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The Effects of the Characteristics of the Operating Performance Forecast Disclosure on Earnings Management
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영업실적 예측공시의 특성과 예측성향이 이익조정에 미치는 영향

논문 기본 정보

Type
Academic journal
Author
Hee-Jung Lee (인천대학교)
Journal
Korea International Accounting Association KOREAN INTERNATIONAL ACCOUNTING REVIEW Vol.87 KCI Accredited Journals
Published
2019.10
Pages
69 - 97 (29page)

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The Effects of the Characteristics of the Operating Performance Forecast Disclosure on Earnings Management
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Research history (3)

2020

이희정 경영학과 2020.01 Thesis

2019

The Effects of the Characteristics of the Operating Performance Forecast Disclosure on Earnings Management
Hee-Jung Lee KOREAN INTERNATIONAL ACCOUNTING REVIEW 2019.10 Academic journal
The Effect of Firm size and Characteristics of the Operating Performance Forecast Disclosure on Information Asymmetry
Hee-Jung Lee 글로벌경영학회지 2019.01 Academic journal
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Abstract· Keywords

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In this study we examine the effects of different choices of operating performance forecast of fair disclosure on Earnings management.
The main findings of this study are summarized as follows:
First, in the firms disclosed operating performance forecast, disclosure frequency do not affect accruals earnings management. The number of disclosure items has positive effect on accruals earnings management but the frequency of revision disclosures has restricted accruals earnings management.
Second, we find that the firms disclosed operating performance forecast through the fair disclosure are more involved in accruals earnings management than those did not. The downward forecasting tendency, which disclose lower performance forecast number than the financial analysts’ number, performs as a prior means to earning management so increases the incentive to manage accruals.
The results of this study have implications to improves our understanding of the effects of disclosure of operating performance forecast on Earnings management. We examine the various choices related to forecast disclosure simultaneously to identify the interrelationships between choices in their impacts on Earnings management.
#공정공시 #영업실적 예측 #발생액 이익조정 #실제활동 이익조정 #Fair Disclosure #Operating performance forecast #Earnings management

Contents

〈국문초록〉
〈Abstract〉
Ⅰ. 서론
Ⅱ. 선행연구와 가설설정
Ⅲ. 연구설계
Ⅳ. 실증분석
Ⅴ. 결론
참고문헌

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UCI(KEPA) : I410-ECN-0101-2019-325-001308220