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회계선택과 방법에 관한 초기의 경험적 연구
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회계선택과 방법에 관한 초기의 경험적 연구.hwp
[Size :
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자료설명
회계선택과 방법에 관한 초기의 경험적 연구에 대한 글입니다.
up회계선택과방법에관한초기의경험적연구
up회계선택과방법에관한초기의경험적연구
목차/차례
- Ⅰ. 서 론
- Ⅱ. 회계선택에 관한 초기의 경험적 연구
- 2.1 회계방법의 분류
- 2.2 상여계획가설의 검정
- 2.3 부채비율가설의 검정
- 2.4 규모가설의 검정
- Ⅲ. 초기의 경험적 연구에 대한 문제점과 해결방안
- 3.1 초기 경험적 연구의 의의
- 3.2 초기 경험적 연구의 문제점
- 3.3 문제점의 해결방안
- Ⅳ. 요약 및 결론
- <참고문헌>
본문/내용
가설 1을 검정하기 위하여 평균차이에 대한 검정을 한 결과, 앞의 7가지 비율은 모두 재무제한조항(유보이익유지조항, 운전자본유지조항, 순자산유지조항)을 설정하고 있는 기업과 설정하고 있지 않은 기업에 대하여 유의한 차이가 있는 것으로 나타났다(Duke- Hunt Ⅲ, 1990, p.335). 즉 세 가지 재무제한조항에 대하여 가설 1을 지지하는 결과를 얻은 것이다.
가설 2를 검정하기 위하여 먼저 ‘제한치에 대한 접근도’를 측정하여야 한다. Duke- Hunt Ⅲ(1990, pp.337～338)는 각각의 조항에 대하여 각 기업의 제한치／실제잔액(유보이익유지조항의 경우는 유보이익제한액／기말유보이익총액)을 산정하고 이 수치와 부채비율의 Spearman상관계수를 구하였다. 앞의 7가지 변수가 모두 유보이익유지조항 및 순자산유지조항에 대한 접근도와 유의한 정(+)의 상관관계가 있고, 비율 ①ㆍ③ㆍ④와 운전자본유지조항에 대한 접근도는 유의한 정(+)의 상관관계가 있는 것으로 나타났다. 즉 세 가지의 재무제한조항에 대하여 가설 2를 지지하는 조사결과를 얻은 것이다.
가설 1과 가설 2를 지지하는 조사결과는 Kelly(1985)ㆍPress-Weintrop(1990)의 조사결과에서도 나타났다. 이…
가설 2를 검정하기 위하여 먼저 ‘제한치에 대한 접근도’를 측정하여야 한다. Duke- Hunt Ⅲ(1990, pp.337～338)는 각각의 조항에 대하여 각 기업의 제한치／실제잔액(유보이익유지조항의 경우는 유보이익제한액／기말유보이익총액)을 산정하고 이 수치와 부채비율의 Spearman상관계수를 구하였다. 앞의 7가지 변수가 모두 유보이익유지조항 및 순자산유지조항에 대한 접근도와 유의한 정(+)의 상관관계가 있고, 비율 ①ㆍ③ㆍ④와 운전자본유지조항에 대한 접근도는 유의한 정(+)의 상관관계가 있는 것으로 나타났다. 즉 세 가지의 재무제한조항에 대하여 가설 2를 지지하는 조사결과를 얻은 것이다.
가설 1과 가설 2를 지지하는 조사결과는 Kelly(1985)ㆍPress-Weintrop(1990)의 조사결과에서도 나타났다. 이…
참고문헌
권영도ㆍ이호열. “회계정책의 선택에 관한 시각.” 『산업경영』. 제21집(1997. 12), pp. 441～464.
박세일. 『법경제학』. 개정판. 서울: 박영사, 2000.
이호열. “비대칭정보와 재무회계.” 『산업경영』. 제30집(2002a. 8), pp. 333～358.
이호열. “회계선택에 관한 시각.” 『산업경영』. 제31집(2002b. 12), pp. 315～336.
이호열ㆍ정진국. “재무회계의 기능―경험적 연구결과들을 중심으로―.” 『산업경영』. 제30집 (2002. 8), pp. 215～255.
Bowen, R. M., E. W. Noreen, and J. M. Lacey. “Determinants of the Corporate Decision to Capitalize Interest.” Journal of Accounting and Economics. Vol. 3, No. 2(Aug. 1981), pp. 151～179.
Christie, A. A. “Aggregation of Test Statistics: An Evaluation of the Evidence on Contracting and Size Hypotheses.” Journal of Accounting and Economics. Vol. 12, Nos. 1～3(Jan. 1990), pp. 15～36.
Coase, R. H. “The Nature of the Firm.” Economica(Nov. 1937), pp. 386～405, reprinted in R. H. Coase. The Firm, the Market, and the Law. The University of Chicago Press, 1988.
Cushing, B. E., and M. J. LeClere. “Evidence on the Determinants of Inventory Accounting Policy Choice.” The Accounting Review. Vol. 67, No. 2(April 1992), pp. 355～366.
Daley, L. A., and R. L. Vigeland. “The Effects of Debt Covenants and Political Costs on the Choice of Accounting Methods: The Case of Accounting for R&D Costs.” Journal of Accounting and Economics. Vol. 5, No. 3(Dec. 1983), pp. 195～211.
Deakin Ⅲ, E. B. “An Analysis of Differences Between Non-major Oil Firms Using Successful Efforts and Full Cost Methods.” The Accounting Review. Vol. 54, No. 4(Oct. 1979), pp. 722～734.
DeAngelo, L. E. “Accounting Numbers as Market Valuation Substitutes: A Study of Management Buyouts of Public Stockholders.” The Accounting Review. Vol. 61, No. 3(July 1986), pp. 400～420.
Dechow, P. M., and R. G. Sloan. “Executive Incentives and the Horizon Problem: An Empirical Investigation.” Journal of Accounting and Economics. Vol. 14, No. 1(March 1991), pp. 51～89.
Dechow, P. M., R. G. Sloan, and A. P. Sweeney. “Detecting Earnings Management.” The Accounting Review. Vol. 70, No. 2(April 1995), pp. 193～225.
DeFond, M. L., and J. Jiambalvo. “Debt Covenant Violation and Manipulation of Accruals.” Journal of Accounting and Economics. Vol. 17, No. 1～2(Jan. 1994), pp. 145～176.
Dhaliwal, D. S. “The Effect of the Firm’s Capital Structure on the Choice of Accounting Methods.” The Accounting Review. Vol. 55, No. 1(Jan. 1980), pp. 78～84.
Dhaliwal, D. S., G. L. Salamom, and E. D. Smith. “The Effect of Owner Versus Management Control on the Choice of Accounting Methods.” Journal of Accounting and Economics. Vol. 4, No. 1(July 1982), pp. 41～53.
Duke, J. C., and H. G. Hunt Ⅲ. “An Empirical Examination of Debt Covenant Restrictions and Accounting-Related Debt Proxies.” Journal of Accounting and Economics. Vol. 12, Nos. 1～3(Jan. 1990), pp. 45～63.
Fields, T. D., Lys, T. Z., and L. Vincent. “Empirical Research on Accounting Choice.” Journal of Accounting and Economics. Vol. 31, Nos. 1～3(Sep. 2001), pp. 255～307.
Francis, J. “Discussion of Empirical Research on Accounting Choice.” Journal of Accounting and Economics. Vol. 31, Nos. 1～3(Sep. 2001), pp. 309～319.
Guidry, F., A. J. Leone, and S. Rock. “Earnings-Based Bonus Plans and Earnings Management by Business-Unit Managers.” Journal of Accounting and Economics. Vol. 26, No. 1(Jan. 1999), pp. 113～142.
Hagerman, R. L., and M. E. Zmijewski. “Some Economic Determinants of Accounting Policy Choice.” Journal of Accounting and Economics. Vol. 1, No. 2(Aug. 1979), pp. 141～161.
Han, J. C. Y., and Shiing-wu Wang. “Political Costs and Earnings Management of Oil Companies During the 1990 Persian Gulf Crisis. The Accounting Review. Vol. 73, No. 1(Jan. 1998), pp. 103～117.
Healy, P. M. “The Effect of Bonus Schemes on Accounting Decisions.” Journal of Accounting and Economics. Vol. 7, Nos. 1～3(April 1985), pp. 85～107.
Holthausan, R. W., D. F. Larcker, and R. G. Sloan. “Annual Bonus Schemes and the Manipulation of Earnings.” Journal of Accounting and Economics. Vol. 19, No. 1(Feb. 1995), pp. 29～74.
Hunt Ⅲ, H. G. “Potential Determinants of Corporate Inventory Accounting Decisions.” Journal of Accounting Research. Vol. 23, No. 2(Autumn 1985), pp. 448～467.
Johnson, W. B., and R. Ramanan. “Discretionary Accounting Changes from “Successful Efforts” to “Full Cost” Methods: 1970-76.” The Accounting Review. Vol. 63, No. 1(Jan. 1988), pp. 96～110.
Jones, J. J. “Earnings Management During Import Relief Investigations.” Journal of Accounting Research. Vol. 29, No. 2(Autumn 1991), pp. 193～228.
Kelly, L. “Corporate Management Lobbying on FAS No. 8: Some Further Evidence.” Journal of Accounting Research. Vol. 23, No. 2(Autumn 1985), pp. 619～632.
Kelly, L. “The Development of a Positive Theory of Corporate Management’s Role in External Financial Reporting.” Journal of Accounting Literature. Vol. 2(Spring 1983), pp. 111～150.
Lilien, S., and V. Pastena. “Determinants of Intramethod Choice in the Oil and Gas Industry.” Journal of Accounting and Economics. Vol. 4, No. 3(Dec. 1982), pp. 145～170.
Lindahl, F. W. “Dynamic Analysis of Inventory Accounting Choice.” Journal of Accounting Research. Vol. 27, No. 2(Autumn. 1989), pp. 201～226.
Press, E. G., and J. B. Weintrop. “Accounting-Based Constraints in Public and Private Debt Agreements: Their Association with Leverage and Impact on Accounting Choice.” Journal of Accounting and Economics. Vol. 12, Nos. 1～3(Jan. 1990), pp. 65～95.
Scott, W. R. Financial Accounting Theory. Canadian ed., Prentice Hall Canada Inc., 1997.
Watts, R. L., and J. L. Zimmerman. Positive Accounting Theory. Englewood Cliffs, N.J.: Prentice-Hall, Inc., 1986; 오용규 역. 『실증적 회계이론』. 서울: 형설출판사, 1988.
Watts, R. L., and J. L. Zimmerman. “Positive Accounting Theory: A Ten Year Perspective.” The Accounting Review. Vol. 65, No. 1(Jan. 1990), pp. 131～156.
Zimmer, I. “Accounting for Interest by Real Estate Developers.” Journal of Accounting and Economics. Vol. 8, No. 1(March 1986), pp. 37～51.
Zimmerman, J. L. “Taxes and Firm Size.” Journal of Accounting and Economics. Vol. 5, No. 2(Aug. 1983), pp. 119～149.
Zmijewski, M., and R. L. Hagerman. “An Income Strategy Approach to the Positive Theory of Accounting Standard Setting/Choice.” Journal of Accounting and Economics. Vol. 3, No. 2(Aug. 1981), pp. 129～149.
정상량이. “경영자の회계방침선택행동론.” 반야이부 편. 『회계방침선택행동론―이론と실증―』. 동경: 중앙경제사, 1994.
수전일행. 『재무회계の기능ꠏꠏ이론と실증ꠏꠏ』. 동경: 백도서방, 2000.
박세일. 『법경제학』. 개정판. 서울: 박영사, 2000.
이호열. “비대칭정보와 재무회계.” 『산업경영』. 제30집(2002a. 8), pp. 333～358.
이호열. “회계선택에 관한 시각.” 『산업경영』. 제31집(2002b. 12), pp. 315～336.
이호열ㆍ정진국. “재무회계의 기능―경험적 연구결과들을 중심으로―.” 『산업경영』. 제30집 (2002. 8), pp. 215～255.
Bowen, R. M., E. W. Noreen, and J. M. Lacey. “Determinants of the Corporate Decision to Capitalize Interest.” Journal of Accounting and Economics. Vol. 3, No. 2(Aug. 1981), pp. 151～179.
Christie, A. A. “Aggregation of Test Statistics: An Evaluation of the Evidence on Contracting and Size Hypotheses.” Journal of Accounting and Economics. Vol. 12, Nos. 1～3(Jan. 1990), pp. 15～36.
Coase, R. H. “The Nature of the Firm.” Economica(Nov. 1937), pp. 386～405, reprinted in R. H. Coase. The Firm, the Market, and the Law. The University of Chicago Press, 1988.
Cushing, B. E., and M. J. LeClere. “Evidence on the Determinants of Inventory Accounting Policy Choice.” The Accounting Review. Vol. 67, No. 2(April 1992), pp. 355～366.
Daley, L. A., and R. L. Vigeland. “The Effects of Debt Covenants and Political Costs on the Choice of Accounting Methods: The Case of Accounting for R&D Costs.” Journal of Accounting and Economics. Vol. 5, No. 3(Dec. 1983), pp. 195～211.
Deakin Ⅲ, E. B. “An Analysis of Differences Between Non-major Oil Firms Using Successful Efforts and Full Cost Methods.” The Accounting Review. Vol. 54, No. 4(Oct. 1979), pp. 722～734.
DeAngelo, L. E. “Accounting Numbers as Market Valuation Substitutes: A Study of Management Buyouts of Public Stockholders.” The Accounting Review. Vol. 61, No. 3(July 1986), pp. 400～420.
Dechow, P. M., and R. G. Sloan. “Executive Incentives and the Horizon Problem: An Empirical Investigation.” Journal of Accounting and Economics. Vol. 14, No. 1(March 1991), pp. 51～89.
Dechow, P. M., R. G. Sloan, and A. P. Sweeney. “Detecting Earnings Management.” The Accounting Review. Vol. 70, No. 2(April 1995), pp. 193～225.
DeFond, M. L., and J. Jiambalvo. “Debt Covenant Violation and Manipulation of Accruals.” Journal of Accounting and Economics. Vol. 17, No. 1～2(Jan. 1994), pp. 145～176.
Dhaliwal, D. S. “The Effect of the Firm’s Capital Structure on the Choice of Accounting Methods.” The Accounting Review. Vol. 55, No. 1(Jan. 1980), pp. 78～84.
Dhaliwal, D. S., G. L. Salamom, and E. D. Smith. “The Effect of Owner Versus Management Control on the Choice of Accounting Methods.” Journal of Accounting and Economics. Vol. 4, No. 1(July 1982), pp. 41～53.
Duke, J. C., and H. G. Hunt Ⅲ. “An Empirical Examination of Debt Covenant Restrictions and Accounting-Related Debt Proxies.” Journal of Accounting and Economics. Vol. 12, Nos. 1～3(Jan. 1990), pp. 45～63.
Fields, T. D., Lys, T. Z., and L. Vincent. “Empirical Research on Accounting Choice.” Journal of Accounting and Economics. Vol. 31, Nos. 1～3(Sep. 2001), pp. 255～307.
Francis, J. “Discussion of Empirical Research on Accounting Choice.” Journal of Accounting and Economics. Vol. 31, Nos. 1～3(Sep. 2001), pp. 309～319.
Guidry, F., A. J. Leone, and S. Rock. “Earnings-Based Bonus Plans and Earnings Management by Business-Unit Managers.” Journal of Accounting and Economics. Vol. 26, No. 1(Jan. 1999), pp. 113～142.
Hagerman, R. L., and M. E. Zmijewski. “Some Economic Determinants of Accounting Policy Choice.” Journal of Accounting and Economics. Vol. 1, No. 2(Aug. 1979), pp. 141～161.
Han, J. C. Y., and Shiing-wu Wang. “Political Costs and Earnings Management of Oil Companies During the 1990 Persian Gulf Crisis. The Accounting Review. Vol. 73, No. 1(Jan. 1998), pp. 103～117.
Healy, P. M. “The Effect of Bonus Schemes on Accounting Decisions.” Journal of Accounting and Economics. Vol. 7, Nos. 1～3(April 1985), pp. 85～107.
Holthausan, R. W., D. F. Larcker, and R. G. Sloan. “Annual Bonus Schemes and the Manipulation of Earnings.” Journal of Accounting and Economics. Vol. 19, No. 1(Feb. 1995), pp. 29～74.
Hunt Ⅲ, H. G. “Potential Determinants of Corporate Inventory Accounting Decisions.” Journal of Accounting Research. Vol. 23, No. 2(Autumn 1985), pp. 448～467.
Johnson, W. B., and R. Ramanan. “Discretionary Accounting Changes from “Successful Efforts” to “Full Cost” Methods: 1970-76.” The Accounting Review. Vol. 63, No. 1(Jan. 1988), pp. 96～110.
Jones, J. J. “Earnings Management During Import Relief Investigations.” Journal of Accounting Research. Vol. 29, No. 2(Autumn 1991), pp. 193～228.
Kelly, L. “Corporate Management Lobbying on FAS No. 8: Some Further Evidence.” Journal of Accounting Research. Vol. 23, No. 2(Autumn 1985), pp. 619～632.
Kelly, L. “The Development of a Positive Theory of Corporate Management’s Role in External Financial Reporting.” Journal of Accounting Literature. Vol. 2(Spring 1983), pp. 111～150.
Lilien, S., and V. Pastena. “Determinants of Intramethod Choice in the Oil and Gas Industry.” Journal of Accounting and Economics. Vol. 4, No. 3(Dec. 1982), pp. 145～170.
Lindahl, F. W. “Dynamic Analysis of Inventory Accounting Choice.” Journal of Accounting Research. Vol. 27, No. 2(Autumn. 1989), pp. 201～226.
Press, E. G., and J. B. Weintrop. “Accounting-Based Constraints in Public and Private Debt Agreements: Their Association with Leverage and Impact on Accounting Choice.” Journal of Accounting and Economics. Vol. 12, Nos. 1～3(Jan. 1990), pp. 65～95.
Scott, W. R. Financial Accounting Theory. Canadian ed., Prentice Hall Canada Inc., 1997.
Watts, R. L., and J. L. Zimmerman. Positive Accounting Theory. Englewood Cliffs, N.J.: Prentice-Hall, Inc., 1986; 오용규 역. 『실증적 회계이론』. 서울: 형설출판사, 1988.
Watts, R. L., and J. L. Zimmerman. “Positive Accounting Theory: A Ten Year Perspective.” The Accounting Review. Vol. 65, No. 1(Jan. 1990), pp. 131～156.
Zimmer, I. “Accounting for Interest by Real Estate Developers.” Journal of Accounting and Economics. Vol. 8, No. 1(March 1986), pp. 37～51.
Zimmerman, J. L. “Taxes and Firm Size.” Journal of Accounting and Economics. Vol. 5, No. 2(Aug. 1983), pp. 119～149.
Zmijewski, M., and R. L. Hagerman. “An Income Strategy Approach to the Positive Theory of Accounting Standard Setting/Choice.” Journal of Accounting and Economics. Vol. 3, No. 2(Aug. 1981), pp. 129～149.
정상량이. “경영자の회계방침선택행동론.” 반야이부 편. 『회계방침선택행동론―이론と실증―』. 동경: 중앙경제사, 1994.
수전일행. 『재무회계の기능ꠏꠏ이론と실증ꠏꠏ』. 동경: 백도서방, 2000.
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