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  1. A400 経済学部/経済学研究科
  2. A400b 紀要
  3. 経済科学
  4. 50(2)

韓国企業集団における会計情報開示の特徴-アジア金融危機以降の企業集団結合財務諸表の開示-

https://doi.org/10.18999/ecos.50.2.123
https://doi.org/10.18999/ecos.50.2.123
f5252767-a256-44f4-80d1-a39c96d08212
名前 / ファイル ライセンス アクション
ecos_50_2_123.pdf ecos_50_2_123.pdf (1.5 MB)
Item type 紀要論文 / Departmental Bulletin Paper(1)
公開日 2008-12-09
タイトル
タイトル 韓国企業集団における会計情報開示の特徴-アジア金融危機以降の企業集団結合財務諸表の開示-
その他のタイトル
その他のタイトル Characteristics of the Accounting Information Disclosed by Korean Business Groups : Disclosure of Combined Financial Statements of Business Groups since Financial Crisis in Asia
著者 朴, 恩芝

× 朴, 恩芝

WEKO 25091

朴, 恩芝

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PARK, Eunjee

× PARK, Eunjee

WEKO 25092

PARK, Eunjee

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抄録
内容記述 In November 1997, responding to the international financial crisis in Asia, Korea made a request to IMF for financial supports. In this time, Korea was required execution of various economic reforms. Among these IMF requirements, Korean business firms were urged to disclose more accurate accounting information which reflect operating results and financial positions properly, especially those of the large business groups (Chaebol). This paper focuses on combined financial statements system that was introduced in order to increase accuracy of accounting information disclosed by Korean business groups in light to specific corporate structure in Korea. First, this paper explores background and effect of the introduction of combined financial statements system. Second, among the business groups required presentation of combined financial statements in 1999 and 2000, it picks up four largest business groups and analyses their actual combined financial statements. In addition, this paper verifies that while the standardized consolidated accounting system is being established internationally, combined financial statements system in Korea has an objective to grope for a system fitted to a corporate structure specific to Korea.
内容記述タイプ Abstract
出版者
出版者 名古屋大学経済学会
言語
言語 jpn
資源タイプ
資源 http://purl.org/coar/resource_type/c_6501
タイプ departmental bulletin paper
ID登録
ID登録 10.18999/ecos.50.2.123
ID登録タイプ JaLC
ISSN(print)
収録物識別子タイプ ISSN
収録物識別子 0022-9725
書誌情報 経済科学

巻 50, 号 2, p. 123-136, 発行日 2002-09-30
フォーマット
application/pdf
著者版フラグ
値 publisher
URI
識別子 http://hdl.handle.net/2237/10697
識別子タイプ HDL
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