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김성민(Kim, Seong Min),최해술(Choi, Hae Sool),조정원(Cho, Jeong Weon) 한국국제회계학회 2014 국제회계연구 Vol.0 No.57
본 연구는 조세회피와 재무적 안정성 간의 관련성을 검증하기 위해 2001년부터 2009년까지 KOSPI에 등록된 비금융업을 대상으로 재무적 안정성를 종속변수로, 조세회피행위를 독립변수로하여 회귀분석하였다. 장기안정성의 대용변수로 자기자본비율 SE를, 단기안정성의 대용변수로 유동비율 CR과 당좌비율 QR을 사용하였다. 또한, 조세회피행위의 대용변수는 Desai and Dhamapala(2006)이 제시한 모형에 의해 측정된 조세회피추정치 BT를 사용하였다. 분석결과는 다음과 같았다. 첫째, 전체 표본을 대상으로 한 분석결과에서, 조세회피추정치 BT는 장기적 안정성 지표인 자기자본비율 SE와 단기적 안정성 지표인 유동비율 CR 및 당좌비율 QR과 모두 양(+)의 통계적 관련성이 있는 것으로 나타났다. 둘째, 표본을 두 보고이익(법인세비용차감전순이익과 추정세무이익)의 차이를 기준으로 4개의 집단으로 구분하여 조세회피와 재무적 안정성 간의 차이를 검증한 결과, 조세회피추정치 BT는 두 보고이익간의 차이가 가장 큰 집단4에서만 장단기 재무적 안정성과 양(+)의 통계적 관련성이 있는 것으로 나타났으며, 이 중 조세회피추정치 BT는 당좌비율 QR과 가장 관련성이 높은 것으로 나타났다. 이상의 분석결과들을 종합해 보면 조세회피와 재무적 안정성 간에는 양(+)의 상관관계가 있으며, 재무적 안정성이 상대적으로 낮은 기업일수록 조세회피행위와 관련성이 높은 것으로 나타났다. 이는 재무적 안정성이 낮은 기업들이 그렇지 않는 기업에 비해 조세회피의 유인이 큰 것으로 추론할 수 있다. 본 연구는 우선 조세회피의 유인을 기업가치라는 기존의 틀에서 벗어나 재무적 안정성과 관련지어 분석해 보았다는 점에 큰 의의가 있으며, 재무적 안정성이 상대적으로 낮은 기업들이 조세회피의 유인이 크다라는 결론을 제시함으로써 과세당국이나 투자자들에게 시사하는 바가 클 것으로 판단된다. This study examine the effect of corporate tax avoidance on financial stability. It is used some financial data of firms listed on KOSPI from 2001 to 2009. The samples contain 1872 firm-years. This paper is measured corporate tax avoidance using the book-tax difference not attributable to total accruals(Desai and Dhamapala 2006). Also, it is used current ratio and quick ratio as a short-term financial stability and ratio of stockholder"s equity to total assets as a long-term financial stability. The empirical results follow as; It was significant statistically between financial stability and corporate tax avoidance. It has positive relationship between corporate tax avoidance and long-term and short-term stability. To be accruate, the statistically significance between financial stability and corporate tax avoidance appeared only in group which has larger difference between EBIT and inferenced taxable income. But it is not significant not in the other group. This paper is contributed a new point of view that financial stability instead of firm value can effect to corporate tax avoidance behavior. Also, it informs investors to the implication of firm"s tax avoidance.
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우리나라 기업의 해외현지법인설립 공시가 주주부에 미치는 영향
이준석,조정원 東亞大學校 1996 東亞論叢 Vol.33 No.-
Modern corporate finance theory assumes that a film undertakes investment projects to increase its value or the value of the film to maximize shareholder wealth. It is assumed that the firm's expected net present value will have a positive impact on shareholder wealth if the firm choses to invest in an foreign direct investment(FDI). The purpose of this study is to test the impact of multinational expansion through subsidiaries on market vague fluctuations to determine whether foreign direct investment is a value-creating investment. Also, this study tests country diversification effects and investment size effects. The samples used in this study is 62 samples that have made FDI. in 1990∼1994.6 period. The results are shown as follows, First, according to the study, shareholders of firms engaging in foreign direct investment experience normal returns or negative abnormal returns at the announcement of the investment, Therefore the do not support the value creation hypothesis. Second, the shareholders of Korean firms engaging in FDI experience no significant positive returns. The Empirical results support the survival strategy hypothesis. Third, the Empirical results show that FDI in a developed and less developed countries do not yield significant abnormal returns to investing firms' shareholders. Thus, the results do not support the country diversification effects hypothesis.
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이준석,안성연,조정원 東亞大學校 1997 東亞論叢 Vol.34 No.-
Recently many market anomalies such as the size effect, the P/E effect and the January effect have been reported in the stock market. The January effect represents a strong evidence against the efficient market hypothesis. If investors are rational and the market is efficient, there can be no reason that returns in some specific months are higher than returns in other months. Nevertheless, many empirical evidences on stock return anomalies have been found in major stock in the world. Using Korean stock data, Kim(1990), and Koh and Rho(1993) reported the Januay effect . However, these reports have certain limitations due to the lack of both time periods and data used for the research. To get more persuasive and comprehensive evidence, this work attempts; 1. to test the existence of stock return data using monthly stock return series from January 1980 to December 1995. Both of parametric test and non-parametric test are applied. 2. to test the weekly stock return data. Therefore the number of observations has been increased. 3. to test the relationship between the stock price index by the sizes; small, middle, large and overall. The test results in this work are summarized as follows: 1. Using monthly data, the monthly effect was found in middle sized firms. 2. Using weekly data, the January effect was found in small sized firms. 3. The size effects of 1987, 1990,1993 and 1994 were significant.
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황우신,황성주,박정숙,조정원 충남대학교 약학대학 의약품개발연구소 2012 藥學論文集 Vol.27 No.-
Nanotechnology affects on various aspects including medicine and pharmaceutics. This nanocrystal technology which transforms to nano-sized material is able to develop the innovational formulation strategy for poorly water-soluble drugs due to the change of physicochemical properties of drug. Scale-up methods using pearl milling or high pressure homogenizer was described and commercialized products based on nanotechnology were introduced in this manuscript.
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