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K－IFRS의 도입은 경영투명성이 투자효율성에 미치는 순기능을 확대시키는가?

Author
김령, 홍영도, 양동훈
Journal Title
국제회계연구
Publication Year
2018
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Summary

This study empirically analyzes the impact of increased foreign shareholder ratio and increased managerial ownership on investment efficiency improvement after the adoption of K-IFRS. The analysis reveals that the higher the foreign shareholder ratio and managerial ownership, the greater the improvement in investment efficiency after the adoption of K-IFRS. This suggests that the increased transparency of accounting information due to the adoption of K-IFRS induces rational investment behavior by managers, and that increased management monitoring activities and reduced agency costs contribute to improved corporate efficiency.

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K－IFRS 도입 후 외국인 투자와 회계이익의 질 The Analysis of Foreigner’s Investment and Accounting Quality after K－IFRS Adoption

문현주 · 2016

세무회계연구

K-IFRS 도입 이후 기업지배구조와 기업규모가 외국인 투자에 미치는 영향 The Impact of Corporate Governance and Firm Size on Foreign Direct Investments after K-IFRS Adoption

김형수; 김용식; 홍용식 · 2016

국제회계연구

K-IFRS 도입 이후 기업지배구조와 기업규모가 외국인 투자에 미치는 영향

김형수, 김용식, 홍용식 · 2016

국제회계연구

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