Contents
Does accrual basis corporate income tax better predict future national corporate tax revenue? = 발생주의와 현금주의 법인세정보의 미래세수 예측력에 대한 연구 / Do Jin Jung ; Hye Jeong Nam ; Sung Whan Park ; A Young Lee 1
Abstract 1
I. INTRODUCTION 2
II. RESEARCH METHODOLOGY 5
2.1. Research Model 5
2.2. Descriptive Statistics 6
III. EMPIRICAL RESULTS 7
3.1. Regression analysis results 7
3.2. Additional analysis results 8
IV. CONCLUSION 12
REFERENCES 15
국문요약 17