Earticle

초록

영어

Many study suggested company meet their business results with the control of general man-agement expenses against change of sales amount or earnings. Advertising expense is one of the accounting information those companies may utilize for their earning management. We compares reported advertising expenditure from financial reports with independently collect-ed actual expenses for advertising activities and investigate the differences. The result shows actual advertising expenses are affected by sales or earnings, but reported expenditure is not related with those changes. It implies actual expenses are not properly reported to market users and needs more regulations on public announcements.

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
 Acknowledgements
 References

키워드

저자

• JeongYeon Kim [ SANGMYUNG University, 20, Hongjimun 2-gil, Jongno-gu, Seoul 110-743, Korea ]

참고문헌

발행기관

간행물

표지보기 관심저널 등록

• 간행물명

  International Journal of Multimedia and Ubiquitous Engineering

• 간기

  월간

• pISSN

  1975-0080

• 수록기간

  2008~2016

• 등재여부

  SCOPUS

• 십진분류

  KDC 505 DDC 605