한국채택국제회계기준 도입에 따른 회계정보의 변화에 관한 연구 = An Empirical Study on the Effect of a K-IFRS on Accounting Information

다국어 초록 (Multilingual Abstract)

This study is an analytical investigation on whether indeed the adoption of a K-IFRS limits the scope of manipulation of financial data by a company management and whether this, in turn, effectively increase usefulness of accounting informationt To achieve this goal, the present study resorted to both documentary research and empirical investigation. After an initial documentary survey conducted on previous studies on the topic of K-IFRS and its implementability, We elaborated a test model based on empirical studies on earnings manipulation and measuring models for such manipulation. As for the stage of empirical analysis, the process was carried out in the order of establishment of research hypotheses and elaboration of a test model, definition and measurement of variables, selection of sample companies, empirical analysis and interpretation of result.
The samples used this study are 52 firms registered in Korean Stock Exchange from 2008 to 2010 excluding financial and insurance business. In the regression analysis, stock revenue ratios is a dependent variable providing measures of Kis-Value Ⅱ. The study finds a significant negative association between K-IFRS adoption period and stock revenue ratios. This result further implies that the adoption of a K-IFRS by companies effectually increase usefulness of accounting information.

목차 (Table of Contents)

• 국문초록
• Abstract
• Ⅰ. 서론
• Ⅱ. 선행연구
• Ⅲ. 연구설계와 이론적 모형
• Ⅳ. 실증분석결과
• Ⅴ. 요약 및 결론
• 참고문헌

참고문헌 (Reference)

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3 서정우, "한국회계제도의 세계화: 기업회계기준을 중심으로" 6 (6): 171-197, 1997

4 황윤식, "한국회계비전의 성립과 구현전략에 관한 연구" 2003

5 정도진, "한국채택국제회계기준 정착화를 위한 개선과제" 한국국제회계학회 (38) : 363-388, 2011

6 배기수, "이사회구조에 따라 코스닥 등록기업의 소유구조가 기업가치에 미치는 영향" 한국산업경제학회 20 (20): 1485-1519, 2007

7 신승묘, "법인세율 인하에 대응한 회계이익의 조정여부에 관한 실증연구" 한국세무학회 19 (19): 1-34, 2002

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