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기업의 Big Bath 분석에 대한 시스템 사고에 의한 접근: 한국 조선업을 중심으로
엄재근 ( Eom Jae-gun ),권경헌 ( Kwon Kyung-heon ),김회춘 ( Kim Hoi-choon ) 한국시스템다이내믹스학회 2017 한국시스템다이내믹스 연구 Vol.18 No.2
The purpose of this study is to study the structural problems regarding the Big Bath related to earnings management to companies. This paper examines the behavior of Big Bath on CEO changes and suggests alternatives to structural problems. CEO are always tempted to control earnings. This is because the ability of CEO is evaluated according to how much profit the company makes. It is natural that it is necessary to raise profits under CEO`s management, but it is very difficult actually. Earnings adjustments under accounting method can be made easily. The previous study showed a new CEO had tried to arrange the bad debts through the allowance for accounts receivable loss as much as possible. In other words, the new CEO does not have responsibility for management on the first year. Through it, a new CEO can show the improvement in earnings from the following year and receive the trust from shareholders and investors. In this study, we will look at the system structure of the Big Bath. Through this, we will look at the problems of the structure of the company and consider the alternative.