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The Relationship between Related Party Transactions and Management Forecasts
이명건,박우진,서영미 한국국제회계학회 2013 국제회계연구 Vol.0 No.49
Using a comprehensive sample of listed firms in Korea, we investigate the empirical association between related party transactions (hereafter, RPTs) and management forecasts. This paper discusses the impact of RPTs on management forecasts in Korea where RPTs are prevalent and strict requirements for disclosure of RPTs are conducive to RPTs dealings. Sample period is 8 years from 2002 when voluntary disclosure was enacted to 2009. Specifically, we empirically examine the effect of RPTs on management forecast bias and accuracy. Firms with frequent RPTs are likely to show managerial empire building(Cho and Kim 2013) and relatively weak internal control(AICPA 2001). Therefore, the quality of management forecasts may be overoptimistic and poor. Firms with majority shareholders have more control over RPTs and fewer external interest parties. These firms pay less attention to management forecasts, which leads to increased management forecast errors and inaccuracy. By contrast, firms with large number of analyst followings pay more attention to management forecasts due to high demand for information in the market. Results show that management forecast bias and errors decrease as RPTs increases. This suggests that RPTs increase managers’ tendency to disclose overoptimistic management forecasts. This effect is intensified in firms with majority shareholder suggesting that these firms may increase discretionary transactions as less interested parties monitor them. Therefore, these firms are likely to release overoptimistic forecasts which leads to less accurate management forecasts. Finally, firms with large analyst followings, management forecast accuracy decreases relatively less as RPTs increases. This means that even if firms have frequent RPTs, they tend to pay close attention to disclose management forecasts when with large market information demands.
이명건,장세용,김상용,조숙경 한국항공우주학회 2012 한국항공우주학회 학술발표회 논문집 Vol.2012 No.11
1990년대 고강성/고강도 탄소섬유 복합재료 IM7/977-3 프리프레그(군용항공기, Cytec/미국)와 T800H/3900-2 프리프레그(민수항공기, Toray/일본)가 개발되면서 본격적으로 항공기 1차구조물에 적용되었다. 군용항공기(F-22, F-35, 유로파이터), 민간항공기(Boeing 787, A350/A380) 및 무인기(Global Hawk, Predetor)에 적용된 탄소섬유 복합재료는 수출허가(Expert License)품목으로 분류되어 국내 수입이 제한되고 있으며, 기 개발된 복합재료 물성값과 설계허용값 획득은 거의 불가능한 실정이다. 이러한 실정 하에서 항공기 1차구조물에 탄소섬유 복합재료를 적용하기 위하여 복합재료 설계개발시험을 수행하였다. 복합재료 설계개발시험은 MIL-HDBK-17 Building Block Approach에 따라 수행하였다. 시험은 물리적 특성시험과 기계적 특성시험으로 분류하여 약 8,000개 시편 시험을 하였다. 본 논문은 탄소섬유 복합재료 8,000개 시편 시험 중 단층의 인장/압축시험 및 전단특성시험 결과와 기계적 특성값과 설계허용값 개발내용을 포함하였다. High Modulus/Strength Carbon/Epoxy prepreg has been applied in the primary structure of aircraft since IM7/977-3(military aircraft, Cytec/USA) and T800H/3900-2(commercial aircraft, Toray/Japan) had been developed in 1990’s. Carbon/Epoxy composite materials which have been used in military aircraft (F-22, F-35 and Eurofighter), commercial aircraft (Boeing 787 and A350/A380) and UAV (Global Hawk and Predetor) were classified as Expert License. The distribution of both material properties and design allowable values have not been allowed to a foreign country. Under this situation the composite material DDT(Design Development Test) has been performed and the design allowable values as DDT results were applied to the primary structures of aircraft. The DDT has been performed according to MIL-HDBK-17 Building Block Approach. The tests were categorized by physical property tests and mechanical property tests with approximately 8,000 specimens. This report contained the mechanical properties and the design allowable values as results of the tensile/compression tests and in-plane shear property tests for Carbon/Epoxy composite lamina materials among 8,000 specimen tests.
Laminate Tensile Failure Strength Prediction using Stress Failure Criteria
이명건,김재훈 항공우주시스템공학회 2021 항공우주시스템공학회지 Vol.15 No.6
This paper presents a method that uses the stress failure criteria to predict the tensile failure strength of open-hole laminates with stress concentrations. The composite material used in this study corresponds to a 177 °C cured, carbon/epoxy unidirectional tape prepreg. The results obtained by testing ten different laminates were compared and analyzed to verify the tensile strength of the open-hole laminates predicted using the proposed stress failure criteria. The findings of this study confirm that the tensile strength predictions performed using the proposed method are generally accurate, except in cases involving highly soft laminates (10% of 0° ply).