http://chineseinput.net/에서 pinyin(병음)방식으로 중국어를 변환할 수 있습니다.
변환된 중국어를 복사하여 사용하시면 됩니다.
- 中文 을 입력하시려면 zhongwen을 입력하시고 space를누르시면됩니다.
- 北京 을 입력하시려면 beijing을 입력하시고 space를 누르시면 됩니다.
RISS 인기검색어
- 검색키워드
- 저자 : 안성윤(Sung-Yoon Ahn) (검색결과 5 건)
- 무료
- 기관 내 무료
- 유료
-
-
-
-
안성윤(Ahn Sung-yoon) 한국국제회계학회 2015 국제회계연구 Vol.0 No.64
본 연구의 목적은 시가-장부가 비율(market-to-book ratio; MB)로 측정된 기업의 성장성이 보고 이익을 조정하기 위해 실제 경영활동 조정을 수반하여 자원배분과 현금흐름에 직접 영향을 미치는 실제이익조정과 어떠한 관계를 가지는지 실증분석하였다. 시가-장부가 비율(MB)은 기업의 실제이익조정과 음(-)의 관계를 보이고 있어, 성장주의 경우 장부가치가 반영하지 못하는 기업의 성장기회 및 미래의 높은 수익성을 시장가치를 통해 반영하고 있고 보고이익을 상향 조정하고자하는 유인은 감소함을 알 수 있다. 성장주의 경우 기업의 수익성이 높고 Big4 감사인이 감사한 경우 실제이익조정과 일관되게 음(-)의 관계를 보이고 있다. 이는 성장성과 수익성이 높은 경우 이익을 상향 조정할 유인이 없고, 정치적 비용 및 법인세비용의 부담을 줄이고자 이익을 하향 조정할 유인은 증가하기 때문으로 보인다. Big4 감사인은 성장주의 실제이익조정을 상향 조정하는 것을 억제하는 감사를 수행한 결과를 나타낸다. 반면, 성장주의 경우 부채비율이 높을수록 재량적 지출을 조정하여 보고이익을 상향 조정함으로써 부채계약 위반의 가능성을 회피하는 것으로 나타났다. 시가-장부가 비율(MB)에 비해 단기 성장성을 나타내는 매출액성장률은 비정상영업현금흐름과의 관계에서만 유의한 양(+)의 계수값을 보여 매출액성장률이 높을 경우 비정상적인 신용완화정책이 사용되어 비정상적인 영업현금흐름이 발생할 가능성이 있음을 시사하고 있다. 본 연구의 결과는 성장주에 해당하는 기업의 재무보고 행태를 깊이 있게 분석한 선행연구가 드문 가운데 이익조정과 관련하여 기업의 성장성을 통제변수로 사용하는 경우 실제이익조정의 구성요소별 측정치와 시가-장부가 비율(MB)을 분석하는 것이 더욱 유용함을 제시하고 있다. This paper provides empirical support for the effects of firms" growth measured by the market-to-book ratio(MB) on real earnings management. It affects resource distribution and cash flows through real operating activities to report higher income. The market to book ratio has the negative relation with real earnings management. It suggests that the growth firms with higher market-to-book ratios may have lower incentives to increase earnings through manipulating real business activities with costly efforts since higher market values reflect attractive growth opportunities and higher future profitability performance. The profitable growth firms have the incentives to reduce earnings to avoid higher political costs and corporate tax. The negative relation between growth firms audited by Big4 auditors and real earnings management reals that Big4 auditors do not allow the income-increasing real earnings management. On the other hand, the growth firms with higher leverage ratio might increase their earnings to avoid debt covenant violation by reducing abnormal discretionary expenses. The growth firms with higher sales growth have abnormally lower cash flows and temporarily raise sales revenues through increasing price discounts and being lenient with credit terms. In addition to a growing body of research on real earnings management, this paper"s findings contribute to provide insights into how a firm"s growth involves real earnings management through financial reporting. It is noteworthy that the consequences of three types of real earnings management have a meaningful implication for the empirical methods using the market-to-book ratio.
-
단일 기관에서 경험한 호흡기 아데노바이러스 감염의 임상적 고찰
김태현 ( Tae Hyun Kim ),임정혁 ( Chung Hyuk Yim ),안성윤 ( Sung Yoon Ahn ),강국진 ( Kook Jin Kang ),최유미 ( Yu Mi Choi ),고정희 ( Jeong Hee Ko ),최경은 ( Kyong Eun Choi ),이정현 ( Jung Hyun Lee ),이원욱 ( Won Wook Lee ) 대한천식알레르기학회 2015 Allergy Asthma & Respiratory Disease Vol.3 No.6
Purpose: The purpose of this study is to identify the epidemiologic and clinical characteristics of respiratory adenovirus infections in children, and to investigate the difference in the clinical features between single adenovirus infection and coinfection with adenovirus and other respiratory viruses. Methods: A retrospective study was performed in 470 children hospitalized with respiratory adenovirus infections in Gwangmyeong Sungae Hospital between January 2013 and December 2013. Results: The mean age of the patients was 46.2 months and the peak incidence was in the 12- to 24-month age group. The mean duration of hospitalization and fever were 4.5±1.1 and 4.5±9.2 days, respectively. Seasonally it had occurred throughout the year, but showed the highest prevalence in August and high prevalence in July, September, and October. The frequency of viral coinfection with other respiratory viruses was 39.6%. The age was significantly younger in coinfection group than in the single adenovirus infection group (P<0.001). The prevalence rates of bronchiolitis (P<0.001) and pneumonia (P=0.042) were significantly higher in the respiratory syncytial virus coinfection group. The coinfection rate was significantly higher in children aged less than 2 years (P<0.001), and the prevalence rates of bronchiolitis (P<0.001) and pneumonia (P<0.001) were also higher in the group aged less than 2 years than other age groups. Conclusion: Adenovirus is an important viral agent in hospitalized children with acute respiratory tract infection. Lower respiratory tract infections, such as bronchiolitis and pneumonia, and coinfection with other respiratory viruses were more frequently occurred in patients under 2 years of age. Further studies are needed to clarify whether coinfection with other respiratory viruses would increase the rate of lower respiratory tract infections in patients with respiratory adenoviral infections. (Allergy Asthma Respir Dis 2015;3:402-409)
KCI연관 검색어 추천
이 검색어로 많이 본 자료
활용도 높은 자료
