed matter physics