지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록· 키워드
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This paper empirically analyzes the effect of corporate governance quality & disclosure quality on the relation between internal specialists of accounting practice and disclosure on preliminary-actual earnings differences. It was analyzed with actual proof through regression analysis regarding preliminary-actual earnings differences as dependent variable and interaction between corporate governance quality (and disclosure quality) and a dummy variable standing for Internal specialists of accounting practice and disclosure as independent variables.
The sample consists of non-banking firms with december fiscal year listed in Korean Stock Exchange over 2004-2008. Empirical findings are summarized as follows; There is significant negative association between preliminary-actual earnings differences and hiring specialists of accounting practice and disclosure. And there is significant positive association between preliminary-actual earnings differences and hiring specialists of accounting practice and disclosure in high corporate governance quality (high disclosure quality). This result provides a deeper understanding on corporate governance quality(and high disclosure quality) as internal environment factor and contributes to the decision-makings of interested parties.
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참고문헌 (19)
참고문헌 신청
Ajinkya, B. / 1984 / Corporate Managers’ Earnings Forecasts and Symmetrical Adjustments of Market Expectations / Journal of Accounting Research 22 (Autumn) : 425 ~ 444
Botosan, C. / 1997 / Disclosure Level and Cost of Equity Capital / The Accounting Review 72 : 323 ~ 349
Botosan, C. / 2002 / A Reexamination of Disclosure Level and the Expected Cost of Equity Capital / Journal of Accounting Research 40 : 21 ~ 40
Dontoh, A. / 1993 / Information Content of Accounting Announcements / The Accounting Review 68 (10) : 857 ~ 869
Healy, P. / 2001 / Information Asymmetry, Corporate Disclosure, and the Capital Markets: A Review of the Empirical Disclosure Literature / Journal of Accounting and Economic
Botosan, C. / 1997 / Disclosure Level and Cost of Equity Capital / The Accounting Review 72 : 323 ~ 349
Botosan, C. / 2002 / A Reexamination of Disclosure Level and the Expected Cost of Equity Capital / Journal of Accounting Research 40 : 21 ~ 40
Dontoh, A. / 1993 / Information Content of Accounting Announcements / The Accounting Review 68 (10) : 857 ~ 869
Healy, P. / 2001 / Information Asymmetry, Corporate Disclosure, and the Capital Markets: A Review of the Empirical Disclosure Literature / Journal of Accounting and Economic
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