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법인세와 금융비용이 시설투자(CAPEX)에 미치는 영향: 세무계획의 관점에서

나라 강 & 현태 김

Korean Accounting Review2025https://doi.org/10.24056/kar.2025.08.005article
ABDC C
Weight
0.50

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https://doi.org/https://doi.org/10.24056/kar.2025.08.005

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@article{나라2025,
  title        = {{법인세와 금융비용이 시설투자(CAPEX)에 미치는 영향: 세무계획의 관점에서}},
  author       = {나라 강 & 현태 김},
  journal      = {Korean Accounting Review},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.24056/kar.2025.08.005},
}

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법인세와 금융비용이 시설투자(CAPEX)에 미치는 영향: 세무계획의 관점에서

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.