Earticle

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영어

Unreasonable expansion of self-evaluation by financial institutions includes the risk of undermining the independence and fairness of appraisers and shaking the foundation of the appraiser system. Even if the business environment of the appraisal business deteriorates, a healthy subculture must be created in the appraisal business to maintain objectivity and fairness of evaluation regardless of whether financial institutions self-evaluation. This study aims to identify the risk that intensifying order competition triggered by the expansion of financial institutions' self-evaluation will lead to insolvency by expanding discretionary accruals among appraisal firms. To this end, we simulate the difference in discretionary accruals due to changes in sub-group culture centered on the appraisers association, and suggest implications for diagnosing and preventing future insolvency risks in the appraisal industry.

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References

저자

• 박기남 [ 동의대학교 정보경영학부 ]

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