기업교육 요구분석과 교수 외적인 상황요인에 관한 논의

이재경 ( Jae Kyung Yi ) 한국교육공학회 1997 교육공학연구 Vol.13 No.1

기업교육에서의 Goal-Based Scenario, 그 이론과 실제

이재경 ( Jae Kyung Yi ) 한국교육공학회 1996 교육공학연구 Vol.12 No.1

생산유발 및 생산성 제고 효과를 통한 항공기 개발 투자의 파급효과 분석

홍창목,이재경,이태희,김도현,Hong, Chang-Mok,Yi, Jae-Kyung,Lee, Tae-Hee,Kim, Do-Hyeon 한국벤처창업학회 2010 벤처창업연구 Vol.5 No.4

The article analyses economic effect of medium size aircraft development project. It is based on the measurement of induced production and increased productivity by the investment on the development project. The analysis shows around 5.2 trillion KRW induced production and 65 billion KRW productivity are expected, if 1.4 trillion KRW is invested as planned. The economic effects with the same size of investment across different manufacturing industries - shipbuilding, auto, general machinery and emiconductor - are also measured for comparison. The result reports ircraft anufacturing is positioned as middle in terms of induced production nd productivity nhancement. he results in this article support the investment, which has economic asibility as well as strategic and military importance as argued.

벤처기업의 디자인 경영 지원체계와 그 성공사례;영국을 중심으로

김도현,이재경,Kim, Do-Hyeon,Yi, Jae-Kyung 한국벤처창업학회 2007 벤처창업연구 Vol.2 No.3

The term of design management has become more and more widely used. It reflects the expectation, both practical and academic, that the combination of design and management expertises will open a new chapter of management. This study is to review current situation and related annecdotes on design management in UK where "design management" is first coined and became government agenda. It reviews the definition and understanding of design management by policy makers, and the use of various measures to enhance design management capabilities of UK firms. The focus of the study is early-stage enterprises, in which the success is much dependent on the innovative capability believed to be linked with design management capability.

지상파 광고요금과 시청률간의 선형성 분석

이태희(Tae-Hee Lee),이재경(Jae-Kyung Yi),김명균(Myeong-Kyun Kim),김용민(Yong-Min Kim),김도현(Dohyeon Kim) 한국콘텐츠학회 2011 한국콘텐츠학회논문지 Vol.11 No.8

본 논문에서는 현행 제도하에서 지상파 광고요금과 시청률간의 비선형성 관계를 실증적으로 분석하였다. 여러 가지 분석을 수행해 본 결과, 선행연구들의 결과와 동일하게 표준광고요금에 해당하는 시급별 광고요금과 시청률 간에는 볼록형 비선형성이 존재하여 인기프로그램과 비인기프로그램간에 상호보조가 이루어지는 것으로 나타났으나, 시급별 광고요금 이외에 적용되는 다양한 판매방식의 영향을 모두 반영한 실제 시장에서의 분당광고요금수익과 시청률 간에는 선형적 또는 아주 약한 오목형 비선형성의 관계가 나타났다. 이는 현행 체제하에서도 나름대로의 시장기능이 작동하고 있음을 시사하는 결과이다. 본 논문의 결과는 방송광고 시장에서 공익성과 효율성의 조화라는 매우 어려운 정책목표가 달성될 수 있는 가능성을 보여주는 실증적 결과라 할 수 있다. The study empirically analyses a linear relationship between terrestrial advertising rates and viewer ratings. Consistent with the results of preceding studies, the present study finds a convex relationship between standard advertising rates and viewer ratings. However, after all other sales practices are taken into account, a linear relationship is documented between per-minute advertising revenue and viewer ratings. Absent the exact functional relationship between the two, it is hard to evaluate accurately how efficiently or inefficiently the current GS System has operated, but it tells us that a certain level of market mechanism prevailed within the system. The findings are consistent with the 1 Public-1 Private Media Representative alternative among many alternatives currently sought by the KCC should we accept the premise that the public aspect is as equally important as, if not more important than, the efficiency aspect of terrestrial broadcasting.

특집 : 수상논문 ; 감사인 지정제도가 상장예정기업의 이익조정에 미치는 영향

김용원 ( Yong Won Kim ),이재경 ( Jae Kyung Yi ) 한국회계학회 2013 회계학연구 Vol.38 No.3

본 연구는 2005년부터 2010년까지 상장지정신청을 하여 증권선물위원회로부터 감사인을 지정 받은 기업을 대상으로 감사인 지정전과 감사인 지정후의 이익조정 측정치를 측정하여 감사인 지정이 기업의 회계투명성을 개선시켰는지를 검증했다. 기존의 선행연구는 상장예정기업 중에서 38%에 해당하는 실제로 상장한 기업만을 대상으로 검토하였으나, 본 연구에서는 상장한 기업뿐만 아니라 상장하지 못한 62%에 해당하는 기업도 포함하여 분석하였다. 이익조정의 측정치는 재량적 발생액에 기초한 이익조정과 실물활동을 통한 이익조정을 사용했다. 1,121개의 상장예정기업을 대상으로 실증분석한 결과 첫째, 상장예정기업의 경우 감사인이 지정된 후 재량적 발생액을 이용한 이익조정이 유의적으로 감소하여 회계정보의 투명성이 개선되었음을 확인했다. 둘째, 상장예정기업으로 감사인을 지정받았으나 상장하지 못한 기업은 감사인 지정 이후에 재량적 발생액을 이용한 이익조정이 유의적으로 감소하였으나, 상장한 기업의 경우에는 재량적 발생액을 이용한 이익조정의 유의적 차이를 발견하지 못했다. 즉, 상장예정기업에 대한 감사인 지정제도는 상장한 기업과 상장하지 못한 기업에 차별적으로 영향을 미쳤다. 셋째, 상장예정기업으로 감사인이 지정되더라도 실물활동을 통한 이익조정은 유의적인 변화가 없었다. 따라서 상장예정기업으로 감사인이 지정되면 회계기준상 문제가 되는 재량적 발생액을 이용한 이익조정은 감소하지만, 회계기준에 저촉을 받지 않는 실물활동을 통한 이익조정에는 영향이 없다. The Financial Supervisory Service ("FSS") of Korea designates a statutory auditor to any company which falls under certain conditions stipulated by the External Audit Law of Korea. It is called the external auditor designation system and has been adopted to supplement the auditor`s independence resulting from competitive audit contract environments. The companies applying for initial public offering must have a designated statutory auditor. Public informations of unlisted companies are less than those of listed companies, which may give rise to asymmetric information between IPO firms and their investors. In order to improve the accounting transparency and reduce asymmetric information between IPO firms and their investors, FSS has introduced auditor designation system for IPO firms. There are two ways to validate whether the auditor designation system for IPO firms effectively protects investors. First method is to validate whether auditor designation system prevents companies with low accounting transparency from going public. Second method is to validate whether auditor designation system improves the accounting transparency of companies which is successful in going public. Existing researches (Choi, K. and Kim, M. C. 1997; Choi, J. H. 2006; Kim, J. H. and Jung, J. W. 2009; Hae. J. Y. et al. 2009; Kim, M. H. 2011) are to validate effectiveness of auditor designation system for companies successfully going public and the results are not consistent. Companies appling for IPO from 2005 to 2011 was 1,121, among which only 431 companies were successfully going public. Therefore, it is anticipated that auditor designation system for IPO firms was operated more effectively for the companies which fail to be listed. This study uses 1,121 companies appling for IPO whose auditors were designated by FSS from 2005 to 2011, and divides those into two groups, companies successfully going public and companies failing going public. Prior studies on the auditor designation system used only successfully listed companies. However, since only 431 companies (38%) of the companies having applied for an IPO were successful in going public, this study includes all the companies having applied for IPO in the analysis, regardless of success in IPO. This study is designed to validate whether the external auditor designation system improves the accounting transparency of companies going public by comparing the earnings management measures of companies before and after external auditors are designated. This study also validates whether the external auditor designation system has different impacts on the companies applying for IPO, depending on whether a company is successful in going public or not. Graham et al.`s (2005) survey finds that managers prefer real earnings management activities compared to accrual-based earnings management. This is the case since real earnings management activities are less likely to be scrutinized by auditors and regulators, and thus potentially have a greater probability of not being detected, although the consequences of such activitives can be economically significant to the firm. This study uses discretionary accruals and real earnings management to proxy for earnings management. Discretionary accruals are estimated using the modified Jones model developed by Dechow et al.(1995) and Kothari et al.(2005). Real earnings management are measured by three types of real activity-based earnings management including extraordinary operating cash flow, extraordinary production cost and extraordinary selling and administrative expenses, suggested by the cross-sectional models developed by Roychowdhury(2006). Existing researches use earnings management measures of immediately preceding IPO year not auditor designation year and the effect of auditor designation system may not be estimated correctly. This study compares the earnings management measures before and after external auditors are designated and minimizes noise occurring when auditor designation year is different from immediately preceding IPO year. The major findings of this study are summarized as follows. First, accrual-based earnings management of a company having applied for an IPO decreases significantly after an external auditor is designated by the FSS and as a result, the accounting transparency of such companies improves. Secondly, accrual- based earnings management activities decreases significantly for the companies which fail to be listed, while accrual-based earnings management decreases but not significantly for the companies successful in going public. The external auditor designation system has different impacts on the companies applying for IPO, depending on whether a company is successful in going public or not. After FSS designated auditors for the companies appling for IPO, it might not influence accrual-based earnings management activities of the transparent companies in accounting and these companies are successful in going public as planned. With respect to the companies appling for IPO with low accounting transparency, designated external auditors might influence their accrual-based earnings management activities and these companies might delay or give up going public plan. Auditor designation system might reduce companies with low accounting transparency to go public and be operated effectively along with its purpose. Thirdly, real earnings management is not much influenced by whether an external auditor is designated for IPO or not. After FSS designated external auditors for the companies appling for IPO, accrual- based earnings management activities desreased but real earnings management activities are not much influenced, which is consistent with the research results of Graham et al. (2005).

전기오류수정에 대한 회계처리기준 변경의 효과

황규영(Hwang, Gyu-Young),이재경(Yi, Jae-Kyung) 대한경영학회 2008 大韓經營學會誌 Vol.21 No.5

감사인 지정이 기업의 이익조정에 미치는 영향에 관한 연구

안영균 ( Yeong Kyun Ahn ),이재경 ( Jae Kyung Yi ) 한국회계학회 2004 회계학연구 Vol.29 No.1

본 연구는 증권선물위원회에 의하여 감사인이 지정된 상장법인 중 1995년부터 1999년까지 지정된 기업에 대하여 감사인 지정전의 이익조정 여부와 감사인 지정으로 인한 이익조정행위의 억제여부를 검증하였다. 이익조정에 대한 검증은 지정기업과 통제기업의 재량적 발생액의 차이에 대한 분석으로 실시하였다. 지정전년도에 대한 검토에서 회사규모와 총발생액 수준을 통제한 후 재량적 발생액에 유의적인 차이가 있는지 검증하였으며, 지정년도에는 발생액의 반전현상을 통제하기 위하여 지정전년도의 재량적 발생액 수준을 통제한 후 지정년도의 재량적 발생액에 유의적인 차이가 있는지 관찰하였다. 실증분석 결과 지정전년도에 지정기업의 재량적 발생액이 통제기업보다 유의적으로 크게 나타나 지정전년도에 지정기업이 이익조정을 하고 있는 것으로 검증되었다. 지정년도의 재량적 발생액은 통제기업과 유의적인 차이가 없었으며 이는 지정기업의 이익조정행위가 감사인 지정으로 억제된 것으로 추론할 수 있다. 본 연구는 기존의 연구가 감사인 지정전년도에 이익이 조정되었음을 가정하고 지정년도의 이익조정 억제여부를 검증한 것과 달리 지정전년도의 이익조정 여부를 실증적으로 분석하였다. 또한 재량적 발생액의 감소에 지정년도의 발생액 반전현상이 혼재되어 있을 가능성을 고려하여 발생액의 반전을 통제한 후 이익조정의 억제현상을 검증하였다. 본 논문의 결과에 따르면 감사인지정의 타당성과 지정감사인의 독립성이 모두 지지 되는 것으로 추론할 수 있다. This paper investigates earnings management of the Korea Stock Exchange listed firms whose statutory auditors were assigned by the Securities and Futures Commission(SFC). Based on its own criteria, the SFC selects firms that are highly likely to manage earnings and assigns auditors to these firms. The objective of mandatory auditor assignment is to improve transparency of accounting information through enhancement of auditor independence. We test earnings management of auditor-assigned firms before and after the auditor assignment. If these firms managed earnings before the assignment, then the assignment will suppress earnings management through the enhancement of auditor independence. This will justify the SFC`s auditor assignment. Earnings management is measured by discretionary accruals, which are the differences between total accruals and non-discretionary accruals. Non- discretionary accruals are proxied as expected accruals, which are estimated using Jones model. We use a matched pair sampling design to find the difference of discretionary accruals between the test samples and the control samples. For the year after the auditor assignment, the control sample is composed of those firms in the same industry with similar asset size and the last year`s discretionary accrual to eliminate the effect of reversion of accruals. We find that the auditor-assigned firms intentionally managed earnings before the assignment by increasing discretionary accruals. The difference of discretionary accruals between test samples and control samples in the year before the auditor assignment was significantly positive. However, this difference of discretionary accruals reversed from positive to negative in the year new auditors were assigned even after the control of the effect of reversion of accruals. The results support the hypotheses that SFC assigns auditors to those firms highly likely to manage earnings and that auditor assignment suppresses earnings management via increase of auditor independence.

멀티미디어 환경에서의 교수-학습 형태와 지도 방안

양영선 ( Young Sun Yang ),이재경 ( Jae Kyung Yi ) 한국교육공학회 1997 교육공학연구 Vol.13 No.1

홀로그램 기반 e-러닝 콘텐츠의 어포던스 구축 방안에 관한 연구

김문석(Kim, Moon Seok),이보용(Yi, Bo Yong),이재경(Lee, Jae Kyung),Barry Shon,조윤성(Cho, Yun Sung) 한국디지털디자인협의회 2014 (사)한국디지털디자인협의회 conference Vol.2014 No.5