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권혁대,이은서 한국회계정보학회 2013 재무와회계정보저널 Vol.13 No.2
Banks are more likely to heavily regulated because their services and profits are generated from public goods. Thus, managers of banks tend to be limited to enjoy managerial discretion. However, loan loss provision (LLP, hereafter) would allow managers to exercise their managerial discretion because regulators cannot observe every single transaction of LLP. In addition, regulations only provide ambiguous definition of LLP rather than definite definition. This implies that managers are more likely to exercise some discretions over LLP to avoid restrictions or to manage earnings. This study examines the determinants of LLP. Based on 142 observations in Korea from 1999 to 2009, the results indicate that bank size, non-interest income, loans whose collaterals are real estate are positively related to LLP. In addition, home-loans and return on assets (ROA) are negatively related to LLP, implying that types of loans and profitability can significantly influence LLP. For additional test, I also examine the determinants of LLP in regional banks and local banks. Result indicates that the determinants that have a positive relationship with LLP varies depend on types of bank, implying that the ways regional bank operates are different from local banks. This study contributes to banking literatures to following ways. First, this study finds the determinants of LLP. Second, results of this study indicate that types of loans, types of collaterals, size and profitability of bank can significantly influence LLP. Finally, results of this study indicates that the determinants of LLP are varies depends on types of bank, implying that law makers in banking industry should carefully consider the types of banks when they make regulation. 본 연구는 1999년부터 2009년까지 국내 일반은행을 대상으로 대손충당금의 결정요인을 분석하였다. 7개의 시중은행과 6개의 지방은행을 대상으로 분석한 결과, 은행의 규모, 비이자순이익, 부동산 담보대출, 그리고 대손상각비는 대손충당금과 통계적으로 유의한 양(+)의 상관관계가 있는 것으로 나타났다. 이는 은행의 규모가 커질수록, 비이자순이익이 높아질수록, 부동산 담보대출이 높아질수록, 대손상각비가 높아질수록, 대손충당금은 높아지는 경향이 있음을 보인 것이다. 하지만 가계대출과 총자산순이익률은 대손충당금과 통계적으로 유의한 음(-)의 상관관계가 있는 것으로 나타났다. 이는 가계대출이 높아질수록 그리고 총자산순이익률이 높아질수록 대손충당금은 낮아지는 성향이 있음을 보인 것이다. 추가분석으로는 일반은행을 시중은행과 지방은행으로 나누어 대손충당금의 결정요인을 분석하였다. 분석결과, 시중은행은 은행의 규모가 커질수록, 비이자순이익이 높아질수록 대손충당금은 높아지는 성향이 있고, 지방은행은 은행의 규모가 커질수록, 비이자순이익이 높아질수록, 무수익여신이 높아질수록, 그리고 대손상각비가 높아질수록 대손충당금은 높아지는 성향이 있는 것으로 나타났다. 이는 은행의 종류에 따라 대손충당금을 높이는 결정요인들은 다르다는 것으로 해석된다. 본 연구는 은행의 대손충당금의 결정요인을 실증분석하여 은행의 규모, 총자산순이익률, 그리고 대출의 담보들이 대손충당금에 영향을 준다는 점에서 의미가 있다. 또한 대손충당금을 높이는 결정요인들은 은행의 종류에 따라 다른 경향이 있음을 보여 대손충당금을 적립하는 법 제정 시 은행의 종류는 반드시 고려해야한다는 보였다는 점에서 의미가 있다.
권혁대 경북대학교 경제경영연구소 1989 經商論集 Vol.17 No.2
No other accounting issue has generated greater debate and concern among companies and accountants than the issue of pensions. And the topic of pension accounting is extremely complex and confusing. The purpose of this study is to provide a framework of the accounting for employers' pension plans and to suggest the accounting standards for pension plans in our country. The major issues in accounting for pension plan are the amount of net periodic pension cost to be recognized as expensien, the amount of pension liability and pension fund assets. Net periodic pension cost is the annual expense recognized by the employer as a result of tits pension plan, which includes service cost, interest cost, actual return on plan assets (if any), amortization of unrecognized prior service cost (if any), gain or loss (to the extent recognized) and effect (if any) of transition to be revised standards. The pension trust fund is not completely seperate from the employer under defined benefit plans. Therefore the employer must report a net pension liability that is at least egual to the unfunded accumulated benefit obligation (ABO), which is determined as follows : ABO-Fair value of plan assets.
네트워크 운용요소별 상관관계 분석 및 민감도 측정에 관한 연구
권혁대,Kwon, Hyuk-Dae 한국정보기술전략혁신학회 2003 情報學硏究 Vol.6 No.4
This paper is to measure the sensitivity of relations in communication network operation. In order to procure an important adequacy in the network operation and quality improvement, it is necessary to increase network operation efficiency and analyze the characteristic of network operation. Finally, we analyze costing appropriate operation, propose profit increase scheme and apply realistic business. First of all it's important to improve and estimate a proper operating cost thoroughly and comprehensively. Because the important issue of this process is quality process and this quality process occurs customers' satisfaction, therefore, to make a mutual relation in-between individual change of each element is to analyze a reasonable standard. So, for this reason we study on structuring nice models for network operation and estimating many scenarios for measuring efficiency. Especially those in economic and sensitivity based.