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- 저자 : 나철호 ( Chul Ho Na ) (검색결과 2 건)
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부채중점관리 공기업의 이익조정 및 목표부채비율에 관한 연구
나철호 ( Chul Ho Na ),김임현 ( Im Hyeon Kim ),고종권 ( Jong Kwon Ko ) 한국회계학회 2015 회계저널 Vol.24 No.4
The comprehensive political enforcement of new administration for the Korean public enterprises seems to adversely affect entire national economy. The deteriorated firm performance of the public institutions due to the increasing debt incurred by national project seems to provide incentives for earnings management. Along with the excessive control over debt reduction, the unfair selection of priority debt control public enterprises focused on debt amount rather than the debt ratio also has negative impact on the national economy. Therefore, the fair and reasonable standard is required for selecting the priority debt control public enterprises. This research is conducted from two different aspects. First, we review the earnings management of public enterprise to obtain better management evaluation as the increasing debt incurred by performing national projects deteriorates the business performance. Second, we suggest fair standard for debt reduction, and target debt ratio for the public enterprises so that our government could select the right public enterprises for debt control. In accordance with the prior research regarding earnings management, priority debt control enterprises are expected to perform more earnings management than non-priority debt control enterprises, but this argument is not supported. Our government selected the priority debt control enterprises only focused on total debt amount. We suggest that the relationships between actual debt ratios and target debt ratios of the public enterprises or recent 5-year average debt ratios of the Korean listed companies should be taken into account for the selection of priority debt control institution. This research is in reference to earnings management, target debt ratio and priority debt control selection standard of public enterprise between 2003 and 2012. We believe this study could provide the implication for future policy direction to government, public institutions and the general public.
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세무조사 선정기준과 조세회피와의 관계 및 추징기업예측모형
나철호 ( Chul Ho Na ),고종권 ( Jong Kwon Ko ),김임현 ( Im Hyeon Kim ) 한국회계학회 2016 회계학연구 Vol.41 No.6
This paper examines three main points. The first is whether tax audit criteria by National Tax Service(NTS) are associated with firms` tax avoidance. The second is whether firms` tax avoidance declines in the tax audit year compared with before and after the tax audit year. The third is whether the forecasting model for additional tax payment firms using the NTS tax audit criteria can properly discriminate the additional tax payment firms. The main results are as follows. First, we find that the tax audit criteria related with significant tax avoidance are firms` reported taxable income ratio, whether the firm is family owned, and the discrepancy of inventory amount. Second, we find that firms` tax avoidance is decreased in the tax audit year compared with the immediate prior period. However, firms` tax avoidance is increased again after the tax audit year. The result implies that firms report faithfully overall tax amount in the tax audit year but the tax audit effect disappears as time goes on. Third, using the forecasting model for additional tax payment firms, we find that firms` reported taxable income ratio, the discrepancy of deferred tax amount between the ending and the beginning balance, and the prior period error corrections can significantly predict the additional tax payment firms. Accuracy of the forecasting model based on (0.6,04) criteria is 68.1% in the prediction sample and 73.3% in the validation sample.
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