• Title/Summary/Keyword: 임원

Search Result 773, Processing Time 0.044 seconds

A Study on Executive Officer under Korean Commercial Code (상법상 집행임원제도에 대한 연구)

  • Kwon, sang-ro
    • Proceedings of the Korea Contents Association Conference
    • /
    • 2019.05a
    • /
    • pp.137-138
    • /
    • 2019
  • 현행 상법에서는 집행임원의 설치 여부는 회사가 자율적으로 정하도록 되어있다(상법 제408조의2 제1항). 이러한 규정으로 인하여 대부분의 대회사들이 집행임원을 설치하지 않고 있다. 집행임원제도를 제대로 정착시키기 위해서는 집행임원의 설치를 회사의 자율에 맡길 것이 아니라 의무화시킬 필요가 있다. 상법에서는 집행임원에 대하여 감사의 조사 보고의무를 준용하지 않고 있는데 이는 입법의 미비이며 집행임원이 작성한 서류에 법령 또는 정관에 위반한 사항이 있는 지 그리고 현저하게 부당한 사항이 있는 지 여부를 감사 또는 감사위원회가 조사 보고하도록 의무규정을 두어야 한다.

  • PDF

The Strategic Financial Reporting: Evidence from Directors' and Officers' Liability Insurance (전략적 재무보고: 임원배상책임보험제도를 이용한 연구)

  • Choi, Jeong-mi
    • Journal of Digital Convergence
    • /
    • v.15 no.1
    • /
    • pp.77-84
    • /
    • 2017
  • This study investigates the association between financial reporting strategy and the directors' and officers' liability insurance. Since D&O insurance protects officers and directors against the risks of shareholder litigation, it is possible that, because of moral hazard, managers will be more willing to participate in opportunistic financial reporting such as earnings manipulation when they are covered by a generous D&O insurance policy. This paper examines the association between D&O insurance and financial reporting, specifically whether the purchase of D&O insurance affects earnings manipulation. On the other side, the firms engage earnings management are willing to purchase D&O insurance, this study tests whether earnings manipulation affects D&O purchases using listed firms in Korean stock market from 2006 to 2008. This paper finds that firms with higher discretionary accruals are less likely to purchase D&O insurance implies that managers who are participating in earnings manipulation are not willing to purchase D&O insurance. The relation between discretionary accruals and D&O is significantly negative which indicate D&O insurance purchase does not trigger earnings manipulation rather it alleviates opportunistic reporting behavior.

(사)한국오리협회, 제9대 회장 취임 및 임원 상견례 성료

  • 한국오리협회
    • Monthly Duck's Village
    • /
    • s.70
    • /
    • pp.103-104
    • /
    • 2009
  • 본회는 지난 3월 4일 제9대 이창호 회장 취임식 및 임원상견례를 개최하여 2006년$\sim$2008년까지 3년간의 임기동안 성실히 업무를 추진해 온 제8대 김만섭 회장과 전 임원들의 노고에 감사를 표하고, 앞으로 협회를 이끌어 갈 제9대 이창호 회장과 신임 임원들에게 격려의 뜻을 전하는 자리를 마련하였다.

  • PDF

Managers' compensation of venture firms listed on KOSDAQ (코스닥 벤처기업의 임원 보상)

  • Kang, Jin-Su
    • Management & Information Systems Review
    • /
    • v.30 no.4
    • /
    • pp.339-358
    • /
    • 2011
  • This study analyzes whether there are differences in the level of compensation and pay-performance sensitivity between venture firms and non-venture firms listed on KOSDAQ. To test the above mentioned purpose, this study uses 726 firm-year data listed on KOSDAQ from 2006 to 2009. The results are as follow: First, we find that managers' compensation level of venture firms are higher than non-venture firms. Second, pay-stock performance sensitivity is higher than pay-accounting performance sensitivity in venture firms. Overall, because venture firms give a lot of stock-option to managers, compensation level of venture firms is higher than other firms. Also, venture firms set higher pay-stock performance sensitivity than pay-accounting performance sensitivity to mitigate short-sighted decision.

  • PDF

협회 제13대 임원 출범

  • Korea Dairy and Beef Farmers Association
    • 월간낙농육우
    • /
    • v.27 no.4 s.300
    • /
    • pp.131-149
    • /
    • 2007
  • 앞으로 3년간 낙농육우산업의 발전을 위해 활동에 나설 본회 제13대 임원진이 출범하였다. 이에 본고는 이승호 협회장 등 35명(회장 1, 부회장 4, 이사 28, 감사 2)의 제13대 임원진의 약력과 인사말 및 포부를 소개코자 한다.

  • PDF

A Study on Garden Construction in 「ImwonGyeongjeji」 - focusing on the 「Yiwunji」 and 「Sangtackji」 - (「임원경제지(林園經濟志)」에 나타난 정원조영 연구 - 「이운지(怡雲志)」와 「상택지(相宅志)」를 중심으로 -)

  • Kim, Kyu-Seob;Lee, Jae-Keun
    • Journal of the Korean Institute of Traditional Landscape Architecture
    • /
    • v.32 no.1
    • /
    • pp.22-30
    • /
    • 2014
  • "ImwonGyeongjeji" is recognized the value which is unparalleled encyclopedia in the world, but that is only evaluate about variously handled with subject area and massive content and also most scholarly research was focusing agriculture which is the domestic situation of published period and "ImwonGyeongjeji" judged as a simple agriculture book. Therefore, this research focus to theory and technique of traditional landscape architecture from science of landscape architecture perspective and it is from "ImwonGyeongjeji" which is known as encyclopedia written by Seo Yu-gu in 19th century Joseon period. For such a contents, "ImwonGyeongjeji" can find a importance that it have value and status for represent of Korea 'landscape architecture statement' which compared with other East Asia in those aspects; 'professional about landscape architecture', 'superiority of composition system', indigenousness suitable for Korea' and 'enhance to superiority value of environmental factor for writing'.

The Influence of Family Member in Board of Directors on Firm Performance : A Moderating Effect of Professional CEO (가족임원이 기업성과에 미치는 효과: 전문경영자의 조절효과)

  • Nam, Yoonsung
    • The Journal of the Korea Contents Association
    • /
    • v.16 no.3
    • /
    • pp.346-353
    • /
    • 2016
  • This research examines the effect of family member in board of directors. In Korea, the ownership and management of a firm is not thoroughly separated and most of firms are managed by controlling family. These family officers have same intent with family CEOs who identify themselves with the firm and want to hand over it to their descendants. Thus, family officers will influence positively on firm performance. Besides, the moderating effect of professional CEO on the above relation will be also positive. It is because professional CEO will be curbed by family officers in board of directors. Under this condition, the potential self-interest seeking behavior will be minimized and the specialty of professional CEO will be manifested. 2,456 firm-year panel data are gathered in manufacturing listed firms from 2004 to 2010 and the result suggests that hypotheses are supported.

A Theoretical Model of Executive Voluntary Turnover (기업내 임원의 자발적 이직에 관한 이론적 모형)

  • Choi, Dongwon
    • Journal of Digital Convergence
    • /
    • v.19 no.8
    • /
    • pp.173-184
    • /
    • 2021
  • For the current organizations, retaining executive members is one of the most important functions of human resource management. Given that importance, although executives' mobility becomes prevalent, most prior studies tended to focus on involuntary turnover of executive members. To fill this gap, the current theoretical paper suggests a model of executive voluntary turnover, drawing on the lierature of employee mobility and entrepreneurship. First, running a new business as a CEO negatively affects prior-firm performance, but collaboration between two firms mitigate the negative association. Second, spin-off positively affects prior-firm performance, but this is weakened as spin-off firm performance decreases. Finally, moving to a competitor negatively, while moving to a collaborator positively affects prior-firm performance.

회원사 임원간담회 주요건의내용

  • 한국주택협회
    • 주택과사람들
    • /
    • no.56 s.73
    • /
    • pp.58-60
    • /
    • 1996
  • 본 협회는 지난 5월 15일 라마다 르네상스호텔 루비룸에서 회원사 임원간담회를 개최, 주택업계의 당면과제 및 주택관련제도의 문제점에 대해 토론했다.

  • PDF