DC Field | Value | Language |
---|---|---|
dc.contributor.advisor | Lee, Jay-Won | - |
dc.contributor.advisor | 이재원 | - |
dc.contributor.author | Park, Jong-Won | - |
dc.contributor.author | 박종원 | - |
dc.date.accessioned | 2013-09-12T04:51:56Z | - |
dc.date.available | 2013-09-12T04:51:56Z | - |
dc.date.issued | 2013 | - |
dc.identifier.uri | http://library.kaist.ac.kr/search/detail/view.do?bibCtrlNo=516876&flag=dissertation | - |
dc.identifier.uri | http://hdl.handle.net/10203/182159 | - |
dc.description | 학위논문(석사) - 한국과학기술원 : 경영공학과, 2013.2, [ iii, 45 P. ] | - |
dc.description.abstract | This study examines whether the accounting discretion, exercised in an opportunistic manner, is associated with the management decisions of lobbying on the accounting issues. To overcome the drawbacks of the prior literatures, novel data of corporate lobbying provided by SOPR’s Lobbying Disclosure Act Database is used for this study. I find that firm’s discretionary accrual level is positively associated with the manager’s accounting lobbying decisions, which implies that the managerial opportunism underlies the corporate accounting lobbying activities. Further, I also find that these lobbying activities are value destructive in terms of shareholders’ wealth. Overall, the results of this study show that lax disclosure requirement of LDA is providing the rooms for the managers to abuse lobbying activities on behalf of themselves. | eng |
dc.language | eng | - |
dc.publisher | 한국과학기술원 | - |
dc.subject | Corporate lobbying | - |
dc.subject | Accounting discretion | - |
dc.subject | 기업의 로비활동 | - |
dc.subject | 재량적 회계처리 | - |
dc.subject | 미래 기업성과 | - |
dc.subject | Firm performance | - |
dc.title | Accounting discretion, corporate lobbying on accounting issues, and future firm performance | - |
dc.title.alternative | 재량적 회계처리와 기업 로비활동에 관한 연구 | - |
dc.type | Thesis(Master) | - |
dc.identifier.CNRN | 516876/325007 | - |
dc.description.department | 한국과학기술원 : 경영공학과, | - |
dc.identifier.uid | 020083204 | - |
dc.contributor.localauthor | Lee, Jay-Won | - |
dc.contributor.localauthor | 이재원 | - |
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