토지의 공시지가와 재평가가액 정보의 비교 연구

• 영문명: A Comparative Study on the Officially Assessed Land Prices Information and the Fair Value of the Land
• 발행기관: 한국산업경영학회
• 저자명: 정재원
• 간행물 정보: 『한국산업경영학회 발표논문집』2010년도 하계학술대회 발표논문집, 1~7쪽, 전체 7쪽
• 주제분류: 경제경영 > 경영학
• 파일형태: PDF
• 발행일자: 2010.07.30

영문 초록

The purpose of this study is to examine the importance of the difference between the officially assessed land prices and the fair value of the land and to examine the effects of this difference on the equity value. The importances of the difference of the officially assessed land prices and the fair value of the land were tested by using the difference of means for population. The extended model based Ohlson(1995) was developed to examine the difference between the officially assessed land prices and the fair value of the landon the equity value. The main conclusions of this study are as follows: (1) The ratio of the difference between the officially assessed land prices and the fair value of the land to the total asset was larger than 5% and was statistically significant at the 1 percent in 2008 and 2009. (2) The ratio of the difference between the officially assessed land prices and the fair value of the land to the total asset in a small and medium enterprise was higher than that of a large enterprise. (3) The difference of the officially assessed land prices and the fair value of the land had not a positive price multiple in equity valuation model. (4) The difference of the acquisition cost of the land and the officially assessed land prices had a positive price multiple in equity valuation model.

목차

I. 서 론

II. 이론적 배경 및 선행연구의 고찰

III. 가설설정 및 연구설계

IV. 실증분석 결과

V. 결 론