• Title/Summary/Keyword: 건설 폐기물

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Relationships between Financial Characteristics and Earnings Management in Domestic Construction Waste Disposal Companies - Focusing on the moderating effects of intermediate-level waste treatment services (국내 건설폐기물 기업의 재무적 특성과 이익조정 간의 관계 - 중간처분업 특성의 조절효과를 중심으로)

  • Hyun, Sang-Ho;Lee, Nam-Ryong;Lee, Sang-Hak;Kim, Kee-Woong
    • The Journal of the Korea Contents Association
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    • v.19 no.12
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    • pp.68-83
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    • 2019

  • The characteristics of intermediate-level waste treatment services are likely to have a negative effect because they act as a factor in promoting incentives of earnings management in the relationship between financial characteristics and earnings management in companies which are possible for earnings management. The researchers conducting this study attempted to empirically verify relationships between financial characteristics and earnings management against domestic construction waste disposal companies in consideration of the characteristics of intermediate-level waste disposal businesses, and the results are as follows. As construction waste disposal businesses grew larger, and the trade receivables collection period lengthened, the intention to increase profits via real activities strengthened. As the ability to generate cash via sales activities weakened, and the difference between the EBITDA margin and the operating margin was lower than the difference in industrial average ratio, discretionary accruals and earnings management via real activities were greater. In particular, there were differences in the variables of intermediate treatment business characteristics which reveal moderating effects by financial characteristics. This study is meaningful in that the scope of relationships between financial characteristics and earnings management in accounting is expanded to cover the construction waste disposal industry.

  • https://doi.org/10.5392/JKCA.2019.19.12.068 인용 PDF KSCI

An Economic Analysis of Disposing Waste Concrete;Processing On Commision, Site Recycling, Mobile Crusher (폐콘크리트의 처리방법별 경제성 분석;중간처리업체 위탁, 처리장현장화, 이동식크라샤)

  • Lee, Jung-Won;Kwak, Kyoung-Hee;Shin, Seung-Ha;Kim, Kyung-Hwan
    • Proceedings of the Korean Institute Of Construction Engineering and Management
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    • 2007.11a
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    • pp.408-411
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    • 2007

  • Many studies are currently in progress concerning about recycling due to the environmental problems and the drain of the resources. Nowaday, the problems on wastes are increasing thus studies on the construction waste are necessary which is the greater part of domestic wastes. And much more studies on the waste concrete which takes a large part of construction wastes are in progress but the studies on how to handle the waste concrete economically are unsatisfactory. This study suggests the analyzation of the economical way of handling the waste concrete by processes depending on the cost which needed in the each process, and can be the fundamental data of the future construction waste recycling system.

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KAERI Underground Research Tunnel (KURT) (한국원자력연구원 지하처분연구시설)

  • Cho, Won-Jin;Kwon, Sang-Ki;Park, Jeong-Hwa;Choi, Jong-Won
    • Journal of Nuclear Fuel Cycle and Waste Technology(JNFCWT)
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    • v.5 no.3
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    • pp.239-255
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    • 2007

  • An underground research tunnel is essential to validate the integrity of a high-level waste disposal system, and the safety of geological disposal. In this study, KAERI underground research tunnel(KURT) was constructed in the site of Korea Atomic Energy Research Institute(KAERI). The results of the site investigation and the design of underground tunnel were presented. The procedure for the construction permits and the construction of KURT were described briefly. The in-situ experiments being carried out at KURT were also introduced.

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