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안나영(Na-Young An),권선국(Sun-kook Kwon),유수연(Su-yeon Yoo) 충남대학교 경영경제연구소 2016 경영경제연구 Vol.38 No.1
본 연구는 공기업 및 준정부기관의 경영노력과 성과를 매년 공정하고 객관적으로 평가하는 경영평가제도가 공공성과 경영효율성을 높이고 경영개선이 필요한 부분에 대해서 공기업의 본질을 제대로 평가하고 있는지를 분석하고자 한다. 따라서 재무적 성과를 나타내는 회계 지표가 경영평가등급에 제대로 반영되는지를 분석하였다. 분석결과, 계량관리업무비는 경영 평가등급과 유의한 음(-)의 계수값이 나타났으며, 당기순이익과 경영평가등급은 유의한 양(+)의 관련성이 있는 것으로 나타났다. 그러나 총자산회전율과 부채비율은 경영평가등급에 영향을 미치지 않는 것으로 나타났다. 이러한 결과는 공기업의 경영평가등급에는 회계지표의 일부항목이 반영되고 있으나 나머지 회계지표는 경영평가등급에 제대로 반영되지 못하고 있음을 보여주는 결과라 할 수 있다. 본 연구는 공기업의 재무적 성과를 나타내는 회계지표가 공기업 경영평가등급에 영향을 미치는지를 실증적으로 연구하였다는 점에서 의의를 가진다. 본 연구의 한계는 공기업 경영평가에서 사용된 회계정보지표를 중심으로 분석했다는 점이다. 추후 연구로 다양한 회계정보지표를 추가하거나, 공기업에 국한하지 않고 준정부기관까지 표본 수를 늘려 분석할 수 있을 것이다. The purpose of this study is to analyze whether the management evaluation system assesses the performance of public enterprises and quasi-governmental agencies. In particular, accounting information indices for measuring financial performance are analyzed to check whether or not these indices affect the management evaluation rating. First, it was found that the total assets turnover ratio and the liability ratio did not affect the management evaluation rating. Secondly, the ratio of administrative expenses over sales negatively affected the management evaluation rating. That means the lower the administrative expenses, the higher the management evaluation rating. Thirdly, net income positively affected the management evaluation rating. That means the higher the net income, the higher the management evaluation rating. The limitation of this research was that only accounting information indices used in the management evaluation system were considered. Also, only public enterprises were considered. Therefore, future research may consider more accounting information indices and quasi-government agencies.
한국채택국제회계기준 도입 후 조정영업이익 공시 기업의 특성에 관한 연구
안나영 ( Na Young An ),권선국 ( Sun Kook Kwon ),장지영 ( Ji Young Jang ) 한국회계학회 2014 회계저널 Vol.23 No.6
K-IFRS related to the standard for adjusted operating income was revised by Korea Accounting Institute on October 2012. The operating income is defined identically with the previous Korean accounting standards although the operating income is reported in the main body of the statements and the adjusted operating income, defined by the company itself, can be reported in the notes to the financial statements. In this study, the empirical analysis was performed about adjusted operating income first reported in 2012 and the company characteristics related to the disclosure of adjusted operating income. There were 52 companies reporting adjusted operating income in the auditor``s report in 2012 including 23 KOSPI companies and 29 KOSDAQ companies. The final sample company was 41 after eliminating 10 companies without financial data and one company without proper matching sample. The 41 matching companies were selected based on the category of business and the size of the company. The result of empirical analysis showed that adjusted operating income was reported when the difference between operating income based on K-IFRS in 2011 and operating income based on K-GAAP is big. However, there was no relationship between the reporting of adjusted operating income and foreign currency related profit/loss, debt ratio, foreign investor``s ownership. In addition, it showed that non-Big 4 auditors had higher possibilities to report the adjusted operating income than Big 4 auditors. In additional analysis, the relationship between the reporting of adjusted operating income and companies reporting higher K-IFRS operating income than K-GAAP operating income in 2011 was examined. The result showed that companies reporting higher K-IFRS operating income than K-GAAP operating income in 2011 had higher probabilities of reporting the adjusted operating income. The result also showed that companies reporting the operating loss in 2012 had higher probabilities of reporting the adjusted operating income.