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한국유통경영학회> 유통경영학회지> 제조기업과 유통기업의 회계-세법 일치성 수준이 자본구조에 미치는 영향

KCI등재

제조기업과 유통기업의 회계-세법 일치성 수준이 자본구조에 미치는 영향

The Effect of Manufacturing and Distribution Firm’s Book-tax Conformity Level on Capital Structure

신승묘 ( Seung-myo Shin )
  • : 한국유통경영학회
  • : 유통경영학회지 25권3호
  • : 연속간행물
  • : 2022년 06월
  • : 19-30(12pages)
유통경영학회지

DOI


목차

1. 서론
2. 선행연구 검토 및 연구 가설
3. 실증연구 설계
4. 실증분석 결과
5. 결론
References

키워드 보기


초록 보기

Purpose: There have been some existing studies on the effect of ‘book-tax conformity’(hereinafter BTC) on informativeness of accounting income. The purpose of this study is to extend existing studies by investigating the effect of manufacturing and distribution firm’s BTC level on capital structure, and so, getting some implication about whether the BTC is positive or negative for the informativeness of accounting income. This study also aims to see whether there is some difference in test results and their implication between manufacturing industry and distribution industry.
Research design, data, and methodology: An empirical analysis is conducted for 463 manufacturing and distribution firms listed in KOSPI, and test period is from year 2012 to year 2021 resulting in 4,630 firm-year observations. First, difference test is performed on each variable in regression model between manufacturing and distribution industry. Second, regression analysis is performed to test the research hypothesis, and additional regression analysis is done for the manufacturing and distribution industry respectively.
Results: First, debt ratio, firm size and free cash flow are higher in case of distribution industry, but collateral assets, profitability and operating risk are higher in case of manufacturing industry. Second, the regression coefficient of BTC on debt ratio is negative for both manufacturing and distribution industry. And the coefficient is significant at less than 1% in case of manufacturing industry but not significant in case of distribution industry.
Implications: First, the effect of BTC on informativeness of accounting income is limited in case of distribution industry, and so, it is proper to implement enhancing BTC for manufacturing industry first if it is needed. Second, additional empirical studies with various research topics or methodologies need to be done, if we are to make more reasonable judgment about the effect of BTC on informativeness of accounting income.

UCI(KEPA)

간행물정보

  • : 사회과학분야  > 경영학
  • : KCI등재
  • :
  • : 격월
  • : 2384-0137
  • : 2384-0145
  • : 학술지
  • : 연속간행물
  • : 1998-2022
  • : 954


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Research design, data, and methodology: This w as a research on the information and communication areas, which established a model that integrated a research-direction centered on user satisfaction with a researchdirection centered on the technology accommodation model, regarding the use of the O2O delivery app for restaurant companies, and for empirical analysis in which a survey was conducted, and a total of 324 responses were received and analyzed. SPSS and AMOS were used as analysis methods.
Results: In the result of the analysis, the fit of the model is shown to be at an appropriate level. The effect of information quality on ease, which is hypothesis H1-2, and the effect of service quality on usefulness, which is hypothesis H3-1, were rejected, and all the remaining hypotheses are adopted.
Implications: Through this study, that the hypothetical attitude of the technical acceptance model affects the intent of use, and the effect of usefulness on intention of use, which is different from the rational action theory in the model of Davis et al.(1989) can be presented as empirical test result of support for the model of Davis et al.(1989), and the information quality, system quality, and service quality presented by the user satisfaction-centered approach all show that they have significant effect on attitudes through the medium of perceived usefulness and perceived ease.

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저자 : 신승묘 ( Seung-myo Shin )

발행기관 : 한국유통경영학회 간행물 : 유통경영학회지 25권 3호 발행 연도 : 2022 페이지 : pp. 19-30 (12 pages)

다운로드

(기관인증 필요)

초록보기

Purpose: There have been some existing studies on the effect of 'book-tax conformity'(hereinafter BTC) on informativeness of accounting income. The purpose of this study is to extend existing studies by investigating the effect of manufacturing and distribution firm's BTC level on capital structure, and so, getting some implication about whether the BTC is positive or negative for the informativeness of accounting income. This study also aims to see whether there is some difference in test results and their implication between manufacturing industry and distribution industry.
Research design, data, and methodology: An empirical analysis is conducted for 463 manufacturing and distribution firms listed in KOSPI, and test period is from year 2012 to year 2021 resulting in 4,630 firm-year observations. First, difference test is performed on each variable in regression model between manufacturing and distribution industry. Second, regression analysis is performed to test the research hypothesis, and additional regression analysis is done for the manufacturing and distribution industry respectively.
Results: First, debt ratio, firm size and free cash flow are higher in case of distribution industry, but collateral assets, profitability and operating risk are higher in case of manufacturing industry. Second, the regression coefficient of BTC on debt ratio is negative for both manufacturing and distribution industry. And the coefficient is significant at less than 1% in case of manufacturing industry but not significant in case of distribution industry.
Implications: First, the effect of BTC on informativeness of accounting income is limited in case of distribution industry, and so, it is proper to implement enhancing BTC for manufacturing industry first if it is needed. Second, additional empirical studies with various research topics or methodologies need to be done, if we are to make more reasonable judgment about the effect of BTC on informativeness of accounting income.

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저자 : Chao Tan , 김문홍 ( Moon-hong Kim )

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초록보기

Purpose: In 2020, New Coronavirus spread all over the world, resulting in a sharp decline in the number of consumers going out, and the frequency of buying goods under the line also dropped dramatically. On the contrary, in order to avoid going out, online shopping broke out, and online consumption has become a daily phenomenon all over the world. Without direct access to goods, the online live broadcasting platform has become one of the favorite tools for consumers. The appearance of the showhost gives consumers an offline shopping experience, so the showhosts are welcomed by consumers. Therefore, this paper mainly solves the following problems: How can the Showhosts' live commerce more accurately convey the information of goods and achieve the effect of consumers' purchase? What characteristics of the Showhosts will affect the consumers' purchase intention?
Research design, data, and methodology: This paper conducts an online questionnaire survey on consumers with purchasing experience, and finally recovers 307 valid samples. Using SPSS 25.0 statistical package program is used to carryout technical statistical frequency analysis, factor analysis and reliability analysis. In order to test the hypothesis, regression analysis and media effect analysis are also carried out.
Results: The results show that the characteristics of Showhost's marketing have positive impact on consumers' attitude, the consumers' attitude(Mood) can affect purchase intention. It is concluded that consumers' attitude(Mood) plays a media role between the characteristics of Showhost marketing and purchase intention. had a positive(+) effect on purchasing intention.
Implications: The research results will contribute to the development of enterprises in marketing. While making use of Showhost for commercial marketing, enterprises should also pay attention to the maintenance of the characteristics of Showhost, maintain the personal reputation of Showhost, and build positive impressions of Showhost in the hearts of consumers, so as to promote the sustainable development of business ecosystem.

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Purpose: We can easily experience social exclusion in our daily lives. This study was conducted to confirm the effect of social exclusion on the intention to use new technologies (e.g., VR, MR, or autonomous vehicle) in a rapidly changing modern society and the mediating effect of prevention focus in the process.
Research design, data, and methodology: To test our hypotheses, we conducted two experiments. In experiment 1, we manipulated social exclusion and performed a between-subject design. We empirically tested the hypothesis using logistic regression. In experiment 2, one hundred twenty-one subjects participated. To investigate prevention focus as a mediator, the data was analyzed using Process model 4 with 5000 bootstrap samples.
Results: The results of the experimental study demonstrated that the group who experienced social exclusion showed less intention to use new technologies than the group who experienced social inclusion. In addition, we found that the experience of social exclusion affects consumers' prevention focus, reducing the intention to use new technologies. Results: The results of experimental study demonstrated that the group who experienced social exclusion showed less intention to use new technologies than the group who experienced social inclusion. In addition, we found that the experience of social exclusion affects consumers' prevention focus, reducing the intention to use new technologies.
Implications: The present study contributes to new technology acceptance literature, showing that psychological factors such as social exclusion play a vital role in the adoption of new technologies. Psychological factors have received little attention concerning the adoption of new technologies. Also, from a managerial aspect, with the growth of the market and shortening of technologies' lifecycle, it is important to understand the factors influencing consumer adoption of new technologies.

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Purpose: This research aims to examine how salesperson's perceptions of job insecurity affect their cross-selling behaviors at service encounter and its mediated link through job engagement and customer orientation. In other words, beyond examining the direct effect of salesperson's perceptions on cross-selling behaviors, our research was to examine the relationship between salesperson's perceptions of job insecurity and their cross-selling behaviors by exploring the serial multiple mediation process drawing upon self-determination theory.
Research design, data, and methodology: For the purpose of our research, we collected data from salespersons working retail shop such as department store in South Korea. Working with a sample of 171 department store salespersons, a theoretical serial multiple mediation model was to developed to examine the proposed hypotheses. The hypotheses were tested using regression with Hayes' Process Macro.
Results: The results of this study suggest that salesperson's perceptions of job insecurity are negatively related to salesperson's cross-selling behaviors. Second, on service encounter, job engagement did not mediate negative relationship between salesperson's perceptions of job insecurity and their cross-selling behaviors. Third, customer orientation also did not mediate negative relationship between salesperson's perceptions of job insecurity and their cross-selling capabilities. Finally, the relationship between salesperson's perceptions of job insecurity and their cross-selling behaviors are sequentially mediated by job engagement and customer orientation.
Implications: This research provides an important implication for both the Job insecurity and cross-selling behaviors literature by theorizing that job insecurity may not be a sufficient trigger of salesperson's cross-selling behaviors. Instead, it is necessary to include actual experiences (i.e. job engagement and customer orientation).

1
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KCI등재

1외식업체 O2O 배달 앱 서비스 품질이 이용 의도에 미치는 영향에 관한 연구: 기술수용모델과 사용자만족모델의 통합 모델 중심

저자 : 이승환 ( Seung Hwan Lee ) , 박상범 ( Sang-bum Park )

발행기관 : 한국유통경영학회 간행물 : 유통경영학회지 25권 3호 발행 연도 : 2022 페이지 : pp. 5-18 (14 pages)

다운로드

(기관인증 필요)

초록보기

Purpose: The O2O business has a lot of room for development and growth, so it is judged that research on user intentions will have many points to suggest not only to consumers, delivery workers, and food providers but also related organizations, and information and communication related research can be summarized largely in two ways, centering on user satisfaction and technology accommodation, but there is a limit to the partial explanation of the two research flows, so this research will attempt an approach that reflects the special characteristic of a mobile app.
Research design, data, and methodology: This w as a research on the information and communication areas, which established a model that integrated a research-direction centered on user satisfaction with a researchdirection centered on the technology accommodation model, regarding the use of the O2O delivery app for restaurant companies, and for empirical analysis in which a survey was conducted, and a total of 324 responses were received and analyzed. SPSS and AMOS were used as analysis methods.
Results: In the result of the analysis, the fit of the model is shown to be at an appropriate level. The effect of information quality on ease, which is hypothesis H1-2, and the effect of service quality on usefulness, which is hypothesis H3-1, were rejected, and all the remaining hypotheses are adopted.
Implications: Through this study, that the hypothetical attitude of the technical acceptance model affects the intent of use, and the effect of usefulness on intention of use, which is different from the rational action theory in the model of Davis et al.(1989) can be presented as empirical test result of support for the model of Davis et al.(1989), and the information quality, system quality, and service quality presented by the user satisfaction-centered approach all show that they have significant effect on attitudes through the medium of perceived usefulness and perceived ease.

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저자 : 신승묘 ( Seung-myo Shin )

발행기관 : 한국유통경영학회 간행물 : 유통경영학회지 25권 3호 발행 연도 : 2022 페이지 : pp. 19-30 (12 pages)

다운로드

(기관인증 필요)

초록보기

Purpose: There have been some existing studies on the effect of 'book-tax conformity'(hereinafter BTC) on informativeness of accounting income. The purpose of this study is to extend existing studies by investigating the effect of manufacturing and distribution firm's BTC level on capital structure, and so, getting some implication about whether the BTC is positive or negative for the informativeness of accounting income. This study also aims to see whether there is some difference in test results and their implication between manufacturing industry and distribution industry.
Research design, data, and methodology: An empirical analysis is conducted for 463 manufacturing and distribution firms listed in KOSPI, and test period is from year 2012 to year 2021 resulting in 4,630 firm-year observations. First, difference test is performed on each variable in regression model between manufacturing and distribution industry. Second, regression analysis is performed to test the research hypothesis, and additional regression analysis is done for the manufacturing and distribution industry respectively.
Results: First, debt ratio, firm size and free cash flow are higher in case of distribution industry, but collateral assets, profitability and operating risk are higher in case of manufacturing industry. Second, the regression coefficient of BTC on debt ratio is negative for both manufacturing and distribution industry. And the coefficient is significant at less than 1% in case of manufacturing industry but not significant in case of distribution industry.
Implications: First, the effect of BTC on informativeness of accounting income is limited in case of distribution industry, and so, it is proper to implement enhancing BTC for manufacturing industry first if it is needed. Second, additional empirical studies with various research topics or methodologies need to be done, if we are to make more reasonable judgment about the effect of BTC on informativeness of accounting income.

KCI등재

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저자 : Chao Tan , 김문홍 ( Moon-hong Kim )

발행기관 : 한국유통경영학회 간행물 : 유통경영학회지 25권 3호 발행 연도 : 2022 페이지 : pp. 31-49 (19 pages)

다운로드

(기관인증 필요)

초록보기

Purpose: In 2020, New Coronavirus spread all over the world, resulting in a sharp decline in the number of consumers going out, and the frequency of buying goods under the line also dropped dramatically. On the contrary, in order to avoid going out, online shopping broke out, and online consumption has become a daily phenomenon all over the world. Without direct access to goods, the online live broadcasting platform has become one of the favorite tools for consumers. The appearance of the showhost gives consumers an offline shopping experience, so the showhosts are welcomed by consumers. Therefore, this paper mainly solves the following problems: How can the Showhosts' live commerce more accurately convey the information of goods and achieve the effect of consumers' purchase? What characteristics of the Showhosts will affect the consumers' purchase intention?
Research design, data, and methodology: This paper conducts an online questionnaire survey on consumers with purchasing experience, and finally recovers 307 valid samples. Using SPSS 25.0 statistical package program is used to carryout technical statistical frequency analysis, factor analysis and reliability analysis. In order to test the hypothesis, regression analysis and media effect analysis are also carried out.
Results: The results show that the characteristics of Showhost's marketing have positive impact on consumers' attitude, the consumers' attitude(Mood) can affect purchase intention. It is concluded that consumers' attitude(Mood) plays a media role between the characteristics of Showhost marketing and purchase intention. had a positive(+) effect on purchasing intention.
Implications: The research results will contribute to the development of enterprises in marketing. While making use of Showhost for commercial marketing, enterprises should also pay attention to the maintenance of the characteristics of Showhost, maintain the personal reputation of Showhost, and build positive impressions of Showhost in the hearts of consumers, so as to promote the sustainable development of business ecosystem.

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다운로드

(기관인증 필요)

초록보기

Purpose: We can easily experience social exclusion in our daily lives. This study was conducted to confirm the effect of social exclusion on the intention to use new technologies (e.g., VR, MR, or autonomous vehicle) in a rapidly changing modern society and the mediating effect of prevention focus in the process.
Research design, data, and methodology: To test our hypotheses, we conducted two experiments. In experiment 1, we manipulated social exclusion and performed a between-subject design. We empirically tested the hypothesis using logistic regression. In experiment 2, one hundred twenty-one subjects participated. To investigate prevention focus as a mediator, the data was analyzed using Process model 4 with 5000 bootstrap samples.
Results: The results of the experimental study demonstrated that the group who experienced social exclusion showed less intention to use new technologies than the group who experienced social inclusion. In addition, we found that the experience of social exclusion affects consumers' prevention focus, reducing the intention to use new technologies. Results: The results of experimental study demonstrated that the group who experienced social exclusion showed less intention to use new technologies than the group who experienced social inclusion. In addition, we found that the experience of social exclusion affects consumers' prevention focus, reducing the intention to use new technologies.
Implications: The present study contributes to new technology acceptance literature, showing that psychological factors such as social exclusion play a vital role in the adoption of new technologies. Psychological factors have received little attention concerning the adoption of new technologies. Also, from a managerial aspect, with the growth of the market and shortening of technologies' lifecycle, it is important to understand the factors influencing consumer adoption of new technologies.

KCI등재

5직무불안정성이 판매원의 교차판매에 미치는 영향: 직무열의와 고객지향성의 매개적 역할

저자 : 강성호 ( Seongho Kang ) , 이한근 ( Hangeun Lee )

발행기관 : 한국유통경영학회 간행물 : 유통경영학회지 25권 3호 발행 연도 : 2022 페이지 : pp. 65-74 (10 pages)

다운로드

(기관인증 필요)

초록보기

Purpose: This research aims to examine how salesperson's perceptions of job insecurity affect their cross-selling behaviors at service encounter and its mediated link through job engagement and customer orientation. In other words, beyond examining the direct effect of salesperson's perceptions on cross-selling behaviors, our research was to examine the relationship between salesperson's perceptions of job insecurity and their cross-selling behaviors by exploring the serial multiple mediation process drawing upon self-determination theory.
Research design, data, and methodology: For the purpose of our research, we collected data from salespersons working retail shop such as department store in South Korea. Working with a sample of 171 department store salespersons, a theoretical serial multiple mediation model was to developed to examine the proposed hypotheses. The hypotheses were tested using regression with Hayes' Process Macro.
Results: The results of this study suggest that salesperson's perceptions of job insecurity are negatively related to salesperson's cross-selling behaviors. Second, on service encounter, job engagement did not mediate negative relationship between salesperson's perceptions of job insecurity and their cross-selling behaviors. Third, customer orientation also did not mediate negative relationship between salesperson's perceptions of job insecurity and their cross-selling capabilities. Finally, the relationship between salesperson's perceptions of job insecurity and their cross-selling behaviors are sequentially mediated by job engagement and customer orientation.
Implications: This research provides an important implication for both the Job insecurity and cross-selling behaviors literature by theorizing that job insecurity may not be a sufficient trigger of salesperson's cross-selling behaviors. Instead, it is necessary to include actual experiences (i.e. job engagement and customer orientation).

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