송인만 (옮긴이)
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University of Wisconsin-Madison(Ph.D)∣AICPA(Wisconsin)
현, 성균관대학교 경영대학 명예교수
[저서 및 주요 논문]
K-IFRS 중급재무회계(신영사, 공저, 2022) / 원칙중심 회계기준：재무보고 개념체계의 이해(신영사, 공저, 2020) / Reputation Effects on Market Premium and Audit Fees(Korean Accounting Review, 2014) 등
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윤순석 (지은이)
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University of Wisconsin -Madison(Ph.D)
현, Western Illinois University 교수
[저서]
IFRS Principles of Accounting(신영사, 공저, 2023) / K-IFRS 재무회계(신영사, 공저, 2020)
[논문]
An accounting perspective on the IFRS sustainability reporting standards for greenhouse gas emissions: Implications for the Asia Pacific(Asia Pacific Business Review, 2024) / Differential impact of fintech and GDP on bank performance: Global evidence(Journal of Risk and Financial Management, 2023) / Are government subsidies or preferential listing policies better for the market performance of tech firms? Evidence from Korea(Asia Pacific Business Review, 2023) / The end of rent sharing corporate governance reforms in South Korea(Asia Pacific Business Review, 2021) / Does technology innovation in finance alleviate financing constraints and reduce debt-financing costs? Evidence from China(Asia Pacific Business Review, 2021) / A critical evaluation of the Jones models and the industry approach for the estimation of discretionary accruals(Asian-Pacific Journal of Accounting and Economics, 2020) 등
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김효진 (지은이)
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전남대학교(경영학박사), York University(Post-Doc)
현, 전주대학교 회계세무학과 교수
[저서 및 주요 논문]
IFRS Principles of Accounting(신영사, 공저, 2019) ? Controlling shareholders’ opportunistic use of share repurchases(Review of Quantitative Finance and Accounting, 2013) ? 재량발생액 추정모형에 대한 연구(회계학연구, 2013) 등
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