RISS 학술연구정보서비스

검색
다국어 입력

http://chineseinput.net/에서 pinyin(병음)방식으로 중국어를 변환할 수 있습니다.

변환된 중국어를 복사하여 사용하시면 됩니다.

예시)
  • 中文 을 입력하시려면 zhongwen을 입력하시고 space를누르시면됩니다.
  • 北京 을 입력하시려면 beijing을 입력하시고 space를 누르시면 됩니다.
닫기
    인기검색어 순위 펼치기

    RISS 인기검색어

      KCI등재

      이익평준화 기업의 빅배스 = Big Bath of Companies Performed Income Smoothing

      한글로보기

      https://www.riss.kr/link?id=A109536198

      • 0

        상세조회
      • 0

        다운로드
      서지정보 열기
      • 내보내기
      • 내책장담기
      • 공유하기
      • 오류접수

      부가정보

      다국어 초록 (Multilingual Abstract)

      [Purpose] The purpose of this study is to analyze the relationship between the distribution and distribution of companies before the Big-bath and the Big-bath. If a company with low earning volatility wants to perform the Big-bath, it will consider not only short-term effects but also long-term effects. The behavior of the Big-bath in the year of occurrence and the period after will differ depending on the characteristics of earning volatility before the Bigbath. If a company with low earning volatility performs the Big-bath, it is expected that there will be an incentive to recognize the decline in the quality of earnings caused by this as a temporary phenomenon. Companies with low earning volatility are expected to recover to their previous earning level faster in the period after the Big-bath occurs.
      [Methodology] First, this study aims to analyze whether the behavior of the year of occurrence and the period after Big-bath varies according to the earning volatility before Big-bath. It analyzes whether the downward earning adjustment in the year of Big-bath occurrence is smaller than that of companies with lower earning volatility, and whether the upward earning adjustment in the period after the Big-bath occurrence is greater than that of companies with higher earning volatility before Big-bath. Second, it analyze the hypothesis that the higher the earning volatility before Big-bath, the greater the upward earning adjustment for the year after Big-bath than those with lower earning volatility before Big-bath.
      [Findings] This study found that corporate earning volatility had a meaningful effect on the Big-bath. In other words, it was found that companies with higher earning volatility performed a more aggressive Big-bath. However, after performing the Big-bath, no result was found that the earning regression phenomenon was significantly affected by the corporate earning volatility.
      [Implications] This study is significant in that it presents the results that a company’s Bigbath selection is also affected by the distribution of earnings. In other words, it was found that the distribution of earnings directly connected to corporate value ultimately affects the Big-bath by different focus from previous studies that have investigated the impact on the Big-bath, focusing on the characteristics of managers. The contribution of this study is that it presented the basis for the prediction that companies with relatively low earning volatility will perform the Big-bath more passively and will not deviate significantly from the low earning volatility that has been maintained so far.
      번역하기

      [Purpose] The purpose of this study is to analyze the relationship between the distribution and distribution of companies before the Big-bath and the Big-bath. If a company with low earning volatility wants to perform the Big-bath, it will consi...

      [Purpose] The purpose of this study is to analyze the relationship between the distribution and distribution of companies before the Big-bath and the Big-bath. If a company with low earning volatility wants to perform the Big-bath, it will consider not only short-term effects but also long-term effects. The behavior of the Big-bath in the year of occurrence and the period after will differ depending on the characteristics of earning volatility before the Bigbath. If a company with low earning volatility performs the Big-bath, it is expected that there will be an incentive to recognize the decline in the quality of earnings caused by this as a temporary phenomenon. Companies with low earning volatility are expected to recover to their previous earning level faster in the period after the Big-bath occurs.
      [Methodology] First, this study aims to analyze whether the behavior of the year of occurrence and the period after Big-bath varies according to the earning volatility before Big-bath. It analyzes whether the downward earning adjustment in the year of Big-bath occurrence is smaller than that of companies with lower earning volatility, and whether the upward earning adjustment in the period after the Big-bath occurrence is greater than that of companies with higher earning volatility before Big-bath. Second, it analyze the hypothesis that the higher the earning volatility before Big-bath, the greater the upward earning adjustment for the year after Big-bath than those with lower earning volatility before Big-bath.
      [Findings] This study found that corporate earning volatility had a meaningful effect on the Big-bath. In other words, it was found that companies with higher earning volatility performed a more aggressive Big-bath. However, after performing the Big-bath, no result was found that the earning regression phenomenon was significantly affected by the corporate earning volatility.
      [Implications] This study is significant in that it presents the results that a company’s Bigbath selection is also affected by the distribution of earnings. In other words, it was found that the distribution of earnings directly connected to corporate value ultimately affects the Big-bath by different focus from previous studies that have investigated the impact on the Big-bath, focusing on the characteristics of managers. The contribution of this study is that it presented the basis for the prediction that companies with relatively low earning volatility will perform the Big-bath more passively and will not deviate significantly from the low earning volatility that has been maintained so far.

      더보기

      분석정보

      View

      상세정보조회

      0

      Usage

      원문다운로드

      0

      대출신청

      0

      복사신청

      0

      EDDS신청

      0

      동일 주제 내 활용도 TOP

      더보기

      주제

      연도별 연구동향

      연도별 활용동향

      연관논문

      연구자 네트워크맵

      공동연구자 (7)

      유사연구자 (20) 활용도상위20명

      이 자료와 함께 이용한 RISS 자료

      나만을 위한 추천자료

      해외이동버튼