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Korean Journal of Financial Studies 2008;37(5):841-876.
Published online October 31, 2008.
Conservatism and the Asymmetric Timeliness of Earnings in Korean Stock Market: Based on Board Composition
Byoung Ho Kim
우리나라 자본시장에서 보수주의에 따른 기업 이익의 인식 시점에 대한 연구
김병호
Key Words: 기업지배구조,사외이사 비율,역류회귀분석,이익인식의 적시성,회계학적 보수주의,Board composition,Corporate governance,Earnings conservatism,Earnings timeliness,Reverse regression


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