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사업보고서의 섹션별 정보의 양과 회계정보의 가치관련성
Author
이민영, 이건
Journal Title
국제회계연구
Publication Year
2020
Topics
Summary
This study empirically analyzes the effect of the amount of information in each section of the annual report on the value relevance of accounting information. Providing more information on company overview, corporate governance, and executive incentives increases value relevance, while information on audit opinions and affiliated transactions partially decreases it. These findings provide a basis for reference in revising disclosure policies and expand the possibilities of text analysis in accounting research.
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