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      • 한약에 의해 유발된 급성 간질성 신염 2례

        김덕윤,박동건,김응석,강영모,양창헌,이정호,이동철,이영현,김정란 동국대학교 경주대학 1996 東國論集 Vol.15 No.-

        간질성 신염은 신장의 간질을 선택적으로 침범하는 염증성 질환으로 여러가지 원인에 의해 유발되며, 이 중 약물에 의한 경우는 각종 항생제, 비스테로이드성 진통제, 항경련제, 이뇨제, 면역억제제등에 의한 증례들이 보고되고 있다. 현재 각종 질환-특히 만성질환-의 치료에서 한약이 차지하는 비중이 적지 않으나, 그 각각의 성분들이 유발할 수 있는 부작용들에 대한 연구는 거의 없는 실정이다. 저자들은 관절염 치료를 위해 중국산 한약을 복용한 후 복통, 피로감 및 육안적 혈뇨를 주소로 내원한 두 환자에서, 단백뇨와 신기능 장애를 보여 시행한 신조직 생검상 급성 간질성 신염에 합당한 병리학적 소견을 보이고, 한약 복용 중지 후 급속한 회복을 보여, 한약에 의해 유발된 것으로 사료되는 급성 간질성 신염 2예를 경험하였기에 문헌고찰과 함께 보고하는 바이다. Acute interstitial nephritis is a disease characterized by renal interstitial inflammatory cell infiltration and acute renal functional deterioration. This is caused mainly by antibiotics, NSAID and diuretics such as thiazide, but cases induced by herb medication are rare. We experienced two cases of acute interstitial nephritis after treatment with herb medication. One 71-year-old female patient and the other 60-year-old female were admitted to the hospital because of general weakness and gross hematuria. Microscopic hematuria, pyuria, and proteinuria were presented. After definitive diagnosis with a renal biopsy, we noted rapid recovery of renal function by drug withdrawal and steroid therapy. We report these cases with a review of the referenced literatures. Key Words : Herb medication, Acute Interstitial nephritis.

      • 인공 건조법에 의한 마른 명태의 품질 개선에 관한 연구 : 1. 열풍 건조중의 명태의 핵산 관련 물질 및 유리 아미노산의 변화 1. Changes of Nucleotides and Their Related Compounds and Free Amino Acid Composition of Alaska Pollack during Hot-air Dehydration

        金敬三,梁升澤,金用根,韓鳳浩,李應昊 釜山水産大學校 1972 釜山水産大學 硏究報告 Vol.12 No.1

        북양산 냉동명태를 원료로서 열풍건조법으로 마른명태를 가공하였을 때, 건조중의 핵산관련물질 및 유리아미노산의 변화를 실험하였다. 원료육중에는 inosine 함량이 가장 많아 건물증량 기준으로 13.5μmole/g였고, 다음으로 함량이 높은 IMP였는데 5.1μmole/g로서 비교적 낮은 값이었다. 열풍건조중 IMP는 급격히 감소하여 잔존량은 14%에 불과하였으며, inosine은 건조중 50%감소하였다. 한편 hypoxanthine는 약 5배 증가하여 건물중량 기준으로 16.9μmole/g 였다. 건조후 3개월간 저장중에는 건조직후와 비교할 때 핵산관련물질의 변화는 거의 없었다. 그리고 원료 명태 육중의 유리아미노산 조성은 taurine이 가장 많아 전 유리아미노산의 40%를 차지하고 alanine, glycine, glutamic acid가 그 다음이고 비교적 함량이 낮은 것은 lysine, serine, histidine이며, 함량이 극히 낮은 것은 valine, aspartic acid, threonine, isoleucine, leucine등이었다. 열풍 건조중 유리아미노산의 질적 변화는 없었으며. 원료육 유리아미노산에 대하여 건조중 유리아미노산양이 20% 증가하였다. In this paper, the changes of nucleotides and their related compounds and free amino acid composition of Alaska Pollack muscle during hot-air dehydration and storage for three months were determined. The results showed that the contents of inosine and IMP in defrosted sample were 13.5 and 5.1 μmole/g respectively on dry base, and followed by hypoxanthine in order. ATP, ADP and AMP was very low in content. IMP and inosine tended to degrade rapidly during hot-air dehydration while hypoxanthine increased about five times. But the quantitative changes of nucleotides and their related compounds in the muscle of hot-air dehydrated Alaska Pollack during storage were not detected. Taurine was abundant in the muscle extracts, showing 40% of the total amino acid content and followed by alanine, glycine and glutamic acid. Lysine, serine and histidine were low in content respectively, and valine, aspartic acid, threonine and leucine were very poor. The qualitative change in the pattern of free amino acid composition of muscle extracts was not observed during hot-air dehydration. The increase of the total free amino acid during hot-air dehydration was approximately 20%.

      • 인공 건조법에 의한 마른 명태의 품질 개선에 관한 연구 : 2. Some Methods for Hot-air Dehydration of Alaska Pollack 2. 열풍 건조법에 의한 마른 명태 제조

        金用根,金敬順,卞在亨,李應昊,梁升澤 釜山水産大學校 1972 釜山水産大學 硏究報告 Vol.12 No.1

        북양명태를 원료로서 마른명태를 가공하는 실험을 하여 다음과 같은 결과를 얻었다. 원료를 해동하여 내장을 제거하고, 그대로 29시간 열풍건조하여 마른명태를 가공할 수 있었으며, 제품의 수율은 22% 수분은 18%였다. 또한 원료어를 등갈이한 다음 머리, 내장, 흑막을 제거하고, 염장한 다음 22시간 열풍건조하여 건조시간도 단축할 수 있고, 색택도 좋은 제품을 만들 수 있고, 수율은 약 12%였다. 또한 원료어를 fillet로 처리하여 염장한 다음 열풍건조하므로서 건조시간을 더욱 단축할 수 있었고, 포장 및 조리하기에 편리한 제품을 가공할 수 있었다. 제품의 수율은 어체의 크기에 따라 차이가 있어 10∼22%였다. 그리고 채육기로 육을 채취한 다음 과산화수소를 써서 거품을 일어켜 새로운 형태의 다공성인 박층건제품을 가공할 수 있었고, 이 다공성 박층건제품은 흡수성이 좋아 instatant 식품으로 이용 가능하다는 결론을 얻었다. In this paper, some dehydration methods for frozen Alaska Pollack Theragra chalcogramma were studied. The cabinet type drier was used for the study. Samples were dehydrated for appropriate time at the air temperature of 38 to 40℃ under the air stream of 3m/sec. The frozen samples were defrosted, eviscerated, and hot-air dehydrated for 29 hours. The yield of dehydrated product was about 22% and moisture content was 18%. The brine salted samples which were headed, split and skinned were also hot-air dehydrated under the same conditions. This dehydration process could reduce dehydration time. The yield of dehydrated product was about 12% and moisture content was about 20%. For another method, frozen samples were first defrosted, washed thoroughly to remove dirt, slime and scales, and then beheaded, skinned and filleted. The fillet was dehydrated after brine salting. The yield was 10 to 22% and moisture content was 12%. The tissue of these hot-air dehydrated products such as round, split and fillet were very firm and difficult to reconstitute. In order to obtain dehydrated product of agreeable texture, another dehydration process was examined. Chopped meat was dipped in alkaline solution of 0.4% hydrogen peroxide for 30 minutes and then agitated for 10 minutes. By these treatment the foamy and emulsified minced meat was spread on a nylon net seated on metal tray, drained, and dehydrated. A better result was obtained by this process comparing with other's. This could be explained for the reason that the process resulted in the meat flake porous by which the meat could be rapidly reconstituted. The texture of the porous meat flake was good for a convenience food.

      • 세포질내 정자주입법(ICSI)에 있어서 정자흡입 및 난자내 주입방법에 관한 연구

        이택후,김항진,송건호,김대근,전상식,박윤규,서태광,전병균,류은경,이은숙,문진수,김광철 경북대학교 의학연구소 2000 경북대학교병원의학연구소논문집 Vol.4 No.1

        Study on Method of Sperm Aspiration and Injection into an Oocyte in Intracytoplasmic Sperm Injection(ICSI) Immobilization of spermatozoa prior to intracytoplasmic sperm iniection(ICSI) sometimes results in crooked tail and this makes it difficult to aspirate sperm into an injection pipette tail first. Head-first sperm aspiration into an injection pipette avoid this problem due to the bigger size of the sperm head. The effect of head or tail-first sperm injection into an oocyte on fertilization cleavage, percentage of grade I embryos and development to blastocyst stage in ICSI program has been studied. A single living immobilized spermatozoa from oligoasthenozoospermic patient was injected into an oocyte head-first or tail-first according to the treatment. Eighteen hours after microinjection, oocytes ware inspected for survival and fertilization Fertilized oocytes with two pronuclei were cultured in 30μl drop of mHTF supplemented with 10% heat-inactivated follicular fluid(FF) at 37℃. On day 2. embryo transfer was performed with cleaved embryos. The remaining 2-8 cell stage embryos were co-cultured with BRL cells in mHTF + 10% FF for 72 hours and the developmental stage was observed. The data were analyzed by Analysis of Variance. A total of 164 oocytes from 36 cycles were assigned to earth treatment and ICSI was performed(88 head-first, tail-first). The rates of normal fertilization were 81.8% and 76.3% for head-first and tail-first, respectively. Of the fertilized oocytes, the percentage of cleaved embryos and the percentage of grade 1 embryo among cleaved embryos were 88.9% and 68.8%, 93.1% and 74.1% for head-first and tail-first, respectively. Of the 2-8 cell embryos cultured, 44.4%(16/36) and 50.0%(10/20) for head first and tail first, respectively developed to blastocyst stage. There were no differences in fertilization, cleavage, rates of grade 1 embryos, and development to blastocyst stage. In conclusion, head-first or tail-first sperm injection into an oocyte in ICSI program does not affect fertilization and subsequent embryo development to blastocyst stage in vitro.

      • KCI등재후보

        국내 조혈모세포이식 환자에서 Human Cytomegalovirus gB 유전형의 분포와 질환과의 연관성 : 예비 보고

        최수미,김진희,이동건,박선희,최정현,유진홍,박철민,이종욱,민우성,황응수,신완식,김춘추 대한감염학회 2007 감염과 화학요법 Vol.39 No.2

        목적 : 사람 거대세포바이러스(Human cytomegalovirus, 이하 HCMV) glycoprotein B (gB)는 UL55 유전자에 의해 부호화되는 당단백으로, UL55 유전자의 염기서열변화에 따라 4가지 유전형으로 나뉜다. 본 연구에서는 국내 조혈모세포이식 환자들에서 HCMV gB 유전형의 분포와 그 특성을 알아보고, gB 유전형에 따라 특정 HCMV 질환 발생과 연관이 있는지 그 임상적 의미를 분석해 보고자 하였다. 재료 및 방법 : 동종 조혈모세포이식 환자 52명의 혈액검체 94개에 대해, Chou 등이 제시한 방법에 따라, 먼저 UL55 유전자 부위를 nested PCR로 증폭한 후, RsaI과HinfI으로 Restriction fragment length polymorphism(RFLP) 분석을 시행하였다. 결과 : gB type 1은 73.1% (38/52), gB type 2는 13.5%(7/52), gB type 3는 1.9% (1/52), gB type 1과 type 2에 의한 혼합감염은 9.6% (5/52)로 나타났다. gB type 4는 관찰되지 않았다. 1명(1.9%)에서 gB 유전형을 결정할 수 없었는데, RFLP 패턴으로 보아 Trincado 등이 제시한 gB type 7에 해당하는 것으로 생각되었고, 이 새로운 아형에 대해서는 현재 염기서열 분석 중이다. 52명 중 5명(9.6%)에서 HCMV 질환이 발생하였고, 3명에서 HCMV 폐렴, 1명에서 망막염과 위장관염, 나머지 1명에서 망막염이 발생하였다. 5명 중 HCMV 질환과 관련하여 사망한 예는 없었고, 감염된 HCMV는 모두 gB type 1이었다. HCMV gB유전형과 HCMV 질환 발생 사이에 유의한 연관성은 없었고, 단일 주에 의한 감염과 혼합감염에 따른 HCMV 질환발생 사이에도 유의한 연관성은 관찰되지 않았다. 자료 분석 중 gB type 2에 감염되어 있던 환자에서 gB type 1에 재감염 되면서 발열, 간효소 수치 상승 및 pp65 HCMV 항원혈증이 나타난 예가 있었다. 결론 : 연구결과 gB type 1이 아주 우세하고, gB type 4는 검출되지 않았으며, 혼합감염의 빈도가 비교적 낮은 분포를 보였다. 이는 외국의 보고와는 다른 국내 조혈모세포이식 환자에서의 독톡한 감염 양상으로 추정된다. 본 연구에서 HCMV gB 유전형과 질환 발생과의 연관성을 밝힐 수는 없었으나, HCMV 유전형에 대한 연구는 바이러스 감염의 발병기전이나 전파 경로 및 양식과 같은 역학적 연구에 중요한 자료가 될 것이다. 현재 더 많은 수의 조혈모세포이식 환자를 대상으로 연구가 진행 중에 있으며, 앞으로 다른 질환군의 환자나 건강한 잠복 감염자에서의 추가 연구가 필요할 것으로 생각된다. Background : Human cytomegalovirus (HCMV) glycoprotein B (gB) is the major envelope glycoprotein, encoded by the UL55 gene. Based on sequence variation in the UL55 gene, HCMV can be classified into four gB genotypes. Previous studies have suggested an association between HCMV gB genotypes and clinical outcome in the immunocompromised hosts. The goal of this study was to determine the distribution of HCMV gB genotypes and the effect of gB genotype in the developement of HCMV diseases in hematopoietic stem cell transplant (HSCT) recipients in Korea. Materials and Methods : DNA was extracted from 94 blood specimen of 52 allogeneic HSCT recipients with HCMV infection. HCMV gB genotype was determined using polymerase chain reaction to amplify a region of UL55, followed by restriction fragment length polymorphism (RFLP) analysis based on RsaI and HinfI digestion. Results : The distribution of gB types were as follows: gB1, 73.1% (38/52) of patients; gB2, 13.5% (7/52); gB3, 1.9% (1/52) and mixed infection (gB1 and gB2), 9.6% (5/52). While gB4 was not detected, a new genotype (described as gB7 by Trincado et al, 2000) was identified on the basis of their RFLP pattern. During average 708 days’ follow up period, HCMV diseases developed in 5 patients. All of them had gB1 genotype. There was no statistically significant association between the incidence of HCMV diseases and the gB genotypes. Re-infection with gB1 strain was detected in one patient who had been previously infected with gB2. This episode was associated with fever, elevated liver enzyme and positive antigenemia. Conclusion : HCMV gB1 was the dominant genotype and no gB4 was detected in allogeneic HSCT recipients in Korea, which is an unique pattern compared with the previous reports. Although we can not find significant association between the HCMV diseases and the gB genotypes, genotyping of HCMV will serve in the study of pathogenesis and transmission of this virus in transplant patients. Further study is underway with large study population.

      • Design and Synthesis of Anticonvulsive Agents as γ-Vinyl GABA-Based Potential Dual Acting Prodrugs and their Biological Activities

        Kim, Yong-chul,Zhao, Long-Xuan,Kim, Tae-Hyung,Je, Sun-mi,Kim, Eun-kyung,Choi, Heesung,Chae, Whi-Gun,Park, Minsoo,Choi, Jongwon,Jahng, Yurngdong,Lee, Eung-Seok 영남대학교 약품개발연구소 2000 영남대학교 약품개발연구소 연구업적집 Vol.10 No.-

        For the development of new anticonvulsive agents. r-vinyl GABA(vigabatrin) and GABA mimeties derivatives were covalently coupled as potential dual acting prodrugs and evaluated for their anticonvulsive activities. Among the prepared com-pounds. 11 showed the most potent anticonvulsive activity, a shorter onset time and a broader spectrum compared to vigabatrin. ⓒ 2000 Elsevier Science Ltd. All rights reserved.

      • SCIESCOPUSKCI등재

        Comparison of Bifidobacteria Selective Media for the Detection of Bifidobacteria in Korean Commercial Fermented Milk Products

        Kim, Eung-Ryool,Cho, Young-Hee,Kim, Yong-Hee,Park, Soon-Ok,Woo, Gun-Jo,Chun, Ho-Nam Korean Society for Food Science of Animal Resource 2010 한국축산식품학회지 Vol.30 No.1

        This study was carried out to compare the efficacy and selectivity of TOS and BS media for enumeration of bifidobacteria in commercial fermented milk products. First, bifidobacteria was isolated from 20 fermented milk products, and all isolated bifidobacteria were identified by genomic technology as Bifidobacterium lactis. The two media significantly differed from each other with regard to the recovery of B. lactis, that is, the recovery of this organism was as much as 6 logs lower on BS medium than on TOS. When the concentration of BS solution (mixture of paromomycin sulfate, neomycin, sodium propionate, and lithium chloride) used in BS medium was reduced to 50% (BS50), a relatively high percentage recovery of bifidobacteria from pure cultures was achieved. Susceptibility tests to antibiotics and tests for selective agents for the isolated bifidobacteria and lactic acid bacteria were conducted. The BS solution inhibited some lactic acid bacteria and Bifidobacterium species, while mupirocin (MU) suppressed the growth of all tested lactic acid bacteria but not Bifidobacterium. As compared with BS50 medium, TOS with or without MU showed good bifidobacteria recovery and readily distinguishable colonies; in particular, TOS supplemented with MU had a high selectivity for bifidobacteria. In conclusion, all results suggested that TOS medium with or without MU was found to be suitable for selective enumeration of bifidobacteria from mixed cultures in fermented milk, and better in that capacity than BS medium.

      • SCIESCOPUSKCI등재

        Comparison of Bifidobacteria Selective Media for the Detection of Bifidobacteria in Korean Commercial Fermented Milk Products

        Eung Ryool Kim,Young Hee Cho,Yong Hee Kim,Soon Ok Park,Gun Jo Woo,Ho Nam Chun 한국축산식품학회 2010 한국축산식품학회지 Vol.30 No.1

        This study was carried out to compare the efficacy and selectivity of TOS and BS media for enumeration of bifidobacteria in commercial fermented milk products. First, bifidobacteria was isolated from 20 fermented milk products, and all isolated bifidobacteria were identified by genomic technology as Bifidobacterium lactis. The two media significantly differed from each other with regard to the recovery of B. lactis, that is, the recovery of this organism was as much as 6 logs lower on BS medium than on TOS. When the concentration of BS solution (mixture of paromomycin sulfate, neomycin, sodium propionate, and lithium chloride) used in BS medium was reduced to 50% (BS50), a relatively high percentage recovery of bifidobacteria from pure cultures was achieved. Susceptibility tests to antibiotics and tests for selective agents for the isolated bifidobacteria and lactic acid bacteria were conducted. The BS solution inhibited some lactic acid bacteria and Bifidobacterium species, while mupirocin (MU) suppressed the growth of all tested lactic acid bacteria but not Bifidobacterium. As compared with BS50 medium, TOS with or without MU showed good bifidobacteria recovery and readily distinguishable colonies; in particular, TOS supplemented with MU had a high selectivity for bifidobacteria. In conclusion, all results suggested that TOS medium with or without MU was found to be suitable for selective enumeration of bifidobacteria from mixed cultures in fermented milk, and better in that capacity than BS medium.

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        재무제표의 비교가능성과 상대적 성과평가

        김응길 ( Eung Gil Kim ),김진배 ( Jin Bae Kim ),이건 ( Gun Lee ),한승수 ( Soong Soo Han ) 한국회계학회 2015 회계학연구 Vol.40 No.1

        본 연구는 2006년부터 2012년 동안 유가증권시장에 상장된 비금융업을 영위하는 기업을 대상으로, 재무제표의 질적 특성 중 하나인 비교가능성(comparability)과 경영자보상 간의 관계를 상대적 성과평가(RPE)의 측면에서 파악하고자 하였다. 분석을 위해 비교가능성은 De Franco et al.(2011)의 방법론에 의해 산출하였다. 검증결과는 다음과 같다. 개별 기업과의 비교가능성이 높은 기업을 대상기업(peer firm)으로 선정한 후 대상기업의 성과가 개별 기업의 경영자 보상에 영향을 미치는지 실증한 결과, 대상기업 성과를 모형에 직접 포함한 약형(weak form) 접근법에서는 대상기업의 성과와 경영자 보상 간에 유의한 음(-)의 관계가 검증되었다. 그리고 대상기업 성과와 개별 기업 성과의 회귀분석을 통해 추정한 체계적 성과(systematic performance)와 비체계적 성과(unsystematic performance)를 모형에 포함한 강형(strong form) 분석에서는 비체계적 성과만 유의한 양(+)의 값을 나타내고 체계적 성과는 유의한 관계가 검증되지 않았다. 이러한 결과는 약형과 강형 검증에서 모두 상대적 성과평가를 지지하는 것을 의미한다. 즉, 개별 기업과 재무제표의 비교가능성이 높은 대상기업의 성과는 산업 전반에 걸쳐 발생할 수 있는 공통된 충격(common shock)을 효과적으로 통제하여 개별 기업 경영자의 노력이 적절하게 보상과 연결될 수 있는 역할을 한다는 것을 의미한다. 추가적으로 경제적 특징에 따라 비교가능성의 역할에 차이가 존재하는지 파악하고자 대상기업과 총자산 규모(SIZE)및 시장 대비 장부가액 비율(MtB)이 유사한 그룹과 그렇지 않은 그룹으로 나누어 약형(weak form) 분석하였다. 분석 결과, 상대적 성과평가에 영향을 미치는 요소를 통제하고 난 이후에도 비교가능성을 활용하여 선정된 대상기업의 성과는 일관되게 경영자 보상과 유의한 음(-)의 관계가 있는 것으로 나타났다. This study examines the association between financial statement comparability and managerial compensation in a perspective of relative performance evaluation (hereafter RPE). Prior literature argues that managerial compensation using the RPE is beneficial to both agents (e.g., managers) and principals (e.g., shareholders) because it insulates agents from common shocks and provides shareholders with a useful measure to identify agents`` efforts (Holmstrom 1982). Despite of theoretical arguments above, the empirical research on the RPE provides the mixed evidence on whether firms use the relative performance evaluation when they determine the managerial compensation. Because researchers can not explicitly identify peer firms, many studies have investigated the economic characteristics, such as industry, firm siz and, growth opportunity, which can capture the common shocks in agents`` performance (Joh 1999; Garvey and Milbourn 2003; Albuquerque 2009; Gopanlan et al. 2010). Although, in the US, recent amended disclosure rules require firms to disclose their peer-firms which are used in performance evaluation, it is still difficult to identify whether Korean firms use the RPE in their managerial compensation because there are no rules for peer-firms disclosure in Korea. Thus we attempt to examine whether Korean firms use financial statement comparability to control common shocks in their managers`` performance evaluation. We focus on the financial statement comparability (hereafter comparability) which is termed as a similar mapping from economic events to financial statements among firms (De Franco et al. 2011). Given that the comparability is affected by each firms`` accounting policy, if a firm has higher comparability with certain firms, it indicates that accounting policy or practice between those firms are similar. Accordingly, it is possible that accounting information generated through similar accounting process has common factors between those firms. In addition, there is more useful information available to identify common factors between firms when those firms are highly comparable (De Franco et al. 2011). Based on arguments above, we expect firms to use the RPE based on the comparability because corporate environment with higher comparability makes firms control common shocks easier. Our sample comprises the data of all Korean listed companies ? both KOSPI and KOSDAQ listed companies, from 2006 to 2012, which yields the pooled samples of 2,190 firm-year observations. We select three peer-firms by using the comparability measure of De Franco et al.(2011), and regard the averaged performance of these firms as peer-firms`` performance. We, then, examine whether managerial compensation is affected by both a firm``s own performance and peer-firms`` performance. Our findings of empirical analyses suggest that Korean firms use the RPE in their managerial compensation based on accounting comparability. Furthermore, this evidence is supported in both weak and strong forms of the RPE test, and it is robust when we extend three peer-firms to five peer-firms. This result indicates that the performance of highly comparable firms is used to determine the managerial compensation of firms because peer firms`` performance appropriately controls or excludes common factors between firms, and thus it is more likely to reflect managers`` own efforts. In addition, we examine whether our results vary with economic characteristics which are known to affect the RPE such as firm size and market to book ratio (MtB). We find that the result of the RPE based on comparability is invariant to those economic characteristics. Our research contributes to the literature on the financial statement comparability by extending to the managerial compensation. Prior literature shows that accounting comparability is beneficial to outside information users (e.g., financial analysts, and auditors), but we provide the evidence that inside information users, such as the board of directors, and the compensation committee, also realize the usefulness of comparability, and use it in their managerial compensation scheme. We also contribute to the research on the relative performance evaluation. Despite of the benefit of the RPE, prior literature does not provide consistent result on whether firms use the RPE in the managerial compensation due to difficulty in the peer selection. However, we provide strong evidence that Korean firms, on average, evaluate managers by comparing their performance with peer firms``, peer firms selected based on financial statement comparability. Our results also show that the RPE tests based on comparability are more pronounced than those based on other economic characteristics proposed by prior research.

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