Earticle

초록

영어

Financial studies assume linear relationship between discretional expenses and sales amount. Also previous researches insist that industry having shorter product cycle has strong relationship between them. We investigate linear relationship between them based on financial reports during 2000-2011 of appearing companies in top 100 firms based on advertising amount. We choose food product manufacturing and electronic component manufacturing industry representing industry with short product cycle and IT industry. The result shows selling & administration expenses generally have a linear relationship with sales amount, while advertising and R&D expenses doesn’t. For advertising expenditure, we cannot find any evidence of its linear relationship with sales amount for both selected industries. However, R&D expense has linear relationship with sales amount in Food product industry. We guess it caused by food product’s short product cycle.

목차

Abstract
 1. Introduction
 2. Theoretical Background and Hypothesis
  2.1. Literature Review
  2.2. Hypothesis Development
 3. Empirical analysis
  3.1. Data
  3.2. Regression Model
  3.3. Variables
  3.4. Regression Results
 4. Discussions
 References

키워드

저자

• JeongYeon Kim [ Division of Business Administration, College of Business, Sangmyung University ] First Author
• Youngkeun Choi [ Division of Business Administration, College of Business, Sangmyung University ] Corresponding Author

참고문헌

발행기관

간행물

표지보기 관심저널 등록

• 간행물명

  International Journal of Security and Its Applications

• 간기

  격월간

• pISSN

  1738-9976

• 수록기간

  2008~2016

• 등재여부

  SCOPUS

• 십진분류

  KDC 505 DDC 605