• CDE review
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• v.13 no.1
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• pp.14-19
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• 2007

PLM과 ERP의 정보 및 프로세스 통합은 개개의 기여도 함보다는 훨씬 큰 종합적인 이익을 가져오기 위하여 조직 전반에 걸쳐서 사용자들의 생산성을 제고한다. 그러나 이러한 이익을 얻기 위하여 정보는 조직을 통하여 자유로운 흐름이 있어야 한다. 이러한 통합의 범위를 결정하는 것은 복잡한 작업이 될 수 있다. 반드시 고려되어야 할 인자로는 다음과 같다. - 데이터 및 포로세스 소유권 - 정보의 마스터 출처 정의 - 필요한 통합 수준 - 제품 설계 및 생산의 두 영역에 걸쳐있는 프로세스를 어떻게 관리할 것인가? - 공통된 용어를 사용 각 회사에서 PLM과 ERP를 통합하는 최상의 방법을 결정할 때, 필요로 하는 것에 우선권을 두어야 한다. 즉, 희망하는 것 보다는 비즈니스상 요구되는 사항에 대한 것이다. 개발, 초기적용, 진행중인 유지보수를 포함하여 소유총비용(total cost of ownership)을 계산한다. PLM-ERP 통합은 데이터 통합 그 이상의 작업임을 명심하여야 한다. 이익을 최대화하기 위하여 제품과 관련된 정보, 프로세스. 조직 및 구성원의 광범위한 범위를 포함하여야 한다. 기업의 진취적인 노력에도 불구하구, 경영진의 지원은 성공에 결정적이다. 고심하고 있는 경영진이나 문제들을 인정하고 있는 사람들은 제품개발 프로세스 내에서 PLM과 ERP 통합의 필요성, 솔루션 및 이익에 대하여 필요한 교육을 제공받는 것을 필요로 하고 있다. 더욱이 그들은 성공을 보장하는 통합, 지침제공, 후원 및 자원의 사전 행동하는 지지자가 되기를 희망한다.

• Management & Information Systems Review
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• v.34 no.2
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• pp.113-130
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• 2015

This study considers the relation between firms' earnings management and credit rating. Unlike preceding papers only focusing earnings management by accrual(thereafter, AM), this paper examines the effect of accrual earnings management(AMs) and real earning management(thereafter, RM) on credit rating. RMs have more negative effects on firms' forward cash flow generation abilities and long term operating performances than AMs. So, RMs are more negative signals for credit analysts than AMs. But credit analysts have much difficulty in seeing through RM, because if credit analysts want to find out RMs, they have to understand firms' internal operating activities, cost structures, receivables collection practices, and review whether profit distortions are due to abnormal change of them. Sample of this study consists of 2,150firm-year data listed companies from 2002 to 2010. Empirical evidence shows that AMs and RMs are negatively related to credit rating. This result implies that credit analysts see through AMs and RMs in interpreting financial informations, that is to say, they discount credit rating in considering level of earnings management that consist of real activity and accrual earning management. This paper also finds that RMs are more negatively related to credit ratings than AMs. This result suggests that credit analysts don't take RMs into account in credit rating process as much as AMs.

• Agrochemical news magazine
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• v.23 no.5 s.178
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• pp.14-17
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• 2002

• The Korean Journal of Financial Management
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• v.16 no.1
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• pp.129-153
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• 1999

본 논문에서는 기업의 성장성변수(기업지분의 시장가치 대 장부가치 비율, MB)가 이익반응 계수에 체계적인 영향은 미치는가를 1991년부터 1994년까지 한국증권시장을 대상으로 재무분석가의 예측치에 의한 사건시점방법을 사용하여 실증적으로 분석하였다. 여러 사건시점을 분석한 결과 기업의 성장성과 이익반응계수가 유의적인 정의 관계가 있다는 것을 발견하였다. 이는 우리나라 증권시장에서 성장성이 높은 기업에서의 이익변화가 성장성이 낮은 기업에 비하여 주식수익률에 더 큰 영향을 미친다는 것을 의미한다, 이에 추가로 Skinner와 Sloan(1998)에서 발견된 고성장기업에서 부의 비기대이익에 대한 큰 폭의 주식수익률 하락이 우리나라 시장에서도 나타나는가를 분석하였다. 이들의 결과와는 달리 우리나라 증권시장에서는 이러한 현상이 발견되지 않았으며, 이는 고성장기업에 대하여서도 이익정보가 주식시장에 적절하게 반영된 다는 것을 나타낸다. 본 논문은 우리나라 증권시장에서 기업이익과 수익률간의 사건시점방법을 통한 연구에 있어서 기업의 성장성변수(기업의 시장가치대 장부가치의 비율)가 통제되어야 하는 변수라는 것을 나타낸다.

• 한국IT서비스학회:학술대회논문집
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• 2008.11a
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• pp.345-348
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• 2008

본 연구는 체계적인 문헌연구를 통해 웹2.0의 사용이익과 도입요인을 분석하였다. 전자저널 검색결과 259편의 문헌 중에서 도입 기업사례 및 사용요인 관련 연구 10편을 선별하였다. 선택된 논문을 웹2.0기술의 사용이익과 성과, 웹2.0기술 수용요인, 블로그 사용자 행동 및 동기의 주제로 나누어 구분하였다. 이를 통해 본 논문에서는 웹2.0기술에 대한 실제 사용이익을 정보이익, 사회적 이익, 업무관련이익, 지식관련이익으로 제안하였다. 수용요인에 대한 연구결과로는 웹2.0 특성변수를 반영한 요인으로 지각된 참여성과 동시성, 플로우 경험, 지식의 자기효능감, 개인성과기대가 사용의도에 영향을 미치는 변수임을 밝혀내었다.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.18 no.11
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• pp.637-643
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• 2017

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.

• Proceedings of the Korean Institute of Information and Commucation Sciences Conference
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• 2014.10a
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• pp.409-411
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• 2014

There have been various advanced research on how changes of analysts' profit forecasts affect stock prices. Also, consensus, which is usually drawn by the arithmetic mean of profit forecasts, has been widely harnessed among investors in stock market. Recently, it is emphasized to reflect the internal factors of individual forecasts to raise the accuracy of consensus. Based on national and international research, this study proposes a new methodology in consensus by applying statistically meaningful factors in computation.

• Journal of KIISE:Software and Applications
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• v.31 no.3
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• pp.308-316
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• 2004

This paper proposed mediator agent system that guarantees reciprocity to attendances in bilateral negotiations for electronic commerce that is different from regular commercial transactions. The optimal agreement was supposed to provide the total maximum profits and the minimum difference in profits of both attendances in negotiations. In the mediator agent system, mediator agent conducted the negotiations considering multi attributes of product and Multi Attribute Utility Theory(MAUT) was applied to evaluate the profits of buyer and seller. 1'he negotiation model in mediator agent system was transformed into linear programming according to the information of bargain for attendances in negotiations. In order to compare with mediator agent system under the same conditions of reciprocity, another negotiation agent system was implemented using trade-off mechanism that is an algorithm for agent interactions in negotiation. The negotiation agent system using trade-off mechanism did not guarantee the optimal agreement, whereas mediator agent system provided attendances in negotiations with optimal agreement rapidly in comparison with trade-off mechanism.

• The Journal of Information Technology
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• v.2 no.2
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• pp.251-267
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• 1999

This study examines that pricing multiple on and incremental explanatory power of equity book value(earnings) increase(decrease) as financial health decrease. Test using a sample of 75 bankrupt firms and test using a cross-sectional, pooled sample both yield inference consistent with predictions. It is thus hypothesized that the more bankrupt time are, the higher(lower) pricing multiple book value of equity(earnings) obtained. Findings are robust to inclusion of controls for debt/assets ratio, ROA, and ROIC. Overall, the results is the hypothesis.

• Management & Information Systems Review
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• v.33 no.3
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• pp.167-187
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• 2014

While Korean GAAP had detailed regulations for the measurement and disclosure of operating income in the past, K-IFRS did not provide specific rules for operating income until 2011. Some firms that adopted K-IFRS before 2011 did not disclose or calculated operating income in an inconsistent manner although operating income is usually considered as one of the core information items to assess firm valuation. Inconsistency in firms' treatment of operating income invoked much criticism from diverse users of financial statement. The Korean Accounting Institute (KAI hereafter) revised the K-IFRS rules relevant to operating income in September 2010 in response to the voices raised by the business community, whereby the operating income number is allowed to be calculated in conformity with the previous K-GAAP. This study was motivated by the revision of K-IFRS and aims to provide a clue on the validity of such policy decision. To achieve the research objective, we test the relative value relevance of the alternative operating income numbers under K-IFRS versus K-GAAP. Our main findings are as follows. The value relevance of operating income reported before K-IFRS is proved to be higher than after K-IFRS. K-IFRS operating income adjusted to the previous K-GAAP has greater explanatory power for market values relative to one calculated under the K-IFRS regime. In an additional analysis, the sample was decomposed according to whether the operating income under K-IFRS is greater than under K-GAAP. The difference in the value relevance of K-IFRS versus K-GAAP operating income is significant only in the subsample consisting of firms which reports higher operating income under K-IFRS compared to K-GAAP. Also, the firms which would have reported negative operating income on a consecutive basis are more likely to have chosen K-IFRS, resulting in higher numbers than otherwise. It is likely that firms facing the threat of delisting due to consecutive operating loss reporting are more likely to have adopted K-IFRS disclosure rules by which they could report higher operating income numbers. To sum up, these results corroborate the limitation inherent in the K-IFRS regarding operating income disclosures. This paper suggests that the recent revision of K-IFRS implemented by KAI is likely to mitigate some of afore-mentioned limitations effectively.