• Journal of the Korea Convergence Society
• /
• v.9 no.5
• /
• pp.171-177
• /
• 2018

The objective of this study is to investigate the effect of unrelated diversification on earnings management, and then to analyze the moderating effect of Audit Committee on the relationship. The sample of this paper consists of 206 firms and 1,924 firm-year data listed on Korea Exchange from 2000 to 2009. The results are as follows. First, unrelated diversification is positively associated with earnings management. Second, there are the moderating effects of Audit Committee establishment and independence on the relevance between Unrelated-diversification and earnings management. These findings imply that it is important to strengthen the effectiveness of Audit Committee in unrelated diversification firm.

• Proceedings of the Korean Institute of Information and Commucation Sciences Conference
• /
• 2012.10a
• /
• pp.769-772
• /
• 2012

Personal Information Article2 defines personal authentication information, secret information, bio information for personal information and it is stipulated under article29 that the one who have duties must take adequate technological, administrative, physical measures to prevent from illegal reading and sneaking. Also it is stipulated under information communication network law28(1), enforcement regulation9, Korea Communications Commitee notice. To satisfy this, the one who have to take security actions of personal information are required to take technological measures and establish positive measures to continuously manage it.The insurance of technological security is possible by encryption of personal information, secure management and operation of encryption key,taking personal information security level of providin access control of personal information reading and audit.In this paper, we will analyze various technologies of personal information encryption which are essencial component in technological security measuresof personal information. This paper will help choose which technological measures you should take in personal information security.