K-IFRS 도입 이후 손익보고양식에 따른 포괄손익과 당기손익의 가치관련성

나경아(Na Kyung-a),강순경(Kang Soon-kyung) 한국국제회계학회 2015 국제회계연구 Vol.0 No.59

본 연구는 한국채택국제회계기준(K-IFRS)도입 이후 손익보고 양식을 단일보고양식과 별도보고양식 중 선택할 수 있도록 자율성이 허용됨에 따라 손익의 보고양식 선택이 포괄손익과 당기손익의 가치관련성에 영향을 주는 지에 대하여 실증적으로 비교, 분석하였다. 이를 위하여 K-IFRS 도입 이후 3개 연도(2011연도 ~ 2013연도)동안 전체 상장기업을 대상으로 Ohlson(1995)의 주가수준 모형을 실시하여 포괄손익 및 당기손익의 손익보고양식에 따른 주가관련성의 차이를 검증하였다. 본 연구의 주요 분석결과는 다음과 같다. 포괄손익과 당기손익의 가치관련성은 하나의 포괄손익계산서에서 포괄손익과 당기손익이 함께 보고되는 것보다 별도의 손익계산서와 포괄손익계산서에서 각각 보고될 때 가치관련성이 더 높은 것으로 보인다. 이러한 결과는 당기손익은 손익계산서에서 그리고 포괄손익은 포괄손익계산서에서 따로 보고하는 별도보고양식을 선택하는 경우 당기손익과 포괄손익이 더 뚜렷하게 구분되어 보고되므로 이 두 손익정보가 함께 한 보고서에 보고되는 단일보고양식에 비해 자본시장의 정보이용자들의 이해력을 높일 수 있음을 시사한다. 추가분석에서 손익보고양식선택이 갖고 있는 내생성을 통제하기 위해 Heckman의 2단계모형을 사용하여 분석을 한 경우에도 일관된 결과가 도출되었다. 본 연구결과는 K-IFRS도입 이후 손익보고양식 선택에 따른 손익정보 유용성의 차이에 대하여 실증적 증거를 제공한다는 점에서 학계에 유익한 정보를 제공해 줄 것으로 기대된다. This study examines whether the presentation format of reported income affects the value relevance of comprehensive income and that of net income after the adoption of the Korean International Financial Reporting Standard (K-IFRS) in 2011, which allowed a firm to choose its presentation format of reported income between a single comprehensive income statement and two separate statements consisting of the income statement and the comprehensive income statement. To estimate the value relevance of comprehensive income and that of net income, we run the Ohlson(1995)’s price level model over the full sample of all listed firms during the first 3 years after the adoption of the K-IFRS(2011 - 2013). Major findings are as follows: The value relevance of comprehensive income and that of net income are higher when they are reported in separate statements compared to when they are reported in a single statement. These results imply that reporting the comprehensive income and the net income in separate statements can provide more useful information than those reported in a single statement. All the results continue to hold even if Heckman 2-stage least square procedure is used in order to control for endogeneity problem. Our findings can contribute to the current accounting literature by providing empirical evidence on the difference in the information usefulness of reported income based on different presentation format after the adoption of the K-IFRS.

회계지식의 수준에 따른 회계투명성 인식

손혁(Hyuk Shawn),강순경(Soon-kyung Kang),백태영(Tae-young Paik) 한국경영학회 2022 Korea Business Review Vol.26 No.1

본 연구는 설문조사를 통해 회계지식의 수준에 따른 우리나라 회계투명성에 대한 인식을 확인했다. 회계지식의 수준을 파악할 수 있는 문항들은 회계를 배우지 않더라도 응답할 수 있도록 간단하고 명료하게 작성되었으며, 재무회계 및 회계감사 분야의 기본적 상식을 확인할 수 있는 문항으로 구성되었다. 또한 회계투명성에 대한 인식수준은 설문대상자가 응답한 백분위로 관찰하였다. 본 연구는 2017년 총 281명의 표본을 대상으로 자료를 수집하였으며, 설문대상자의 인구통계학적 특성을 통제한 후 회귀모형을 통해 결과를 분석했다. 본 연구의 결과는 다음과 같다. 첫째, 설문대상자의 회계지식의 수준은 10점 만점에 평균 6.11점이었으며 문항 중 감사보고서의 적정의견에 대한 오해가 컸다. 둘째, 설문대상자가 인식하는 우리나라 회계투명성 수준은 100분위로 환산한 경우 74위로 중하위권이었다. 이는 스위스 국제경영개발대학원(IMD)에서 조사한 2016년과 2017년 우리나라의 회계투명성 수준인 최하위권과 괴리가 있다. 셋째, 회계지식의 수준이 높을수록, 회계원리를 수강하거나 경제면에 관심이 많은 설문대상자일수록 우리나라 회계투명성에 대해 부정적으로 평가했다. 넷째, 설문대상자들은 우리나라의 낮은 회계투명성의 주요 원인이 대규모 분식회계사건의 지속적인 발생과 외부감사인 등 감시기구의 역할 미흡으로 지적했다. 본 연구는 회계지식의 수준이 회계투명성의 인식과 밀접한 연관이 있음을 제시했다는 점에서 그 의의가 있다. This study investigates the relationship between the level of accounting knowledge and perception of accounting transparency in Korea. The questionnaire measuring the level of accounting knowledge is prepared in a simple and clear way so as to be replied without learning accounting, and consists of questions that can test basic knowledge in the areas of financial accounting, internal control, and auditing. In addition, the perception of accounting transparency are proxied by perceived international ranking in the questionnaire. We collect data of the total of 281 samples in 2017, and analyze the results with regression after controlling demographic characteristics of the survey subjects. The results of this study are as follows. First, the level of accounting knowledge of the survey participants averaged 6.11 out of 10 and there was the biggest misunderstanding about the unqualified opinion of the audit report among the questions. Second, the global ranking of accounting transparency in Korea was perceived 74th out of 100 from the top. Third, the students with better basic accounting knowledge, accounting principles taken, and more interest in economic news evaluated Korean accounting transparency more negatively. Fourth, the subjects pointed out repeated large-scale accounting frauds and insufficient monitoring of external auditors as the reasons for low accounting transparency. This study makes contribution to the literature by showing that accounting education is closely related to the perception of accounting transparency in Korea.

영어의 폐쇄음 삽입 현상과 외국인의 발음

姜順璟 弘益大學校 1993 弘大論叢 Vol.25 No.1

The American speakers always inserted stops after the sonorant if the fricative was voiceless. They pronounce "prince" and "dense" as /prints/and/dents/. But when the fricative was voiced, they more often omitted the stop in underlying clusters containing a stop/ldz/or/ndz/but sometimes inserted a stop in clusters such as /nz/or/lz/. It is questionable whether the speakers from different dialect of English and foreign speakers of English inserted stops between sonorant and voiceless fricative, because some phonologists have claimed that the insertion of a stop between a sonorant and a fricative consonant in syllable-final sonorant-fricative clusters follows from universal constraints on the human speech perception and production mechanism. However, others have claimed that the intrusive stops are products of language or dialect specific phonological rules that are stated in the grammar In this paper I examined the production of sonorant-fricative and sonorant-stop-fricative clusters by three groups of English speakers. The first group spoke an American Mid-Western dialect, and the second one South African dialect. The third one is Korean who speaks English as the first foreign language. Fourakis and Port have already examined the production of sonorant-fricative and sonorant-stop-fricative clusters by American and South African speakers. This paper incorporated their data for American and South African dialects. However, for Korean speaker I tested their English pronunciation and made spectrographic analysis. The results of the experimant are as follows: The first, the American speakers inserted a stop between a sonorant and a fricative consonant whereas the South African and Korean speakers do not insert a stop. The second, the inserted stop in the American production was significantly shorter than the underlying one. The third, the presence of the inserted stop also affected the duration of the preceding nasal. The fourth, this incomplete neutralization results from the application of language-specific rules that Fourakis call phase rules which govern articulatory timing. This phase rule must be learned and very sensitive to pragmatic communicative needs. In order to speak natural American English, it is necessary for the Korean learners of English to practice a stop epenthesis in English conversation.

함경 방언의 모음 체계

강순경 서울대학교 어학연구소 1997 語學硏究 Vol.33 No.1

This paper aims to acoustically analyze the vowel systems of the Hamkyong Dialect of North Korea and find the phonological rules which exist in the Seoul and the Pyongyang dialect previously analyzed by the author. For my research, 5 subjects who recently fled from Hamkyong Province of North Korea were selected. Among the 5 subjects, 4 speakers are males and one is female whose ages are from twenty seven to fifty. I selected two types of test frames: one is an isolated form of eight simple vowels and the other is vocabulary which contains eight simple vowels. Each word was read in a sentence frame "I said___." The pronunciation of the five subjects was recorded in a sound-proof room and analyzed with the CSL (Computerized Speech Lab) and the plot formant on Macintosh. The results of the experiment are as follows: 1) In the Hamkyong dialect, there exist the eight simple vowel system /i, e, ε,??, t, u, o, a/. However, in the experiment the vowel/??/ of four speakers tends to merge into the vowel space of /t/. In most of their pronunciations the vowel/??/ and the vowel /??/ have lost their distinctiveness. If we take out the /??/ from the eight vowels, the Hamkyong dialect has a seven vowel system. 2) In the Hamkyong dialect, the simple vowels/O¨/and/u¨/ do not exist anymore, though in some speaker's pronunciation we hear the simple vowel sounds of /o¨/ and /u¨/ rarely. 3) The vowel /??/ has an unusual place in the vowel space of the Hamkyong dialect. Its position is just below that of the vowel /t/. That will explain the merging of the vowel /??/ into the vowel /t/ and also the Martinet's push chain theory. 4) The quality of the vowel /o/ in the Hamkyong dialect are quite different from those of the Seoul dialect. This brings the misunderstanding of [op??n] "오번" as [??p??n] "어번" for Seoul speakers. 5) In the process of the development of the vowels, they merge into each other. The final goal of the vowel system is the simplification of the system in terms of maximal differentiation. It is interesting to observe that the front vowels merge into each other in the Seoul dialect whereas the back vowels merge into each other in the Hamkyong and the Pyongyang dialect. However, the vowels which participate in merging are only three vowels /??/, /t/, and /u/ in the Hamkyong dialect while the vowels /??/, /t/, /u/, and /o/ merge in the Pyongyang dialect.

파종기별 논콩재배의 수량 및 생태적 특성

조진웅,이석영,강순경,김충수 충남대학교 농업과학연구소 2006 농업과학연구 Vol.33 No.2

This study was conducted on a commerce silt loam soil at paddy field in the southwestern Korea (36˚N lat). In the study of planting time, seed were hand planted at 24 May, 14 June and 5 July, and at 24 May, 14 June and 5 July in 2005, respectively. Two seedlings plants per hill were taken prior to V3 stage. Fertilizer was applied prior to plant at a rate of 3.0-3.0-3.4 g (N-P-K) per square meter. Experimental design was a randomized complete block in a split plot arrangement with three replications. Yield was significantly affected by different of the planting times and cultivars. The seed yield in planting time was the highest on late in May 24 but was the lowest on July 5. Also, the plant time significantly affected on increasing pod and seed number and seed weight. The days from emergence to flowering and maturity was reducing tendency with late planting time.