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학술논문

재무정보의 유용성 추세에 관한 사례연구

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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
4,240

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국문 초록

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

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APA

이장순,문태형. (2022).재무정보의 유용성 추세에 관한 사례연구. 무역연구, 18 (6), 357-368

MLA

이장순,문태형. "재무정보의 유용성 추세에 관한 사례연구." 무역연구, 18.6(2022): 357-368

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