자발적 공시를 위한 기업회계보고서 모델

• 영문명: Corporation Accounting Report Model for Voluntary Disclosure
• 발행기관: 한국전통상학회
• 저자명: 高東元(Ko, Dong-won)
• 간행물 정보: 『한국전통상학연구』한국전통상학연구 제21집 제1호, 55~69쪽, 전체 15쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2007.06.30

영문 초록

Market Globalization and development of information communication technology adapted by more international sense about all corporations and complicated corporation environment, accounting information is supplied through real time web and information user could use corporation's account information conveniently and rapidly. According as offer an investment opportunity that capital market does estimate impossibility under these environment, investors require various information still more about corporation activity. Information users want corporation information more addition enemies by increase of an investment opportunity and these trend may increase continuously. Necessity of voluntary accounting information disclosure is emphasized more in situation that corporation must inform continuously. Also, is going to refer and conclude conclusion about trend of voluntary disclosure through web after examine voluntary corporation information public notification model who virtue investigators propose.

목차

Abstract

Ⅰ. 서론

Ⅱ. 자발적 공시에 대한 이론적 검토

Ⅲ. 자발적 기업정보 공시 모델

Ⅳ. 웹을 통한 자발적 정보공시 추세

Ⅴ. 결론

참고문헌

키워드

voluntary disclosure accounting information disclosure model