메뉴 건너뛰기
Library Notice
Institutional Access
If you certify, you can access the articles for free.
Check out your institutions.
ex)Hankuk University, Nuri Motors
Log in Register Help KOR
Subject
Humanities
General Humanities History Philosophy Religious Studies Linguistics and Literature Other Humanities
Social science
General Social Science Business Management Tourism Education Military Science Library and Information Science Law Sociology Journalism and Media Studies Psychological Science Political Science and Diplomacy Geography Public Administration Economics International Trade Anthropology Other Social Science
Natural science
General Natural Science Physics Biology Life Sciences Mathematics/Statistics Astronomy Earth Science Chemistry Other Natural Science
Engineering
General Engineering Architectural Engineering Mechanical Engineering Industrial Engineering Material/Energy Engineering Electrical and Electronic Engineering Marine and Ocean Engineering Chemical Engineering Computer Science Other Engineering
Medical science
General Medical Science Nursing Science Veterinary Pharmacy Traditional Korean Medicine Basic Medicine Clinical Medicine Other Medicine
Agriculture and Fishery
General Agriculture and Fishery Agriculture Fishery Science Food Science Forestry Animal Husbandry Marine Transportation Studies Other Agriculture and Fishery
Art and Kinesiology
General Arts Design Fine Arts Cosmetology Photography Music Fashion Kinesiology Performing Media Arts Other Arts and Kinesiology
Interdisciplinary Studies
Interdisciplinary Research Science and Technology Studies Brain and Cognitive Science Technology Policy Other Interdisciplinary Studies

KOR

A Study on the Impact of Coronavirus Disease-19 on the Quality of Accounting Information
Recommendations
Search
Questions

코로나바이러스감염증-19 사태가 회계정보 품질에 끼치는 영향에 대한 고찰

논문 기본 정보

Type
Academic journal
Author
Induck Hwang (계명대학교)
Journal
The Korean Association Of Logos Management Logos Management Review Vol.18 No.2
Published
2020.6
Pages
103 - 116 (14page)

Usage

cover
📌
Topic
📖
Background
🔬
Method
🏆
Result
A Study on the Impact of Coronavirus Disease-19 on the Quality of Accounting Information
Ask AI
Recommendations
Search
Questions

Abstract· Keywords

Report Errors
The Coronavirus Disease-19(COVID-19), which spreads around Wuhan, Hubei Province, China in December 2019, is causing an unprecedented economic crisis in history as well as a serious public health crisis. In this study, I examine the economic impact of the COVID-19 in the aspects of the real economy and capital market. In addition, I analyze the influence of COVID-19 on the quality of accounting information in various aspects. Based on the analyses, I discuss the necessary efforts to maintain the quality of accounting information and to protect the soundness of capital markets in the post-corona era.
The Outbreak of COVID-19 has rapidly deteriorated the accounting performance of companies across the majority of industries and increased uncertainties in the business environment. These changes could induce opportunistic accounting practice by managers to avoid a looming crisis, and lead to poor accounting quality for insolvent companies. In order to minimize the accounting quality impact of COVID-19 and to provide reliable information, the following efforts are required. The regulators should provide comprehensive and unbiased accounting guidance for the effects of COVID-19 on financial statements and provide policy support for smooth settlement of newly adopted Act on external audit of corporation. The companies should also enhance the relevant disclosures to provide a clear picture of the impact of COVID-19 on the financial statements. These measures could contribute to strengthening investors’ confidence in the capital market by enhancing accounting transparency and maintaining the soundness of the capital market.
#코로나19사태 #경영실적 악화 #기회주의적 회계처리 #회계정보의 품질 #자본시장 건전성 #Outbreak of COVID-19 #Deterioration of Accounting Performance #Opportunistic Accounting Practices #Quality of Accounting Information #Soundness of Capital Market

Contents

요약
Ⅰ. 서론
Ⅱ. 코로나19사태의 실물경제 및 자본시장 영향
Ⅲ. 코로나19사태가 회계정보품질에 끼치는 영향
Ⅳ. 코로나19사태로 인한 회계품질 저하를 예방하기 위한 노력
Ⅴ. 결론 및 시사점
참고문헌
Abstract

References (18)

Add References
고윤상 / 감사비용 폭등…기업 '新외감법 공포' google schola 김선일 / 2017 / 글로벌 금융위기에 따른 기업의 소유구조가 이익조정에 미치는 영향에 관한 연구 / 국제회계연구 (72):233~257 dbpia 김진성 / 기업 내부회계관리제도 감사 적용 연기해야 google schola 김진성 / 화신테크·스타모빌리티 등 사업보고서 제출 지연…코로나發 주총연기 google schola 박효선 / 상장사 회계감사 '비적정 의견' 증가… 금감원 “기업‧감사인 협조해야” google schola

Recommendations

It is an article recommended by DBpia according to the article similarity. Check out the related articles!

Related Authors

Frequently Viewed Together

다시 불붙은 세금 전쟁 “법인세 인상” vs “영구 감세”
김영은 한경BUSINESS 2024 .10
[Current Economy] 법인세 인하 후❸ 투자금 분석_무형자산 투자금도 10.4% 줄었다
강서구 The scoop 2024 .03
A Case Study on the Osstem Implant’s Embezzlement Case
Jeong-mo Kim ,  Sang-Hyun Ji Korea Business Review 2024 .02
[PART 1] 숫자로 본 법인세 인하의 함정 : 역사는 법인세 인하론을 부정한다
강서구 The scoop 2024 .03
The Effect of the Revised New External Audit Law on Adjustment of Preliminary Earnings: Focusing on the External Audit Obligation of the Internal Accounting Management System
Joon sun Yang ,  Ju Yeon Kim KOREAN INTERNATIONAL ACCOUNTING REVIEW 2022 .12

Recently viewed articles

Comparative Analysis of Eastern and Western Political Legitimacy - Focusing on Confucian Theory of the Public Opinion and Rousseau’s Theory of the General Will
Lee Sang Ik, Kang Jung InKorean Society For Political Thought2004.05
 A Study on the Use of Artificial Intelligence(A.I.) for Sermon : Focusing on ChatGPT
Seungwoo Lee2023.06
 Legal matters concerning the determination of the Method of Implementation under the Urban Development Act
Park KunwooKorean Public Law Association2021.02
 사드와 한반도 미래
이남주SAEUL FOUNCATION OF CULTURE2017.06

Comments(0)

0

Write first comments.

UCI(KEPA) : I410-ECN-0101-2020-325-000843810