Does Accruals Quality Influence Management Choice on Disclosure Contents?

• 영문명: Does Accruals Quality Influence Management Choice on Disclosure Contents?
• 발행기관: 강원대학교 경영경제연구소
• 저자명: 오광욱(Kwang-Wuk Oh) 정광화(Kwang-Hwa Jeong)
• 간행물 정보: 『아태비즈니스연구』제15권 제2호, 23~40쪽, 전체 18쪽
• 주제분류: 인문학 > 문학
• 파일형태: PDF
• 발행일자: 2024.06.30

국문 초록

Purpose- The purpose of this study is to examine the relation between accruals quality and managers’ choice on the type of voluntary disclosure. Design/methodology/approach-Samples of this study are 8,248 firm-year observations listed in Korea Stock Exchange. Poisson regression analysis was hired in order to analyze the association between disclosure frequency and accruals quality because the dependent variables are count data. Findings- First, this study finds that managers’ use of non-earnings-related type of voluntary disclosure is negatively related to accruals quality while their use of earnings-related disclosure is positively related to accruals quality. Second, discretionary accruals quality as well as innate accruals quality is significantly associated with disclosure frequency. Research implications or Originality- This study extends the line of research by incorporating the content of voluntary disclosure, earnings- and non-earnings-related information. The results of this study suggest that accruals quality may play a role in the choice of disclosure manner when investigating managers’ voluntary disclosure.

목차

Ⅰ. Introduction

Ⅱ. Prior Literature and Hypotheses Development

Ⅲ. Research Methodology and Sample Selection

Ⅳ. Empirical Results

Ⅴ. Summary and Conclusion

References

키워드

Accruals Quality Information Risk Regulation Fair Disclosure Voluntary Disclosure