코스닥 상장 기업의 세무조사 가능성이 회계투명성에 미치는 영향

• 영문명: The Effect of Tax Investigation Probability on Accounting Transparency in KOSDAQ
• 발행기관: 강원대학교 경영경제연구소
• 저자명: 이수지(Su-Ji Lee) 안미강(Mi-Gang Ahn)
• 간행물 정보: 『아태비즈니스연구』제12권 제2호, 115~129쪽, 전체 15쪽
• 주제분류: 인문학 > 문학
• 파일형태: PDF
• 발행일자: 2021.06.30

영문 초록

Purpose - This study aimed to clarify the effects of tax investigation probability on accounting transparency in KOSDAQ firms by using financial statement. In particular, it was analyzed whether the characteristics of a firm s listed market have a discriminatory effect on the relationship between the tax investigation selection rate (or detection rate) and earnings management. Design/methodology/approach - This paper examines analyzed the effect of tax investigation of the National Tax Service on the earnings management. The sample includes 9,603 firms listed on KOSPI and KOSDAQ from 2011 to 2018, all of which are manufacturing firms. This study conducted correlation and multiple regression analyses to verify the relationship between tax investigation probability and earnings management. The possibility of a tax investigation is the selection rate and the detection rate, and the profit adjustment was estimated at discretionary amount. Findings - As a result of empirical analysis, both firms listed on KOSPI and KOSDAQ markets showed that the higher the tax investigation rates, the more significant the possibility of reducing the earnings management of discretionary accruals. Additionally it was found that in KOSDAQ markets firms, the tax investigation detection rates had a signigicant nagative effect on discretionary accruals. Research implications or Originality - It can be interpreted that firms with a high rates of receiving a tax investigation decrease earnings management consideration of expenses such as additional tax amount due to the tax audit or a decline in corporate image.

목차

Ⅰ. 서론

Ⅱ. 이론적 배경 및 가설설정

Ⅲ. 연구방법

Ⅳ. 실증분석 결과

Ⅴ. 결론

키워드

Tax Investigation Tax Investigation Rates Tax Investigation Detection Rates Earning Management Discretionary Accruals