재무정보의 유용성 추세에 관한 사례연구

• 영문명: Case Study on Trend in Financial Information’s Usefulness: Focused on Comparison of Major Korean and American Companies
• 발행기관: 한국무역연구원
• 저자명: 이장순 문태형
• 간행물 정보: 『무역연구』제18권 제6호, 357~368쪽, 전체 12쪽
• 주제분류: 경제경영 > 무역학
• 파일형태: PDF
• 발행일자: 2022.12.31

영문 초록

Purpose – This study compares the financial statements of major Korean and US companies in order to solve the limitations of drawing conclusions only through inferences through statistical analysis without drawing conclusions from previous studies by Mun Tae-hyoung and Lee Jang-soon (2018). Design/Methodology/Approach – For companies listed on the Korean stock market, in order to confirm the correlation between net income, net asset value, and the market capitalization of financial statements, first, the growth rate of the Korean KOSPI and the US DJGI was compared, and then similar indicators of representative companies are compared. Findings – As a result of comparison, the profitability of similar companies in the US was higher than that of Korean companies, and it was possible to verify that this was caused by the fact that US companies had higher profitability than Korean companies in previous studies. However, in the comparison of total capital and tangible and intangible assets, some obtained the same results as the inferences of previous studies, but some showed results that did not match such inferences. Research Implications – Lev & Gu (2016), in their book “The End of Accounting and the Path Forward for Investors and Managers”, suggest that intangible assets, the most important assets in modern companies, are not shown in financial statements as one of the reasons for the end of accounting. This study confirms the claim that it is not. To this end, it is thought that the meaning of this study can be given by examining the differences in the accounting methods between Korea and the United States.

목차

Ⅰ. 서론

Ⅱ. 선행연구

Ⅲ. 한·미 주요기업의 재무정보 비교

Ⅳ. 결론

References

키워드

Case study of Korean and U.S. Companies Comparison of Capital Composition Comparison of Profitability Target Comparison of Non-current Assets