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회계투명성 평가에 대한 연구 -한국회계학회의 투명회계대상을 중심으로-
Accounting Transparency in Korea: A Survey of Listed Firms by Korea Accounting Association

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Authors
곽수근; 황이석; 심호식; 이우종
Issue Date
2004-03
Publisher
서울대학교 경영대학 경영연구소
Citation
경영논집, Vol.38 No.1, pp. 37-71
Keywords
Accounting TransparencyOpacityCorporate GovernanceTransparency AwardsKorea Accounting Association
Abstract
Since the financial crisis in 1997, Korean regulators have attempted to institutionalize rules

and systems that can ensure accounting transparency among Korean listed firms. The Korea

Accounting Association, a non-for-profit organization whose memberships comprise

accounting faculty and practitioners, initiated in 2001 an ambitious project to identify and

award the listed firms with the best practices in the areas of (a) corporate disclosures, (b)

internal control systems, (c) corporate governance, (d) respect for diverse stakeholders, and

(e) risk management.
ISSN
1229-0491
Language
Korean
URI
https://hdl.handle.net/10371/43721
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College of Business Administration/Business School (경영대학/대학원)Institute of Management Research (경영연구소)경영논집경영논집 vol.38 (2004)
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