• Industry Promotion Research
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• v.9 no.2
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• pp.197-205
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• 2024

This study examines the impact of corporate ESG performance on debt default risk using a sample of Chinese A-share listed.The I mpact of ESG Performance on Debt Default Risk of Heavy Polluter Firms from 2012 to 2022. The findings show that good ESG performance can effectively reduce firms' debt default risk. Further analysis shows that firms' ESG performance reduces debt default risk by mitigating the impact of financing constraints. This study explores the influencing factors of debt default risk from the perspective of ESG performance, and also enriches the research on the economic impact of corporate ESG performance, providing empirical evidence for the prevention of corporate debt default risk.

• Proceedings of the Korean Society for Quality Management Conference
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• 2010.04a
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• pp.97-101
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• 2010

경제가 발달되고 경제의 기능이 전문화됨에 따라 다양한 지식서비스가 등장하고 있다. 실제로 우리 경제에서 지식서비스 산업이 차지하는 비중은 지속적으로 증가하고 있으며, 지식서비스 산업의 경쟁력이 나아가 국가 경제의 경쟁력이 되고 있다. 이러한 지식서비스 산업에 있어서 서비스 품질은 산업의 경쟁력을 결정하는 핵심적인 요소 중의 하나이다. 지식서비스 산업 중 세무대리, 회계, 특허, 컨설팅 등과 같이 자격증을 보유한 경영자가 운영하는 지식서비스 산업의 경우는 경영자의 리더십에 따라 서비스의 품질과 경영의 성과가 달라질 수 있다. 본 연구에서는 지식서비스 산업의 경영자의 리더십과 서비스 품질, 그리고 경영성과에 대한 구조적인 관계를 실증분석할 모형을 제시하고자 한다.

• Proceedings of the Korean Institute of Information and Commucation Sciences Conference
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• 2015.10a
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• pp.732-733
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• 2015

The purpose of this study is to investigate the relationship between customer satisfaction and finncial performance in It service firm. We studied financial performance by national customer satisfaction index. we provide that customer satisfaction effect financial performance positively.

• The Journal of the Korea Contents Association
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• v.9 no.4
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• pp.142-153
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• 2009

As many companies have adopted and used ERP systems, concerns about ERP performance also have increased. The purpose of this research is to examine the relationships between qualitative variables and quantitative variables measuring ERP performances. Qualitative research, widely used in MIS research, typically examines perceived usefulness of ERP, such as information quality, system quality, system satisfaction. Quantitative research, often done in accounting research, usually examines ERP performance based on financial statements. An empirical study led to the following conclusions: 1) There were significant correlations among the qualitative variables measuring perceived usefulness of ERP; 2) Significant correlations were also observed among the quantitative variables based on financial statements; 3) However, no significant correlations was found between the qualitative variables and quantitative variables measuring ERP performance.

• The Journal of the Korea Contents Association
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• v.17 no.2
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• pp.172-182
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• 2017

The purpose of this study is to learn current state of social welfare funds of 6 major cities, and to find better ways to execute those funds as well as to facilitate studies on them. So far, the studies on funds were limited to those on large ones such as pension, yielding scant number of studies on local ones, which could be the practical tools to resolve the problems of the area. To do this, I analyzed the scale of the funds (i.e. the amount of the funds raised, the amount changes in fund execution, and the comparison of the scale between each fund accounts and general accounting) and the characteristics of the fund programs (i.e. the comparison of scales of fund programs of each fund accounts, the content of the programs of each fund accounts, and the characteristics of the budget of each fund accounts). The result shows that 1) the scale of the funds changed accordingly as they were maintained, curtailed and expanded; 2) the scale of the funds were 0.02~1% of that of the general accounting; 3) the fund programs were mostly for decreasing poverty, centered on self support; 4) the social welfare funds and the funds for women were not clearly separated in some local governments, instigating the arguments on the identity of social welfare funds; and 5) the fund programs were run by civil organizations, different from general accounting programs. Based on the findings, to efficiently utilize the social welfare funds, I suggest 1) expansion of the fund scales; 2) diversification of the self-support programs to decrease poverty; 3) specification of the identity of the social welfare funds; and 4) establishment of the public and civil governance.

• Journal of Digital Convergence
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• v.12 no.2
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• pp.143-149
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• 2014

Currently, despite the quantitative growth of domestic journal, objective and metric criterion to evaluate the contents and quality of those journals is inadequate. As a result, depending on a foreign citation index like SCI to evaluate the research result is causing some problems such as, thesis of an excellent standard being presented and published in foreign countries, thus, neglecting journals written in Korean. Hereat, the Korea Citation Index(KCI) is constructing a database of the journals published by academic associations; scientific paper information, articles information, and bibliographic, analyzing the quoting relation. Consequently, KCI is providing the basic information and the corresponding quoting relations of journals and papers on its webpage. This study compares the impact level of domestic accounting related journals by KCI and analyzes the network among journals using the cross-citation frequency from a social network analysis point of view. As a result, Accounting-related journals are now more desirable than the location in order to have a variety of interdisciplinary research needs to be encouraged. Through this exchange of other disciplines and actively made, which is the phase of apparent accounting-related journals expect to be greatly enhanced looks.

• Journal of Navigation and Port Research
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• v.45 no.3
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• pp.173-180
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• 2021

Although accounting is one of the core fields of corporate management, few studies have reported accounting phenomena involving shipping companies. In addition, although financial reporting is very important to shipping companies that use several financial tools such as ship finance and financial lease, it is difficult to identify studies investigating shipping companies' financial reporting, especially their earnings management. The purpose of this study is to analyze accrual earnings management behavior of shipping companies. Companies with high debt ratios and net losses are known to have incentives for earnings management. Due to the nature of the industry, shipping companies have a high debt ratio and often report net losses. Accordingly, shipping companies are expected to engage in substantial earnings management. Based on the analysis of KOSP I companies listed on the Korea Exchange from 2001 to 2020, it was found that shipping companies are engaged in higher levels of earnings management than non-shipping companies. Discretionary accrual was used as a proxy variable for earnings management. Discretionary accrual was measured using the modified Jones model of Dechow et al. (1995) and the performance matched model of Kothari et al.(2005). In this study, significant results were derived by comparatively analyzing the earnings management practices, which is one of the major accounting behaviors of shipping and non-shipping companies. Stakeholders such as external auditors, investors, financial institutions, analysts, and government authorities need to be aware of the earnings management behavior of listed shipping companies during their external audit, financial analysis, and supervision. Finally, listed shipping companies must conduct stricter accounting based on accounting principles.

• Journal of Digital Convergence
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• v.20 no.5
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• pp.393-400
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• 2022

In a situation where the company handles accounting conservatively, the management's earnings forecasting information will be more conservative, and the conservativeness of this earnings forecasting information will have a differential effect in evaluating the performance of managers and paying compensation. This study aims to examine how the level of corporate accounting conservatism affects the forecast information of managers and how this affects the compensation of managers. This study establishes a hypothesis on the effect of the level of accounting conservatism on the earnings forecasting information and compensation of managers, and examines the relationship between managerial profit forecasting information & manager compensation according of conservatism in corporate accounting that can vary depending on the manager's disposition. As a result of the analysis, conservative managers are also conservative in earnings forecasting disclosure, and when corporate managers are highly conservative, they show their ability by making earnings forecasts disclosures more frequently and more accurately than corporate managers with low conservatism. It will help reduce the forecasting errors of stakeholders. Therefore, it is expected that this will play an important role in judging the manager's ability and determining compensation. Therefore, when a company handles accounting conservatively, management's earnings forecasts are also measured conservatively, which is expected to provide useful information on the basis and form of management's compensation to stakeholders.

• Proceedings of the Korea Society for Energy Engineering kosee Conference
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• 2002.11a
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• pp.243-249
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• 2002

창업보육센터 (이하 BI)는 기술과 사업성은 있으나 정보 및 경영자원이 부족하고 경영관리 능력이 미흡하여 사업 진행에 어려움을 겪는 신설창업자나 예비창업자에게 시설 및 장비지원과 함께 제품개발기술지원은 물론 경영, 회계, 재무, 홍보, 법률분야 등의 다양한 보육서비스를 제공하여 창업자의 성공가능성을 제고시키는 것을 주된 목적으로 하는 사업장을 가리킨다.(중략)

• Journal of Korean Society of Industrial and Systems Engineering
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• v.21 no.45
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• pp.77-92
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• 1998

본 연구에서는 ISO 10021-10013을 중심으로 품질, 원자력, 회계, 정부감사등에서 주요하게 적용되는 감사표준 등을 벤치마킹하여, 활용면에서 성과가 큰 감사품질보증과 감사샘플링을 기초로 품질감사설계·운영의 새로운 접근방법을 제시한다. 끝으로 품질, 환경 보건 및 안전 통합경영시스템과 정보감사 등을 간략하게 소개한다.