http://chineseinput.net/에서 pinyin(병음)방식으로 중국어를 변환할 수 있습니다.
변환된 중국어를 복사하여 사용하시면 됩니다.
Earnings Management and CEO Turnover in Korean Credit Unions
Sang-Choon Park(박상춘),Wan Suk Ko(고완석),Yong-Sik Hong(홍용식) 한국국제회계학회 2018 국제회계연구 Vol.0 No.79
본 연구는 신용협동조합(신협)이 대손충당금설정액의 재량적 조정에 의하여 이익조정을 행하고 있는가를 실증적으로 검증하였다. 본 연구는 신협의 특유한 측면을 살펴 검증하였다. 먼저, 신용협동조합의 설립기반인 조합원의 특별한 관계, 즉 공동유대(지역․단체․직장)와 관련하여, 본 연구는 공동유대 유형에 따라 이익조정이 달라지는지 살펴보았다. 다음, 신용협동조합의 최고경영진 및 그 임기 횟수는 매 4년마다 조합원 직접선거에 의해 결정되므로, 이러한 선거가 이익조정 유인에 어떤 영향을 미치는지 검증하였다. 본 연구의 연구방법으로 금융회사의 이익조정관련 선행연구에서 많이 쓰이는 개별발생액접근법을 이용하였는데, 경영자의 재량성이 큰 기말대손충당금설정액(대손상각비)을 종속변수로, 비재량적이익을 주요 설명변수로 두고, 대손충당금을 조정하여 이익조정하는지 여부를 검증하였다. 분석을 위한 표본은 2015년 말 정상 영업 중인 지역조합 및 단체조합을 대상으로 2006년부터 2015년까지 10년 동안 7,445개 신협-연도 자료를 이용하였다. 실증분석 결과, 신용협동조합의 경영자들은 재량성이 큰 대손상각비를 이용하여 이익조정을 행하고 있음이 발견되었는데, 이사장은 초임기간(4년) 중 다음 선거를 의식하여 연임 기간(4년)에 비해, 그리고 초임기간 중 마지막 연도는 초임 또는 연임기간의 다른 연도에 비해, 이익조정을 더 크게 하는 것으로 검증되었다. 그리고 지역조합이 단체조합보다 이익조정을 더 활발하게 행하는 것으로 나타났다. 위와 같은 신협 경영자의 이익조정의 증거를 바탕으로, 본 연구는 다음의 시사점을 제공하고 있다. 금융당국은 경영자의 이익조정 재량권을 축소하기 위해 자산건전성 분류기준 및 회수예상가액 산정기준을 보다 명확하고 객관화하여 개선하여야 한다. 아울러 조합의 규모나 공동유대 특성 등을 고려한 차등 감독도 시행할 필요가 있다. This study empirically tests whether and how CEOs of credit unions manage their reported earnings through management of allowance for bad debts (ABD) by examining distinct features of credit unions. With regard to the common ties of their members on which the unions are established, it tests whether credit unions’ earnings management differs by type of establishment ties. Then, because the CEOs of unions and their number of terms of office are determined by the direct election by their members, the study examines how earnings management is affected by the existence of the election. The study uses a specific accruals approach widely used in the literature on earnings management of financial companies. It uses bad debt expense (BDE), a major discretionary item, as the dependent variable and non-discretionary earnings as a primary explanatory variable to test the hypotheses. The sample comprises 7,445 Korean credit union firm-years spanning 2006 to 2015. The empirical results revealed that credit unions manage their reported earnings by using BDE, especially more in the first office term of their CEOs than in the consecutive term, and in the last year of the first term, and that earnings were more actively managed in regional unions than in association ones. This study provides policy implications. Financial supervisory authorities should improve the objectivity and clarity of asset soundness criteria, and provide better and objective estimation methods for expected loan recovery so as to minimize CEOs’ discretion in earnings management. They should also provide differential supervision for credit unions depending on their types of common ties and size.
운동 행위 변화 단계별 중재 프로그램이 비만 청소년의 비만도, 혈액성분, 건강 체력, 자아존중감에 미치는 영향
김태성,김완수 대구대학교 인문과학연구소 2008 人文科學硏究 Vol.32 No.-
The purpose of this study was to investigate the effect of stage based exercise program on obesity index, blood components, health- related physical fitness and self-esteem in obese juveniles. Obese students of 24 subjects in the middle school in Pocheon-city were recruited; 16 subjects were in the preparation stage and 8 subjects were in the action stage. The pre-post test design was used and data were collected during 12 weeks. The results obtained from this study were as follows : 1. After 12 weeks of the stage based exercise program, total cholesterol, triglycerides were significantly decreased(p<.05). And, there was favorable change in high-density lipoprotein cholesterol after 12 weeks of exercise program but there was no statistical significance. 2. After 12 weeks of the stage based exercise program, the improvements of percent body fat, grip strength, back strength, flexibility, cardiorespiratory endurance were statistical significance (p<.05). And, a favorable change in push-up occurred after 12 weeks of exercise program but there was not statistical significance. 3. After 12 weeks of the stage based exercise program, self- esteem was significantly increased(p<.05). In conclusion, the stage based exercise program during 12 weeks influenced on obesity index, blood components, health-related physical fitness and self-esteem to the obese juveniles, and it was demonstrated that subjects became more active through the intervention. It is suggested that this program could be effectively used as a exercise program for obese juveniles. KeyWords:stage based exercise program, obese juveniles, health- related physical fitness