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A Study on Earning Persistence of Corporate Name Change
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상호변경기업의 이익지속성에 관한 연구

논문 기본 정보

Type
Academic journal
Author
Kyoung-Hee Han (조선대학교) Jong-Bum KIM (송원대학)
Journal
The Institute of Knowledge Management, Chosun University JOURNAL OF CORPORATION AND INNOVATION Vol.5 No.2 KCI Accredited Journals
Published
2012.8
Pages
73 - 91 (19page)

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A Study on Earning Persistence of Corporate Name Change
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Abstract· Keywords

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This study estimated the coefficient of time-series profit persistence of this term and identified its relations with corporate name change. The study lasted from 2005 to 2009, and through a correlation test, a difference test and a regression test, the following results are presented: First, as a result of the correlation test, it was discovered that the name change was positively related with the coefficient of earning persistence both in the control group and the test group. However, it was statistically significant in firms whose names were changed. It indicates that the earning persistence of firms which had their names changed was higher. Second, as a result of the difference test, it was discovered that there was a significant difference within 5% of the profit persistence coefficient of this term between the test group and the control group. Profit persistence of the test group was higher than that of the control group, which matches the hypothesis of the study.
Third, as a result of the regression test, it was discovered that the future profit persistence had a statistically significant relation within 5% with profit persistence of the firms whose names were changed, which matches the hypothesis of the study.
The study has a meaning that it speculated the relations between name change and profit persistence and it is expected that the results will be helpful information to those who participate in capital markets.
#상호변경 #이익지속성 #표본기업 #Corporate Name Change #Earning Persistence #Test group

Contents

요약
Ⅰ. 서론
Ⅱ. 선행연구의 고찰 및 가설설정
Ⅲ. 연구모형과 변수의 정의
Ⅳ. 실증분석 결과
Ⅴ. 결론
참고문헌
Abstract

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