분식회계 근절을 위한 감리지적기업에 관한 연구

• 영문명: A Study on the Enforcement firms for eradicating Window-dressing
• 발행기관: 한국전통상학회
• 저자명: 李長炯(Lee, Jang-hyung) 朴熙錫(Park, Hee-seok)
• 간행물 정보: 『한국전통상학연구』한국전통상학연구 제18집 제2호, 143~160쪽, 전체 18쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2004.12.30

영문 초록

This study investigates the enforcement firms for eradicating window-dressing. And I collected the enforcement data of the financial statement by Securities Supervisory Board(SSB). This study aimed to eradicate the window-dressing firms. To do this, this study reviewed the article about enforcement. And this paper is to investigate enforcement firm via accounting variables reported in homepage by SSB. Also, it is examined whether the outcome of the enforcement affects the intrinsic value of the firm. I find that enforcement firms contents and conducts are corelate significantly. And the outcome of enforcement affects the intrinsic value of the firm in Korean Securities Market. Empirical results show evidence indicating the information content of the outcome of enforcement. The enforcement of financial statement will enhance the fairness of the financial statement. Also the expansion of this system will enhance the accounting transparency.

목차

Ⅰ. 서론

Ⅱ. 이론적 배경 및 선행연구

Ⅲ. 감리지적기업의 감리지적내용 및 조치분석

Ⅳ. 감리지적내용 및 조치와의 관계분석

Ⅴ. 결론

참고문헌

ABSTRACT