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 methods. Depereciation and inventory valuation methods are selected. The constant percentage of declining-balance and straight-line method are considered as income decreasing and income increasing depreciation method, respectivly. The average and first-in first-out inventory valuation methods are cinsidered to be the same as in the case of depreciation. Firm size, tax rate, and debt ratio are selected explanatory variables for accounting methods choice. After logit analysis is conducted to test research model, regression analysis is also conducted additionally. Test results show that all the hypotheses are rejected at the 10% level except the firm size when 2 strategy is dependent variable. The results are different from those of previous research. Therefore, this leads to conclustion that the economic consequence theory can not be applied to the Korean unlisted firms. This result may be due to the fact that the political costs of Korean unlisted firms is related to firms` site itself rather than reported income numbers, and firms tend to follow the tax rules to avoid the difficulties of tax adjustment. The other reason may be that the priority of choice among the depreciation and inventory valuation methods varies with firm because each firm posesses different level of tangible fixed assets and inventories. Thus, this provides basis for gneral belief that unlisted firms tend to choose accounting method conventionally rather than intentionally.

목차

I. 서론
 II. 회계방법션택의 이론적 배경
  1. 회계방법선택의 경제적 영향
  2. 회계방법선택의 경제적 영향요인
  3. 선행연구의 검토
 III. 회계방법 선택요인에 관한 실증 연구 설계
  1. 변수의 선택
  2. 가설의 설정
  3. 연구모형, 표본의 설정
  4. 분석방법
 IV. 실증 분석 및 해석
  1. 독립적 회계처리방법의 선택
  2. 톰합적 회계처리방법의 선택
 V. 결론
 참고문헌
 Abstract

저자

• 반재금 [ Jae Gum Ban | 경남전문대학 강사 ]

참고문헌