Earticle

초록

영어

The purpose of this study is to find such determinants as economic factors and management`s motivation which affect on the choice of accounting method. The depreciation method consists of declining-balance and straight-line mathod. The constant percetage of declining-balance and straight-line mathod are considered as income decreasing and income increasing depreciation method. The explanatory variables for accounting methods choice are selected sales, debt ratio, manager`s equity ratio, average income of increasing ratio, tax burden ratio, and a type of industry. The dependant variables is used to dummy variables, which 1 for the income increasing method and 0 for the income decreasing method. This study is conducts in two manners. The first tested the choice of accounting to economic factors. The second tested the difference according to a typr of industry. After logit analysis is conducted to test research model, t-test is also conducted additionally. The model of this analysis is as follows ; Y_i = α_i + β_1SALES_i + β_2DEBT_i + β_3MANAGE_i + β_4ΔPROBIT_i + β_5TAX_i + β_6UPJONG_i + e_i where, Depreciation : Yi = 1 for the income increasing method 0 for the income decreasing method. SALES = sales in 1993 DEBT = debt / capital MANAGE = manager`s equity ratio ΔPROBIT = average income of increasing ratio for 1990-1993 TAX = tax burden ratio UPJONG = a type of industry The results of this analysis are as follows; The choice of accounting method is affected by sales and debt ratio. They appeared to significant at 1% level, respectely. The other variables are not significant. In the difference of types of industry, the significant variables are of sales, debt ratio, and average income of increasing ratio, respectely, which has 1% and 10% of significant level, Conclusionaly, this study is the same to preceding study.

목차

I. 머리말
 II. 會計政策의 理論的 背景
  1. 會計政策의 意義와 公示
  2. 會計政策과 會計利益
  3. 先行硏究의 檢討
 III. 實證分析琺의 設計
  1. 變數의 選定
  2. 假設의 設定
  3. 硏究模型및 標本의 選定
 IV. 實證分析의 結果및 解釋
 V. 맺음말
 參考文獻
 Abstract

저자

• 潘在錦 [ 반재금 | 慶南專門大學 經營科 時間講師 ]
• 金成玟 [ 김성민 | 東亞大學校 經營大學 會計學科 時間講師 ]

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