Earticle

초록

영어

We provide an overview of the disclosure status of domestic companies by business division. Based on literature, we find that the more complex a company's business activities and the larger the company size, the more likely it is to report by business segment. In contrast, companies with higher profitability and operating in more concentrated industries are less likely to disclose by business segment. We also observe that the more complex a company's management activities were, the larger the company size, and the higher the need for financing, the higher the number of reported sales departments, but the higher the profitability, the lower the number of reported sales departments. This study is expected to provide policy implications to relevant regulatory authorities by indirectly suggesting through previous research results that companies may voluntarily disclose information depending on their unique characteristics and industrial structure, and that there is an incentive to do otherwise.

목차

Abstract
1. Introduction
2. Prior Researches
3. Results
3.1 Classification of Corporate Forms According to Reporting Behavior by Sales Division
3.2 Factors Affecting Reporting by Business Segment Disclosure
4. Discussion
5. Conclusion
Acknowledgement
References

키워드

저자

• Ki Beom Kim [ Professor, Department of Business Administration, Mokpo National University, Korea ] Corresponding Author

참고문헌

발행기관

간행물

표지보기 관심저널 등록

• 간행물명

  The International Journal of Advanced Smart Convergence

• 간기

  계간

• pISSN

  2288-2847

• eISSN

  2288-2855

• 수록기간

  2012~2025

• 십진분류

  KDC 326 DDC 380