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The Influence of the Owner's Management Participation Level on Earnings Management
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소유경영자의 경영참여 정도가 이익조정에 미치는 영향

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Type
Academic journal
Author
Ho－Cheol Son (가톨릭대학교) Seong－Kyu Park (가톨릭대학교)
Journal
Management Accounting Association of Korea KOREAN JOURNAL OF MANAGEMENT ACCOUNTING RESEARCH Vol.16 No.2 KCI Accredited Journals
Published
2016.8
Pages
107 - 137 (31page)

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The Influence of the Owner's Management Participation Level on Earnings Management
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Abstract· Keywords

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The owner’s management participation level as well as the governance structure influence the amount of earnings management. We classified owner’s management participation level into four level；owner management, owner’s much participation, owner’s less participation and owner’s none participation.
We selected the research sample from Human Capital Corporate Panel, which is based on KOSPI and KOSDAQ companies from 2005 to 2013. The financial data were collected from Kis－Vlaue of NICE. We analyzed 2,054(firm－year) final sample. We used the Jones model (Dechow et al., 1995) and Kothari model (Kothari et al., 2005) to analyze the corporate earnings management.
Our research findings are as follows. First, with the whole sample, discretionary accruals increased for the owner management group while discretionary accruals decreased for the owner’s none participation group. Second, with the KOSPI sample, discretionary accruals increased for the owner management group while discretionary accruals decreased for the owner’s less participation group and owner’s none participation group. With the KOSDAQ samples, earnings management decreased for the owner’s none participation group. We found that the owner’s management participation level has more influence on earnings management in the KOSPI sample compared to KOSDAQ sample.
Our research is based on the owner’s management participation level rather than owner’s share or corporate governance. We also analyzed KOSPI companies and KOSDAQ companies together as well as independently.
#이익조정 #소유자의 경영참여 정도 #기업지배구조 #earnings management #owner's management participation #corporate governance

Contents

요약
Ⅰ. 서론
Ⅱ. 선행연구 및 가설설정
Ⅲ. 연구설계 및 표본선정
Ⅳ. 실증분석
Ⅴ. 결론
참고문헌
Abstract

References (40)

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[학술지(정기간행물)] - 김새로나 / 2015 / 기업지배구조 특성을 고려한 경영자 과신성향과 발생액을 통한 이익조정실태 / 회계ㆍ세무와 감사 연구 57 (4) : 149 ~ 188 google schola [학술지(정기간행물)] - 김선구 / 2009 / 소유 및 지배구조 특성이 회계이익과 과세소득의 차이에 미치는 영향 / 상업교육연구 23 (3) : 251 ~ 281 google schola [학술지(정기간행물)] - 김수정 / 2014 / 기업지배구조가 실제 이익조정에 미치는 영향 / 금융지식연구 12 (2) : 201 ~ 228 google schola [학술지(정기간행물)] - 김영화 / 2009 / 거래소 및 코스닥 상장 기업의 이익조정과 가치관련성 / 회계정보연구 27 (2) : 255 ~ 272 dbpia [학술지(정기간행물)] - 김확열 / 2015 / 소유경영자에 의한 이익조정과 배당성향에 관한 연구 / 회계연구 20 (4) : 85 ~ 110 google schola

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