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http://dx.doi.org/10.5762/KAIS.2017.18.11.637

The Relevance between Investor Relation and Book-Tax Difference Variability  

Kim, Jin-Sep (Division of Management and Accounting, Pusan National University)
Publication Information
Journal of the Korea Academia-Industrial cooperation Society / v.18, no.11, 2017 , pp. 637-643 More about this Journal
Abstract
This study analyzed the Quality of Accounting Earning of Investor Relations(IR). For this, we utilized Book-Tax Difference Variability as the proxy of the level of the Quality of Accounting Earning. This study used 2,106 sample data from 2011 to 2016 on the listed firm on KOSPI(Korea Composite Stock Price Index). In short, the study results are as follows. Investor Relation(IR) has a negative relevance with Book-Tax Difference Variability, which agreed with the result of additional analysis using extra sample. According to these results, we can expect that Investor Relations(IR) firms will report more faithful Accounting Earning. This study makes the following fresh contribution to the field. The study result confirms how Investor Relation(IR) affects the Quality of Accounting Earning. We hope that this study will help the development of capital market.
Keywords
Book-Tax Difference; Investor Relation(IR); Quality of Accounting Earning; Variability; Voluntary Information Disclosure;
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Times Cited By KSCI : 2  (Citation Analysis)
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