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Spillover Effect of FSS Audit Reviews on Quality of Accounting at Peer Firms
Kim,Jeehong,Cho,Eunjung,Kim,Sooin 한국회계정보학회 2018 한국회계정보학회 학술대회발표집 Vol.2018 No.1
This study examines whether a negative outcome for an industry-leading firm (i.e., a sanction) in the Financial Supervisory Service audit review affects the accounting quality of other firms in the same industry. We estimate accounting quality proxied by discretionary accruals, and run the OLS regression to test the prediction that the changes in peer firm discretionary accrual subsequent to regulatory audit review by the FSS will decrease. Test results shows peer firms reduce discretionary accruals in the next period, and this relationship amplifies according to the intensity of enforced disciplinary action and the materiality of errors in financial statement. This finding contributes to the literature by providing the first evidence of the spillover effect from regulatory review, and has important implications for regulators, investors, and scholars. First, this study shows that financial reporting regulations can affect the overall quality of an industry by increasing not only the sanctioned firm s accounting quality, but also that of its peers. Second, this study can be a fruitful venue for future research that investigates the effect of other regulations on the accounting quality of peer firms.
김수인 ( Sooin Kim ),이상우 ( Sangwoo Lee ),김학희 ( Hakhee Kim ),김원겸 ( Wongyum Kim ),황두성 ( Doosung Hwang ) 한국정보처리학회 2021 한국정보처리학회 학술대회논문집 Vol.28 No.2
본 논문은 이미지 저작권 유무 판별을 분류 문제로 정의하고 기계학습과 합성곱 신경망 모델을 적용하여 해결한다. 학습을 위해 입력 데이터를 고정된 크기로 변환하고 정규화 과정을 수행하여 학습 데이터셋을 준비한다. 저작권 유무 판별 실험에서 SVM, k-NN, 랜덤포레스트, VGG-Net 모델의 분류 성능을 비교 분석한다. VGG-Net C 모델의 결과가 다른 알고리즘과 비교 시 10.65% 높은 성능을 나타냈으며 배치 정규화 층을 이용하여 과적합 현상을 개선했다.
Tunneling-Induced Spectral Broadening of a Single Atom in a Three-Dimensional Optical Lattice
Kim, Wookrae,Park, Changwon,Kim, Jung-Ryul,Choi, Youngwoon,Kang, Sungsam,Lim, Sooin,Lee, Yea-Lee,Ihm, Jisoon,An, Kyungwon American Chemical Society 2011 Nano letters Vol.11 No.2
<P>We have investigated the spectral broadening in the near-resonance fluorescence spectrum of a single rubidium atom trapped in a three-dimensional (3D) optical lattice in a strong Lamb-Dicke regime. Besides the strong Rayleigh peak, the spectrum exhibited weak Stokes and anti-Stokes Raman sidebands. The line width of the Rayleigh peak for low potential depths was well explained by matter-wave tunneling between the first-two lowest vibrational states of 3D anisotropic harmonic potentials of adjacent local minima of the optical lattice.</P><P><B>Graphic Abstract</B> <IMG SRC='http://pubs.acs.org/appl/literatum/publisher/achs/journals/content/nalefd/2011/nalefd.2011.11.issue-2/nl103858x/production/images/medium/nl-2010-03858x_0007.gif'></P>
Kim, Sung Han,Seo, Ho Kyung,Shin, Hee Chul,Chang, Sung Ja,Yun, Sooin,Joo, Jungnam,Ku, Ja Hyeon,Kim, Hyung Suk,Jeon, Hwang Gyun,Jeong, Byong Chang,Jeong, In Gab,Kang, Seok Ho,Hong, Bumsik The Korean Academy of Medical Sciences 2015 JOURNAL OF KOREAN MEDICAL SCIENCE Vol.30 No.8
<P>We investigated trends in perioperative chemotherapy use, and determined factors associated with neoadjuvant chemotherapy (NAC) and adjuvant chemotherapy (AC) use in Korean patients with muscle-invasive bladder cancer (MIBC). We recruited 1,324 patients who had MIBC without nodal invasion or metastases and had undergone radical cystectomies (RC) between 2003 and 2013. The study's cut-off time for AC was three months after surgery, and the study's timespan was divided into three periods based on NAC use, namely, 2003-2005, 2006-2009, and 2010-2013. Complete remission was defined as histologically confirmed T0N0M0 after RC. NAC and AC were administered to 7.3% and 18.1% of the patients, respectively. The median time interval between completing NAC and undergoing RC was 32 days and the mean number of cycles was 3.2. The median time interval between RC and AC was 43 days and the mean number of cycles was 4.1. Gemcitabine and cisplatin were most frequently used in combination for NAC (49.0%) and AC (74.9%). NAC use increased significantly from 4.6% between 2003 and 2005 to 8.4% between 2010 and 2013 (<I>P</I> < 0.05), but AC use did not increase. Only 1.9% of patients received NAC and AC. Complete remission after NAC was achieved in 12 patients (12.5%). Multivariable modeling revealed that an advanced age, the earliest time period analyzed, and clinical tumor stage ≤ cT2 bladder cancer were negatively associated with NAC use (<I>P</I> < 0.05). While NAC use has slowly increased over time, it remains an underutilized therapeutic approach in Korean clinical practice.</P>
Differential Corporate Risk-Taking Behavior of Family Firms under Product Market Competition
Sooin Kim(김수인),Jungmin Yoo(유정민) 한국관리회계학회 2020 관리회계연구 Vol.20 No.2
[연구목적] 본 연구는 제품시장경쟁이 기업의 위험추구 성향 및 기업의 성과에 미치는 영향에 있어 가족기업과 비가족기업의 차별성을 검증한다. 본 연구에서는 가족기업의 차별화된 대리인 문제와 지배구조가 제품시장경쟁에 대한 경영자의 위험 회피 성향에 차별성을 야기하며, 따라서, 제품시장경쟁 위험이 장기성과에 미치는 영향도 다르게 나타날 것이라고 기대하고 이를 검증한다. [연구방법] 2015년말 국내 유가증권시장 상장 기업을 대상으로 2005-2013년을 연구기간으로 하여 가족기업과 비가족기업을 분류하고, 산업 집중도로 측정한 제품시장경쟁이 기업의 위험추구 성향 및 장기성과에 미치는 영향이 가족기업과 비가족기업에서 다르게 나타나는지 다중회귀분석을 실시하여 검증하였다. [연구결과] 가족기업에서는 제품시장경쟁이 기업의 위험 회피 성향에 미치는 부정적인 영향력이 약화되고, 제품시장경쟁이 기업의 장기성과에 미치는 부정적인 영향력도 가족기업에서 더 약하게 나타났다. [연구의 시사점] 본 연구는 가족기업의 지배구조가 제품시장경쟁이 기업의 위험 회피 성향과 장기성과에 미치는 영향을 약화시킨다는 사실을 검증하여 위험에 대응하는 가족기업 지배구조의 차별적인 특성과 그 역할을 발견하였다는 점에 그 의의가 있다. [Purpose] This study investigates the different impact of product market competition over the corporate risk-taking behavior between family firms and non-family firms. We expect that differentiated agency conflicts of family firms would affect their managerial risk aversion attitude under greater product market competition. To confirm this, we examine their differential corporate risk-taking behavior and the impact on their long-term performance under the product market competition, compared to non-family firms. [Methodology] We use sample firms listed in the Korea Exchange as of 2015 and measure the product market competition with the Four-firm concentration ratio and the Herfindahl -Hirschman Index of an industry. Then, we estimate its effect on corporate risk-taking and long-term profitability for family firms and non-family firm by OLS regression. [Findings] Our results show that the negative impacts of product market competition on corporate risk-taking and long-term performance are weaker for family firms. [Implications] This study sheds light on the role of unique governance of family firms on corporate risk-taking and long-term performance under greater competition.
Cognitive impairment differs between neuromyelitis optica spectrum disorder and multiple sclerosis
Kim, Su-Hyun,Kwak, Kichang,Jeong, In Hye,Hyun, Jae-Won,Jo, Hyo-Jin,Joung, AeRan,Yu, Eun-Seung,Kim, Ji-Hee,Lee, Sang Hyun,Yun, Sooin,Joo, Jungnam,Lee, Dong-kyun,Lee, Jong-Min,Kim, Ho Jin SAGE Publications 2016 Multiple sclerosis journal: clinical and laborator Vol.22 No.14
<P>Conclusion: CI in patients with NMOSD may be not as common as in patients with MS. MS patients exhibited severe impairment, particularly on learning and memory tests, compared with NMOSD patients. Differential prevalence and patterns of CI between NMOSD and MS patients suggest that the two diseases have different mechanisms of brain injury.</P>