사업보고서 정정보고와 이익조정의 관계

• 영문명: The Relation between Correction of Annual Reports and Earnings Management
• 발행기관: 강원대학교 경영경제연구소
• 저자명: 신수진(Su-Jin Sin) 정경철(Kyoung-Chol Jung) 배성호(Seong-Ho Bae)
• 간행물 정보: 『아태비즈니스연구』제11권 제4호, 271~289쪽, 전체 19쪽
• 주제분류: 인문학 > 문학
• 파일형태: PDF
• 발행일자: 2020.12.30

영문 초록

Purpose - This paper examined the relation between Correction of Annual Reports and Earnings management. The annual reports are used as key reports for critical decision making by providing useful information to various stakeholders across the firm. Design/methodology/approach - The sequence of this study is analysed that each of the following two cases affects the earning management: 1. that corrections have been made; 2. Where financial information have been modified or non-financial information have been modified during the correction of the annual report. We draw an initial sample of firms listed on the Korea Stock Exchange from 2014 to 2017. Among these, we excluded firms that were not able to obtain the variables needed to measure the correction of Annual Reports and the earnings management. Finally, we use the 7,035 firm-year observations. Findings - Our empirical results of this study are as follows; First, it turned out that the earnings management of companies that report business reports on corrections is larger than those that do not. Second, among the types of annual report corrections, the correction of non-financial information is significantly larger on earnings management than the correction of financial information. Research implications or Originality - The correction disclosure of business reports is a very important issue in terms of accounting information accuracy and reliability. The results of this study will provide policy implications for correction disclosures and regulations due to an important issue as accounting information. An entity that initially prepares accounting information should advanced in such a way that it provides high quality accounting information and then complements and accepts it by various stakeholders.

목차

Ⅰ. 서론

Ⅱ. 선행연구 검토와 연구가설 설정

Ⅲ. 연구방법론

Ⅳ. 실증분석 결과

Ⅴ. 결론

References

키워드

Annual Reports Correction Earnings Management Discretionary Accrual