한국융합학회논문지 (Journal of the Korea Convergence Society)

  • 제9권2호
  • /
  • Pages.183-190
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  • 2018
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  • 2233-4890(pISSN)
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  • 2713-6353(eISSN)
한국융합학회 (Korea Convergence Society)
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사회책임투자와 회계이익-과세소득 차이 간의 관련성 연구

A Study on the Relevance between Socially Responsible Investment and Book-Tax Difference

  • Ryu, Ye-Rin (Management Institute, Pusan National University) ;
  • Ji, Sang-Hyun (Division of Business & commerce, Baekseok University) ;
  • Lee, Gyeong-Rak (Division of Business & commerce, Baekseok University)
  • 투고 : 2017.12.13
  • 심사 : 2018.02.20
  • 발행 : 2018.02.28
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초록

본 연구는 사회책임투자 기업의 이익조정 수준을 회계이익-과세소득 차이(Book-Tax difference; BTD) 정보를 활용하여 검증하였다. 연구표본은 2011년부터 2016년까지의 유가증권 상장기업 2,718 기업-연도이다. 분석결과는 다음과 같다. 사회책임투자 수준은 회계이익-과세소득 차이(BTD)와 음(-)의 관련성을 나타냈다. 따라서 본 연구에 의하면 사회책임투자 수준이 높은 기업일수록 더 나은 회계정보의 질(Quality)을 갖추고 있을 것으로 기대할 수 있다. 본 연구는 사회책임투자 기업이 그렇지 않은 기업에 비해 더 나은 회계정보의 질을 갖추고 있음을 실증적으로 제시하였다는 점에서 그 의의가 있다. 본 연구가 건전한 자본시장의 발전과 사회책임투자 기업의 투자자들에게 유용한 정보를 제공하고 건전한 자본시장의 발전에 기여하기를 희망한다.

We examined the level of Earnings Management of Socially Responsible Investment(SRI) Corporate by using Book-Tax Difference(BTD). We used 2,718 sample data from 2011 to 2016 on Korea Stock Exchange. In short, the result of this study's is as followed. Socially Responsible Investment(SRI) have a negative relevance with Book-Tax Difference(BTD). Therefore this study can support that a firm has a high level of Socially Responsible Investment(SRI) will have the better the Quality of Accounting according to our study. This study contributes as follow. we can confirm that the more Socially Responsible Investment(SRI) the better Quality of Accounting Information. And we hope that our study can be helped development of sound capital market and give a useful information to investors on firms that has a high level of Socially Responsible Investment(SRI).

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참고문헌

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