Report date: Apr 30, 2024 Conflict count: 350192 Publisher: Korean Accounting Association (KAA) Title count: 1 Conflict count: 8 ========================================================== Created: 2020-05-15 00:15:24.0 ConfID: 5613221 CauseID: 1469507478 OtherID: 1469431437 JT: Korean Accounting Review MD: Hwang, 45 ,2,171,2020,Managerial Ability and Dividend Policy DOI: 10.24056/KAR..2020.03.001(Journal) (5613221-N ) DOI: 10.24056/KAR.2020.03.001(Journal) ========================================================== Created: 2022-07-08 03:36:16.0 ConfID: 6554460 CauseID: 1534922107 OtherID: 1523482577 JT: Korean Accounting Review MD: Choi, 47 ,1,47,2022,Managers’ Responses to the Announcement of K-IFRS 1116 DOI: 10.24056/KAR.2021.12.002(Journal) (6554460-N ) DOI: 10.24056/KAR.2022.02.002(Journal) ========================================================== Created: 2022-07-08 03:36:16.0 ConfID: 6554461 CauseID: 1534922107 OtherID: 1523482577 JT: Korean Accounting Review MD: Kang, 47 ,1,83,2022,Information Risk in the Fair Value hierarchy and Audit Efforts DOI: 10.24056/KAR.2021.12.003(Journal) (6554461-N ) DOI: 10.24056/KAR.2022.02.003(Journal) ========================================================== Created: 2022-07-08 03:36:16.0 ConfID: 6554462 CauseID: 1534922107 OtherID: 1523482577 JT: Korean Accounting Review MD: Park, 47 ,1,137,2022,The Level of Audit Fees at Auditor-level and Audit Quality DOI: 10.24056/KAR.2021.12.004(Journal) (6554462-N ) DOI: 10.24056/KAR.2022.02.004(Journal) ========================================================== Created: 2022-07-08 03:36:16.0 ConfID: 6554463 CauseID: 1534922107 OtherID: 1523482577 JT: Korean Accounting Review MD: Lee, 47 ,1,207,2022,The Study on Usefulness of Book-Tax Difference at Material Change Disclosure DOI: 10.24056/KAR.2021.12.006(Journal) (6554463-N ) DOI: 10.24056/KAR.2022.02.006(Journal) ========================================================== Created: 2022-07-08 03:36:16.0 ConfID: 6554464 CauseID: 1534922107 OtherID: 1523482577 JT: Korean Accounting Review MD: Choe, 47 ,1,251,2022,The Effect of Changes in the Presentation Position of Foreign Exchange Gains and Losses in the Income Statement on Nonprofessional Investors’ Judgments DOI: 10.24056/KAR.2021.12.007(Journal) (6554464-N ) DOI: 10.24056/KAR.2022.02.007(Journal) ========================================================== Created: 2022-07-08 03:36:16.0 ConfID: 6554465 CauseID: 1534922107 OtherID: 1523482577 JT: Korean Accounting Review MD: Kim, 47 ,1,291,2022,Over-investment of Discretionary R&D Expenditure and Delisting of IPO Firms: Differential Effects by Auditor Type DOI: 10.24056/KAR.2021.12.008(Journal) (6554465-N ) DOI: 10.24056/KAR.2022.02.008(Journal) ========================================================== Created: 2022-07-11 04:44:40.0 ConfID: 6555107 CauseID: 1535183877 OtherID: 1523482577 JT: Korean Accounting Review MD: Na, 47 ,1,177,2022,An Explorative Study to Detect Accounting Fraud Using a Machine Learning Approach DOI: 10.24056/KAR.2021.12.005(Journal) (6555107-N ) DOI: 10.24056/KAR.2022.02.005(Journal)