유통기업에 있어서 핵심 영업활동 관련 정보가 이익 지속성에 미치는 영향
DC Field | Value | Language |
---|---|---|
dc.contributor.author | 유성용 | - |
dc.contributor.author | 서정운 | - |
dc.contributor.author | 육윤복 | - |
dc.date.accessioned | 2021-10-05T04:44:46Z | - |
dc.date.available | 2021-10-05T04:44:46Z | - |
dc.date.created | 2021-09-24 | - |
dc.date.issued | 2021 | - |
dc.identifier.issn | 2384-0137 | - |
dc.identifier.uri | https://scholarworks.bwise.kr/sch/handle/2021.sw.sch/19948 | - |
dc.description.abstract | Purpose: The purposes of this study is to analyze how the variables representing core operating activities affect earnings persistence. Specifically, we analyze the effects of R&D expenditures, advertising expenses, depreciation and amortization expenses, gross profit to sales ratio, net operating asset turnover, and cash flows from operating activities to net operating assets ratio on earnings persistence. Research design, data, and methodology: Based on the previous studies, the hypothesis to be tested in this study is established, and items in which managers can use their discretion in relation to core operating activities are selected. The analysis period is from 2009 to 2018. A multiple regression model was used to test the hypothesis. Results: First, R&D expenditure, advertising expenses and depreciation and amortization expenses are found to have negative effects on earnings persistence. Second, the relationship between the ratio of gross profit to sales and earnings persistence is found to be positive. Third, the relationship between the ratio of net operating assets to sales and earnings persistence is found to be negatively significant. Fourth, the relationship between cash flows from operating activities to net operating assets and earnings persistence is not statistically significant. In the analysis comparing the characteristics of each industry, the effect of R&D expenditure and depreciation expenses on the size of earnings persistence is not statistically significant in distribution companies, whereas it is found to be negatively significant in manufacturing companies and other companies. Implications: As a result of the analysis, there is a difference in the quality of accounting information that indicates the performance calculated by managers on core operating activities, and the pay-offs of their decision-making can be enhanced when the users of accounting information reflect these differences. | - |
dc.language | 한국어 | - |
dc.language.iso | ko | - |
dc.publisher | 한국유통경영학회 | - |
dc.title | 유통기업에 있어서 핵심 영업활동 관련 정보가 이익 지속성에 미치는 영향 | - |
dc.title.alternative | The Effects of Information Related to Core Operating Activities on Earnings Persistence in Distribution Companies | - |
dc.type | Article | - |
dc.contributor.affiliatedAuthor | 유성용 | - |
dc.identifier.bibliographicCitation | 유통경영학회지, v.24, no.4, pp.165 - 184 | - |
dc.relation.isPartOf | 유통경영학회지 | - |
dc.citation.title | 유통경영학회지 | - |
dc.citation.volume | 24 | - |
dc.citation.number | 4 | - |
dc.citation.startPage | 165 | - |
dc.citation.endPage | 184 | - |
dc.type.rims | ART | - |
dc.identifier.kciid | ART002753680 | - |
dc.description.journalClass | 2 | - |
dc.description.journalRegisteredClass | kci | - |
dc.subject.keywordAuthor | Core Operating Activities | - |
dc.subject.keywordAuthor | Earnings Persistence | - |
dc.subject.keywordAuthor | Quality of Earnings | - |
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