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장한모,임종옥 한국경영교육학회 2005 경영교육연구 Vol.37 No.-
In June 1997, FASB released SFAS 130, Reporting of Comprehensive Income that other comprehensive income is part of total comprehensive income but generally excluded from net income. Accordingly, the objective of this study is to analyze information effects of other comprehensive income items. This study assumes that though stock prise doesn't change, if trading volumes change significantly, there is certain information effect of other comprehensive income items. In consistent with assumption of this study earlier, the results show that there are significant changes of sums and differences of other comprehensive income items. The results also analyzed effects of trading volumes in the net differences of other comprehensive income by years show that there are significant great changes of trading volumes in gain and lose on valuation of investment in equity securities, overseas operations translation credit and debit, and foreign exchange translation credit and debit, whereas, there is few significant change in assets revaluation reserve. With the exception of assets revaluation reserve of other comprehensive income items, I find evidence that other comprehensive income items have information effects. Therefore this study greatly contributes to the institutionalization of other comprehensive income items by examining their usefulness as performance index. 本硏究の目的は包括利益を構成するその他包括利益項目の情報效果を分析することである。本硏究は、先行硏究が主に採用してきた株價關連モデルの代わりに、株取引量情報效果モデルを用いる。そして株價の變動がなくても株取引量の有意な變動があった場合、その他包括利益項目の會計情報效果があると假定する。 分析結果、その他包括利益項目の合計と前年度對比純差額の合計は株取引量に有意な變動を與えている。また、その他包括利益項目の年度別純差額および前年度對比差額が株取引量に與える效果を檢證した結果、投資有價證券評價損益、海外事業換算調整勘定、外貨換算調整勘定の場合、株取引量に有意かつ大きな變動を與えている。しかし、再評價積立金の場合、統計的に有意な變動はあったが、その變動の規模は非常に小さかった。本硏究はその他包括利益の情報效果を檢證したが、それは業績評價指標としてその他包括利益項目の有用性を裏付けたことになり、その他包括利益項目の制度化のための根據を提供できた點においてその意義があると言える。
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권영모,김진춘,張韓模 대한경영교육학회 2005 경영교육저널 Vol.6 No.-
The purpose of this study is to analyze and evaluate present municipal reporting system, and have a good grasp of information needs of interested parties related to municipality. To achieve the purpose of this study, this study examines financial reporting system in Korea cities. It considers factors that affect the level of municipal financial reporting, in particular demographic factors and financial reporting influence factors. It find that sex and age factors of the research hypotheses related to the demographic factors are rejected, but educational background and vocation factors are consistent with the prediction. And the research hypotheses related to the financial reporting Influence factors are consistent with the prediction. Therefore the results show that the factors influenced on the usefulness of municipal financial reporting are educational background and vocation of demographic factors, and financial reporting influence factors. 본 연구는 인구통계학적 요인과 재무보고 영향 요인이 재무보고 유용성에 미치는 영향을 검증함으로써 지방자치단체 회계의 투명하고, 명확한 재무보고 작성을 통해 지방자치단체 회계의 재무보고 유용성의 검증을 통해 개선방안을 제시하는데 연구목적이 있다. 실증결과, 연구가설 1에서는 가설1의 검증결과 재정운영의 효율성과 재정운영의 투명성, 그 밖에 주민의 행정에 대한 참여와 관심을 높이거나, 지자체장 선거에 영향을 미치고, 자치단체 재정정보의 이용도를 높이는 점에서는 복식부기회계 도입의 효과가 상대적으로 적은 것으로 나타났다. 가설2의 검증결과 재정운영의 신뢰성과 투명성을 확보해줄 수 있는 장치와 주민보다는 공무원들이 지방자치단체 회계보고서가 갖추어야 할 질적 특성의 중요성을 더 높게 평가하고 있음을 보여주고 있다.
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