Corporate governance, accounting conservatism, and management behavior = 기업의 지배구조, 보수주의 회계처리와 경영자 행동에 관한 연구

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dc.contributor.advisorYoo, Choong-Yuel-
dc.contributor.authorKim, Byungki-
dc.description학위논문(박사) - 한국과학기술원 : 경영공학부, 2018.2,[iv, 90 p. :]-
dc.description.abstractThis paper consists of two essays that examine whether corporate governance and accounting conservatism influences management behavior such as corporate layoff decisions and philanthropic giving decisions. In the first essay, I investigate whether and how accounting conservatism plays a disciplinary role in corporate layoffs. I find that accounting conservatism mitigates the extent of under-hiring from excessive layoffs as it helps the troubled firms issue more debt around layoff announcements. In the second essay, I investigate business groups’ strategic coordination of group-wide corporate charitable contributions. In particular, I find that controlling shareholders allocate excessive amount of charitable contributions to their public affiliates compared with private affiliates in order to tunnel business group resources out to controlling shareholders who hold a larger portion of private affiliates than public affiliates-
dc.subjectAccounting conservatism▼alayoff▼acorporate giving▼atunneling▼astrategic allocation-
dc.subject보수적 회계 처리▼a정리 해고▼a기부금▼a터널링▼a전략적 배분-
dc.titleCorporate governance, accounting conservatism, and management behavior = 기업의 지배구조, 보수주의 회계처리와 경영자 행동에 관한 연구-
dc.description.department한국과학기술원 :경영공학부,-
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