K-IFRS 중급재무회계 해답

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

Syracuse University(Ph.D) 현, 서강대학교 경영대학 교수 [저서] K-IFRS 회계원리(박영사, 공저, 2021) [논문] 원칙중심회계 하에서의 질의회신 운영방안(회계저널, 2019) / The effect of analyst forecasts during earnings announcements on investor responses to reported earnings(The Accounting Review, 2016) / Management earnings forecast and value of analyst forecast revisions (Management Science, 2015) 등

Temple University(Ph.D) / 공인회계사 현, 성균관대학교 경영대학 교수 [저서] 회계와 사회(신영사, 공저, 2023) [논문] Do PCAOB Inspections Improve Working Capital Accrual Reliability? Evidence from the PCAOB Annual versus Triennial Inspection Exposure(Accounting Horizons, 2020) / Economic Determinants and Consequences of the Proactive Disclosure of Internal Control Weaknesses Remediation Progress in IPO(AUDITING: Journal of Practice & Theory, 2018) / Does the ability of operating cash flows to measure firm performance improve during the financial crisis?(Accounting Horizons, 2017) 등