• Title/Summary/Keyword: 이사회의

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A Study on the Effects of Earnings Management in Outside Directors System for Information Security Company (정보보안기업의 사외이사제도가 이익조정에 미치는 영향에 관한 연구)

  • Kim, Dong Young
    • The Journal of Society for e-Business Studies
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    • v.19 no.2
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    • pp.143-158
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    • 2014
  • Country ownership and management of information security companies generally do not clearly separate from the Board of Directors to function smoothly controlling shareholders do not participate in management decision-making and internal control board does not perform the task correctly, they said the issue was raised. The purpose of this study is to improve corporate governance, information security companies of the outside director system was introduced as part of the transparency of accounting information to investigate whether the effectiveness of the overall business management is also part of the efficient management of operations and earnings being with respect to the empirical data would be analyzed using the. This means that with the specific purpose of the characteristics of a technology-intensive company focusing on information security proportion of outside directors and outside directors of the board of directors of the board of directors of the target attendance rate for identifying the relationship between earnings management purposes. The empirical results is the ratio of outside directors and the relationship between discretionary accruals as a temporary negative (-) boyimyeo significant relationship, so was adopted. is discretionary accruals and attendance of outside directors, as is the hypothesis that the regression coefficient negative (-) shows the relationship between the mind, so was adopted.

CEO Stock Incentive, Board of Directors, and the Performance of Chinese Corporations after the Stock Incentive Management Law in 2006 (주식인센티브 관리법 이후 중국 상장기업 CEO주식인센티브, 이사회, 기업성과의 관계)

  • Zhang, Rui-Zhi;Yoo, Jae-Wook
    • Management & Information Systems Review
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    • v.35 no.3
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    • pp.155-171
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    • 2016
  • Separation of management with ownership induces the agency problems between CEO and shareholders of Chinese firms. To solve this problem Chinese government has enforced the "stock incentive management law for stock listed companies" since 2006. However, it has not been clear that this law is beneficial to reduce the agency cost and thus to increase the performance of Chinese firms. This study aims to answer this question. It is specifically designed to explore the effects of CEO's stock incentive on the performance of Chinese firms. It also examines the moderating effects of the characteristics of the board of directors on this relationship. Using a multi-year sample (2008-2014), we found that CEO's stock incentive is positively related to firm's performance. We also found that the equity stakes of board members strengthens the positive relations between CEO's equity incentives and firms' performance. On the other hand, contrary to expectations, the independency of the board of directors does not significantly moderate the relationship between CEO's equity incentives and firms' performance. Based on the findings, this study provides valuable implication for theory and practice.

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Relationship between Network Intensity of Top Managers and R&D Investment - Focus on Moderating Effects of the Corporate Division Type and System - (최고경영자와 이사회의 네트워크밀도와 R&D투자의 관계 - 기업분할 유형과 제도의 조절효과 분석 -)

  • Min, Ji-Hong;Yoo, Jae-Wook;Kim, Choo-Yeon
    • Management & Information Systems Review
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    • v.38 no.1
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    • pp.1-21
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    • 2019
  • This study focuses on (1) the relationship between the network intensity of top managers and the R&D investment of Korean firms, and (2) the moderating effects of the type (related-division vs. unrelated-division) and system (physical division vs. spin-offs) of corporate division on this relationship. The sample of this study was all type and/or system of corporate division implemented by Korean firms during 18-years (1999-2016) study periods. The results of multiple regression analyses as follow. First, as was expected in hypothesis 1 the network intensity of top managers has a strong positive linear relation with the R&D investment of Korean firms. Second, regarding the moderating effect of division type the results show that related-divisions significantly intensify the positive relationship of the network intensity of top managers with the R&D of Korean firms although unrelated-divisions did not. Third, in the analysis of moderating effect of corporate division system the results present the stronger positive moderating effect of spin-offs rather than physical divisions. The findings of the study implies that strong network intensity of top managers can be beneficial to long-term decision such as R&D investment of Korean firms. They accords to network theory that emphasize the importance of strong network effect among top managers based on their trust. The findings also implies that researchers and practitioners should consider organizational-level factors such as organizational structure, culture, corporate governance, etc as well as individual-level factors such as the characteristics and relationships of organizational members when making the decision for firm.

행사 - 인협, 해외서 첫 정기이사회 및 산업시찰

  • Im, Nam-Suk
    • 프린팅코리아
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    • v.11 no.10
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    • pp.90-92
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    • 2012
  • 대한인쇄문화협회(회장 김남수)는 지난 9월 20일부터 22일까지 3일간 중국 진안에 위치한 (주)동양잉크(대표이사 최대광) 제남공장에서 산업시찰 겸 2012년 제6회 정기이사회를 개최했다. 이번 행사는 잉크산업을 이해하고 상생 방향을 모색하기 위해 기획된 것으로, 2박 3일 동안 ▲동양잉크 제남공장 방문 ▲2012년 제6회 정기이사회 개최 ▲화광정공 CTP 인쇄기 설명회 등의 일정으로 진행됐다. 이번 산업시찰은 지난해 제지산업 산업시찰에 이어 두 번째로 진행된 것이다.

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Feature - Attendance Report of 127th UIA Council (기고 - 제127차 UIA 이사회 참석 보고서)

  • Yi, Kun-chang
    • Korean Architects
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    • s.560
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    • pp.130-133
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    • 2015
  • 제127차 UIA 이사회가 페루 수도 리마 해변에 위치한 Wyndham Costa del Sol Hotel에서 2015. 11. 6 ~ 7일 양일간에 거쳐 개최되었다. 참석자는 회장 Esa Mohamed를 포함한 사무총장, 재무관, 각 지역부회장, 전임회장, 각 지역이사와 대리이사, 교육위원장, 실무위원회위원장, 설계경기위원장과 공동위원장 등으로 총 약 40여명이 참석하였다. 우리가 포함된 제4지역에서는 부회장인 필리핀 Yolanda Reyes가 건강상 이유로 불참했고 중국, 인도, 호주 대표와 본인과 한영근 대리이사가 참석하였다. 둘째 날에는 UIA 2017 서울세계건축대회 준비사항을 보고하기 위한 한종률 조직위원장, 이건기 전서울시 부시장, 정유승 국장 그리고 조직위와 동행한 서울시과장, 팀장 등이 참석하였다. 본 이사회는 FPAA(판아메리카 건축사 연합회)이사회와 동시에 같은 건물 내에서 개최되었다.

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행사 - 인협, 정기이사회 및 산업시찰 개최

  • Jo, Gap-Jun
    • 프린팅코리아
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    • v.13 no.1
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    • pp.58-63
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    • 2014
  • 대한인쇄문화협회(회장 김남수)는 지난해 11월 29일부터 30일까지 국군인쇄창(창장 김도필)을 비롯해 세종시, 동학사, 국립현충원, 청남대, 청주고인쇄박물관, 청주상당산성 등을 견학하는 1박 2일간의 정기이사회 및 산업시찰을 개최했다.

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두엄누리회보 제36호

  • Korea Organic Ferlizer Assocation
    • 두엄누리회보
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    • s.36
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    • pp.1-4
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    • 2006
  • 회지 발행 3주년/협회 명칭변경에 대하여/퇴비비료 대북공급사업 추진에 대하여/단체 통합문제에 대하여/제2차 이사회의 개최/2/4분기 출하전 성분검사서 제출

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'96년도 한국데이터베이스진흥센터 사업계획

  • Korea Database Promotion Center
    • Digital Contents
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    • no.4 s.35
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    • pp.109-115
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    • 1996
  • 한국데이터베이스진흥센터는 2월 29일 제4회 정기이사회를 개최하고 '96년도 사업 방향 및 '95년도 사업실적에 관한 전반적인 의결을 거쳤다. 이사회 의결을 거쳐 올해 시행될 사업현황에 대해 간략히 살펴봤다.

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2006년도 제3차 이사회-제과기능장협회 사단법인화 쟁점

  • Kim, Mi-Seon
    • 베이커리
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    • no.6 s.455
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    • pp.161-161
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    • 2006
  • 지난 4월 27일 대전에서 긴급으로 개최된 2006년도 제3차 이사회는 한국제과기능장협회의 오는 6월 사단법인화 계획에 대한 다양한 업계의 의견을 들어보고 이번 사안이 전체 베이커리 업계에 미칠 파장에 대해 뜨거운 공방을 벌였다.

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