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김대하(Dae-Ha Kim),김경민(Kyong-Min Kim) 영남대학교 산경연구소 2009 영상저널 Vol.1 No.2
유상증자와 경영자의 회계선택과 관련된 선행연구들에서 경영자는 유상증자시 이익조절을 한다는 결론을 내리고 있다. 선행연구들의 의미는 현재는 물론 미래전망이 좋지 못한 기업의 경영자가 유상증자를 통해 자금을 조달하려 할 때, 미래전망과 상이한 이익증가를 위한 회계선택 즉, 기회주의적 이익조절을 한다는 것이다. 경영자의 회계선택행위는 자리추구적인 기회주의적 행위로 나타난 수도 있으나, 내부정보의 전달 즉, 회계정보의 유용성을 증가시키는 목적으로도 사용될 수 있다. 본 연구는 유상증자와 관련한 경영자의 회계선택이 기회주의적인지 내부정보의 전달인지를 추론하기 위해서 최성규ㆍ김경민(2000)의 모형을 이용하여 다음 두가지 가설을 실증하고자 한다. 가설 1) 유상증자 기업의 재량발생의 절대값이 더 크다. 가설 2) 유상증자기업의 재량적 발생에 대한 주가반응은 비유상증자기업과 다를 것이다. 본 연구의 결과는 유상증자기업의 경영자는 적극적으로 회계선택에 재량권을 행사하며, 그것은 기회주의적 목적의 발현이 아닌 ‘내적정보의 전달’을 위해 재량권을 행사하고 있음을 나타내고 있다. 이러한 결과는 유상증자기업의 재량적 회계선택이 이익조절이라는 선행연구의 결과와 상반되는 결과이다. 또한 추가분석 즉, 당기 재량발생과 미래의 경영성과 및 주가관계 분석에 있어도 유의적인 양(+)의 상관관계가 나타나고 있다. 이는 선행연구와 상이한 결과로 한국과 미국의 유상증자에 대한 시장의 인식과 경영자의 회계선택동기가 상이함을 의미하는 것이다. Previous studies on the seasoned equity offerings and earnings management have concluded that firms manage earnings during seasoned issues. It means that the firms with low current and future prospect are found to exercise opportunistic/discretionary accounting choices to increase earnings. Managers are known to exercise discretionary accounting either to signal firms outcome of various activities, thus, enhancing the value of accounting information, or to obtain personal gains. This study tests two hypotheses on the seasoned equity offerings and earnings management using Choi/Kim model(2000): first, firms having seasoned equity offerings has higher absolute value of discretionary accruals, second, market responds differently to those firms. The test results indicate that firms having seasoned offerings actively manage earnings, but they do this for signaling not for their personal gains. This result is quite contrary to the previous findings. Additional investigation also indicates that the current discretional accruals are positively related to the firms' future outcome or stock price performance, which suggests that the responds toward the seasoned offerings are different from American market to Korean market.
급성 하부위장관 출혈로 인하여 진단된 급성 화농성 충수염 1예
김대하 ( Dae-ha Kim ),이주한 ( Ju Han Lee ),김동우 ( Dongwoo Kim ),황수현 ( Suhyun Hwang ),강규호 ( Kyuho Kang ),구자설 ( Ja Seol Koo ) 대한소화기학회 2019 대한소화기학회지 Vol.73 No.1
A 49-year-old man visited the emergency room of Korea University Ansan Hospital with hematochezia starting the day before the visit. Recently, he was on anti-platelet medication due to hypertension. The patient had no definite symptoms other than hematochezia. Digital rectal exam was positive and laboratory tests showed severe anemia. Sigmoidoscopy was initiated and almost no fecal material was observed in the intestinal tract, allowing insertion into the cecum. Active bleeding from the appendiceal opening was noted. On abdominal CT, contrast enhancement was observed at the tip of the appendix. Under suspicion of acute appendicitis, we consulted with a surgeon. The patient underwent appendectomy with partial cecal resection. Pathologic examination revealed a diagnosis of appendix bleeding due to acute suppurative appendicitis. The patient had no further bleeding after surgery and was discharged in a stable state. Careful observation by the endoscopist is necessary for accurate diagnosis of lower gastrointestinal hemorrhage. Appendiceal hemorrhage is very rarely reported, but it has various pathophysiologies. CT scan is useful when appendiceal hemorrhage is confirmed by endoscopic findings. Surgical treatment was needed in almost all cases reported worldwide. If bleeding from the appendix is confirmed, surgical treatment should be considered for both therapeutic and diagnostic purposes. (Korean J Gastroenterol 2019;73:45-49)
구제요법으로 시행한 소라페닙 치료에 극적인 반응을 보인 폐전이를 동반한 진행성 간세포암종 1예
김대하 ( Dae-ha Kim ),민지호 ( Gee Ho Min ),이동원 ( Dong-won Lee ),안계련 ( Ke Ryun Ahn ),김지혜 ( Ji Hye Kim ),서상준 ( Sang-jun Suh ),정영걸 ( Young Kul Jung ),임형준 ( Hyung Joon Yim ) 대한간암학회 2016 대한간암학회지 Vol.16 No.1
Sorafenib is a multi-targeted tyrosine kinase inhibitor that inhibits Raf kinase and the vascular endothelial growth factor receptor intracellular kinase pathway and is the first agent to demonstrate a statistically significant improvement in overall survival for patients with advanced hepatocellular carcinoma (HCC). However, there were few cases of partial or complete response reported in the previous studies. We herein report a case of dramatic partial response in a patient who had advanced HCC with multiple lung metastasis and portal vein thrombosis treated with sorafenib. (J Liver Cancer 2016;16:57-62)
김대하 ( Dae Ha Kim ) 대한내과학회 1971 대한내과학회지 Vol.14 No.10
Three-hundred-fourty-six cases of cerebrovascular accident were clinically studied under the hospitalization during a period of four years and seven months from 1967 to 1971. The clinical classification of cerebrovascular accidents was cerebral hemorrhage