기타공공기관의 자체회계규정 사용이 부채비율과이익조정에 미치는 영향

초록

[Purpose]The government introduced various systems to systematically manage and supervise public institutions, but most of them are applied to state－run and quasi－governmental organizations only. Other public institutions use various accounting standards, and there are a large number of institutions that use the self－regulated accounting rules. This situation can lead to a decrease in the transparency of accounting of other public institutions. Therefore, it is necessary to analyze the effects of the use of self－regulated accounting rules of other public institutions. [Methodology]This study analyzes the relationship between the use of self－regulated accounting rules of other public institutions and debt ratio and earnings management. [Findings]As a result of analyzing the institutions from 2012 to 2016, the use of self－regulated accounting rules of other public institutions showed a negative relationship between debt ratio. Also, it is found that it has a positive relationship with earnings management. This implies that the increase in the use of self－regulated accounting rules by other public institutions affects the reduction of the debt ratio and serves as a determinant of earnings management. [PolicyImplications]Policy authorities need to supplement the system of their self－regulated accounting rules of other public institutions and establish accounting standards for other public institutions in the mid－ to long－term.

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