Search
Search

연구성과물 검색 타이틀 이미지

HOME ICON HOME > Search by Achievements Type > Reports View

Reports Detailed Information

https://www.krm.or.kr/krmts/link.html?dbGubun=SD&m201_id=10012216&local_id=10016080
기업의 지배구조가 회계의 보수성에 미치는 영향
Reports NRF is supported by Research Projects( 기업의 지배구조가 회계의 보수성에 미치는 영향 | 2005 Year 신청요강 다운로드 PDF다운로드 | 배길수(고려대학교) ) data is submitted to the NRF Project Results
Researcher who has been awarded a research grant by Humanities and Social Studies Support Program of NRF has to submit an end product within 6 months(* depend on the form of business)
사업별 신청요강보기
  • Researchers have entered the information directly to the NRF of Korea research support system
Project Number B00320
Year(selected) 2005 Year
the present condition of Project 종료
State of proposition 재단승인
Completion Date 2007년 05월 23일
Year type 결과보고
Year(final report) 2007년
Research Summary
  • Korean
  • 본 연구는 기업지배구조가 회계의 보수성에 미치는 영향에 대해서 조사한다. 즉, 기업지배구조는 재무보고 과정에 영향을 미치기 때문에 기업의 지배구조에 따라 회계의 보수성에 미치는 영향을 차이를 보일 것이다. 이러한 관점을 기초로 본 연구는 기업지배구조를 측정하는 대표적인 요소인 사외이사제도와 감사위원회의 특성과 회계의 보수성 사이의 관계를 조사한다.
    본 연구는 사외이사제도와 감사위원회의 특성을 전문성, 독립성, 활동성을 이용하여 측정한다. 분석결과 이들 특성에 대한 측정치가 높을수록 회계의 보수성은 더 높은 것으로 나타났다. 이러한 연구결과는 기업지배구조와 회계의 보수성은 양의 관계를 가진다는 구체적인 증거를 제시한다.
  • English
  • We examine the role of corporate governance on accounting conservatism. Since corporate governance influences the financial reporting process, it may have systematic relationship with the level of accounting conservatism. Specifically, we investigate the relationship between three board and audit committee characteristics and accounting conservatism. We posit that firms with the strong board of directors and audit committee are likely to recognize bad news in more timely manner, thereby report more conservative accounting income. Using board and audit committee composition, independence, and activity, we find that the level of accounting conservatism is positively associated with the strength of the board and audit committee. To the extent that the strength of the board and audit committee proxies the level of corporate governance, our results are broadly consistent with the prediction that corporate governance is positively associated with accounting conservatism.
Research result report
  • Abstract
  • We examine the role of corporate governance on accounting conservatism. Since corporate governance influences the financial reporting process, it may have systematic relationship with the level of accounting conservatism. Specifically, we investigate the relationship between three board and audit committee characteristics and accounting conservatism. We posit that firms with the strong board of directors and audit committee are likely to recognize bad news in more timely manner, thereby report more conservative accounting income. Using board and audit committee composition, independence, and activity, we find that the level of accounting conservatism is positively associated with the strength of the board and audit committee. To the extent that the strength of the board and audit committee proxies the level of corporate governance, our results are broadly consistent with the prediction that corporate governance is positively associated with accounting conservatism.
  • Research result and Utilization method
  • Corporate governance is a mechanism that constrains managers to protect shareholders. The role of corporate governance is likely to extend to accounting conservatism. Using the strength of the board and audit committee, this study examine whether the strength of governance is positively associated with conservatism.
    We find that firms with strong corporate governance report more conservative accounting. A natural interpretation of this finding is that strong governance acts as a constraint to the managers' inclination to delay loss recognition or speed up gain recognition, and consequently accounting for firms with strong governance tends to be more conservative. Our findings suggest that the role of the BOD and audit committee is significant despite the skepticism that their role is limited given the dominance of controlling owners in Korea.
  • Index terms
  • Conservatism; Corporate governance; Board of directors; Audit committee
  • List of digital content of this reports
데이터를 로딩중 입니다.
  • This document, it is necessary to display the original author and you do not have permission
    to use copyrighted material for-profit
  • In addition , it does not allow the change or secondary writings of work
데이터 이용 만족도
자료이용후 의견
입력
트위터 페이스북
NRF Daejeon
(34113) 201, Gajeong-ro, Yuseong-gu, Daejeon, Korea
Tel: 82-42-869-6114 / Fax: 82-42-869-6777
NRF Seoul
(06792) 25, Heonreung-ro, Seocho-gu, Seoul, Korea
Tel: 82-2-3460-5500 / Fax: 82-2-3460-5759
KRM Help Center
Tel : 042-710-4360
E-mail : krmcenter@nrf.re.kr / Fax : 042-861-4380