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The Effects of Corporate Governance System of Financial Institutions on Earnings Management - Focus on Mutual Savings Bank's Ownership Structure -
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금융기관의 지배구조가 이익조정에 미치는 영향 : 상호저축은행 소유구조를 중심으로

논문 기본 정보

Type
Academic journal
Author
Hyun－Jung Kang (경상대학교) Soon－Mi Yu (경상대학교) Hyun－Jin Kim (부산대학교)
Journal
Korea International Accounting Association KOREAN INTERNATIONAL ACCOUNTING REVIEW Vol.71 KCI Accredited Journals
Published
2017.2
Pages
151 - 178 (28page)

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The Effects of Corporate Governance System of Financial Institutions on Earnings Management - Focus on Mutual Savings Bank's Ownership Structure -
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Abstract· Keywords

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This study examines the effects of the largest shareholder’s equity holdings and shareholder types (corporate or individual) on earnings management of Mutual Savings Banks, which have more concentrated ownership structure due to the exclusion from ownership resections that are strictly applied for other financial institutions. Also, we analyze the second largest shareholder’s influence on the relation between the largest shareholder’s equity holdings and earnings management using the sample of mutual savings banks listed on Financial Service Commission from 2005 to 2014. Empirical findings are as follows. First, the mutual savings banks with more concentrated largest shareholder ownership have positive relationship with DALL(Discretionary portions of Allowance for Loan Losses). This means the bigger the largest shareholder’s equity holdings are, the more the managed earnings are. This result is consists with Bouvatier et al’s (2014) study that the largest shareholders with more concentrated ownership use DALL to smooth their earnings. Second, the corporate largest shareholders have positive relationship with DALL. This shows that the corporate shareholders manage their earnings using their information accessibility and management efficiency. Third, the second largest shareholder holdings and the largest shareholders’earnings management is not correlated. Last, the corporate second largest shareholders have negative relationship with DALL. With this result, we estimate that the corporate second largest shareholders of mutual savings banks can eliminate the largest shareholders’earnings management. The results of this study contributes to defining information value of the ownership structure of Mutual Savings Banks when the need for the improvement of governance structure is increasing and various measures for improving the owenrship structure are being discissed. It is expected to contribute directly or indirectly to the improvement of savings banks ownership structure.
#저축은행 #지배구조 #이익조정 #법인주주 #2대주주 #재량적 대손충당금 #Mutual Savings Bank #Corporate Governance #Earnings Management #Discretionary Loan Loss Provision #Corporate shareholder #2nd largest shareholder

Contents

국문초록
Abstract
Ⅰ. 서론
Ⅱ. 이론적 배경 및 선행연구
Ⅲ. 연구설계
Ⅳ. 실증분석
Ⅴ. 결론
참고문헌

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