• Title/Summary/Keyword: IR공시

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The Impact of Corporate Characteristics to IR Announcements Effect in the KOSDAQ Venture Enterprise (고성장 코스닥시장 벤처기업의 개별특성이 IR공시 효과에 미치는 영향)

  • Kim, Jong Seon;Yoon, Se Heon;Kim, Chul Joong
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.9 no.4
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    • pp.97-109
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    • 2014
  • The purpose of this study is, as to verify the effect of IR announcements, the IR activity to look at the usefulness. In previous study, they found that the IR announcement leads to reductions in information asymmetry, effect to positive stock price. This study examine the abnormal returns between group by corporate characteristics. The data used in this study are daily stock market returns taken from the KOSDAQ listed company with IR announcements during the 2005-2012 year(8 year). We find that follows. First, the capital market is accepted IR activity as the positive information. Second, abnormal returns of small company is higher than big size that. We show the difference of abnormal returns between the venture company and general company, the venture company's high. The abnormal returns of corporate with high ownership is above the group of low ownership. Additionally, consider interaction by firm characteristics, we show the interaction between firm size and business type. The result of two-way ANOVA is that venture corporate with big size are more abnormal returns than others. Also, we demonstrate that firm location is the factor of difference on information effect in venture firm.

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A Study on the Relevance between Voluntary Information Disclosure and Effective Tax Rate (자발적 정보 공시와 유효법인세율 간의 관련성 연구)

  • Kin, Jin-Sep
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.18 no.1
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    • pp.231-237
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    • 2017
  • This study examines the relationship between voluntary information disclosure and the effective tax rate using Investor Relation (IR) as the proxy for the level of the firm's voluntary information disclosure, and effective corporate tax rate as the proxy for the level of tax avoidance. This study considers sample data from 1,396 firms listed on the Korea Composite Stock Price Index (KOSPI) from 2011-2014. The results of this study are as follows: Investor Relation (IR) had a positive correlation with effective corporate tax rate. This result got on with the result of additional analysis using extra measurement of effective corporate tax rate. According to these results, we expect that firms featuring greater voluntary information disclosure report enhanced business performance. This study contributes understanding how Investor Relation (IR) affects tax avoidance. We hope that this study can promote the development of capital markets and provide good news to investors for firms that have greater information disclosure.

Effect of Planting Methods on Lodging Reaction in Lowland Rice (재배방법(裁培方法)이 벼 도복(倒伏)에 미치는 영향(影響))

  • Lee, Sang Chul;De Datta, S.K.
    • Current Research on Agriculture and Life Sciences
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    • v.7
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    • pp.11-21
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    • 1989
  • This experiment was conducted at the IRRI experimental fram, Los Banos, Philippines to determine the effects of planting methods on lodging in rice, and to determine plant characteristics that induce lodging. Moderately lodging-susceptible IR36, lodging-susceptible line IR21820-3-2-2-3 and lodging-resistant IR8 and IR64 were tested. Except in IR8, lodging resistance of all test rices was higher when transplanted than when broadcast-seeded. Transplanted rices yielded higher than did broadcast-seeded rices except with broadcast-seeded IR8. Yield reduction due to lodging varied from 0.6 to 1.5 t/ha. Yield components and vegetative characteristics did not differ significantly between planting methods. However, higher culm K content was observed in transplanted rice, and it consequently increased lodging resistance. Phosphorus ans Si contents did not significantly affect culm strength.

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Inheritance of Resistance to Bacterial Leaf Blight Caused by Xanthomonas oryzae (Uyeda at Isheyama) Dowson in Rice (벼 흰빛잎마름병 저항성유전에 관한 연구)

  • Sohn J.K.;Kim M.H.
    • Korean journal of applied entomology
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    • v.19 no.3 s.44
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    • pp.156-162
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    • 1980
  • The inheritance and varietal differences of resistance to bacterial leaf blight caused by Xanthomonas oryzae in rice were studied. Among eighteen cultivars used, 'IR2061-465-1-5-5', 'IR2061-552-6-9', 'IR 1561-228-9-3', ana 'Milyang42, were found to have a high level of resistance to the three isolates of X. oryzae at maximum tillering and flowering stage. Varietal differences in lesion development of the cultivars belonging to the same varietal group were clearly recognized. For the genetic study on bacterial leaf blight resistance, two rice breeding lines 'IR2061-465-1-5-5', 'IR1561-228-3-3' were crossed with susceptible cultivar 'Milyang 23'. The $F_1,F_2,\;and\;F_3$ progenies were evaluated at flowering stage using the bacterial isolate 'JN 7853'(II). Average lesion length of the $F_1$ plants of the crosses showed longer than that of resistant parents, and the frequency distribution of lesion length in the $F_2\;and\;F_3$ populations showed continuous variation.

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An empirical Study on Effects that IR activities of construction manufacturers cause to stock prices (건설기업의 IR(투자자관계)활동이 주가에 미치는 영향에 관한 연구)

  • Jung, Kyung-Taek;Yoon, Ja-Young;Kim, Jae-Jun;Choi, In-Sig
    • Korean Journal of Construction Engineering and Management
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    • v.8 no.2
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    • pp.101-108
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    • 2007
  • Currently construction corporations also is whether executing or planning IR activities as other corporation do. We will analyze correlation between stock price and IR activities and execute actual analysis of how IR activities influence stock price in order to identify positive influence of IR activities on Construction Corporations which are executing IR activities for raising capital and investors. We make two hypothesizes through searching thesis and interviewing experts. Two hypothesizes are as follows. First of all, stock price will increase in terms of public of IR activities. Second of all, IR activities targeted on domestic investors will be very successful. We deduce conclusions through verifying two hypothesizes. Conclusions are as follows. First of all, IR activities of construction corporations influence stock price positively. Second of all, IR activities targeted on international are more effective than on domestic Third of all, even though IR activities targeted on domestic is less effective than on international, it is indicated that it have positive influences. Construction corporations give investors frostiness and then will expect to raise capital and renew $its^{\circ}{\phi}$ imageby well executing IR activities.

IR Activity and Stock Price Behavior (기업 IR활동과 정보효과)

  • Choi, Seung-Bin;Cho, Jun-Hee
    • Korean Business Review
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    • v.16
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    • pp.169-184
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    • 2003
  • IR(Investor Relation) is an active management activity to provide well balanced information to investors which can reduce asymmetry of information between investors and management. This activity could contribute to the long-term development of corporation with increased mutual trust between investors and management. Consequently, in these days, ill is widely recognized as an effective measure of securing corporate transparency, maximization corporate value, and stock-holder oriented management. The purpose of this study is to examine the effect of corporate IR activity on investment behavior as well as stock price. It is assumed that if asymmetry of information between investors and management is cured by active ill activity from a corporation, with more transparent and reliable information of the firm at hand investors would more actively involved in trading. Statistically speaking, I assumed that the more information provided by ill activities, the higher value of a corporation at the stock trading.

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Effect of Size Factor on Estimating Elastic Modulus of Disk-Shaped Concrete Specimen Using Impact Resonance Test (충격공진법을 이용한 콘크리트 원판 시편의 탄성계수 추정에 크기 인자가 미치는 영향)

  • Kim, Min-Suk;Son, Joeng Jin;Lee, Chang Joon;Chung, Chul-Woo
    • Journal of the Korea Institute of Building Construction
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    • v.23 no.1
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    • pp.11-22
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    • 2023
  • In this work, a depth-by-depth evaluation on the deterioration of concrete is suggested by utilizing disk shaped concrete specimens. Dynamic elastic modulus of cylindrical concrete was measured using a free-free resonance column method and compared with dynamic elastic modulus of disk-shaped concrete measured by impulse excitation technique(IET) and impact resonance(IR). According to the results of the experiment, both IET and IR methods showed a smaller difference in dynamic elastic modulus with smaller deviation in data when thickness of the disk specimen was increased. This trend was more evident from dynamic elastic modulus measured by IR method compared to that measured by IET. Variation in data was also smaller with the IR result. To increase the accuracy of the data, it is recommended to use the IR method for disk specimen with a diameter of 100mm and a thickness of 25mm.

Varietal Difference in Viviparous Germination at Different Days after Heading and Temperature Conditions in Rice (출수후 경과일수 및 온도에 따른 벼 품종간 수발아성의 차이)

  • 서기호;김용욱
    • KOREAN JOURNAL OF CROP SCIENCE
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    • v.39 no.2
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    • pp.187-192
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    • 1994
  • This study was conducted to investigate varietal difference in viviparous germinability at different days after heading and temperature conditions. Three Japonica rice varieties, Sobaekbyeo, Odaebyeo and Hwaseongbyeo, and Sare type rice variety, Jakwangdo, showed higher viviparous germination rate from 20 days after heading, while a Tongil type rice, ]ungwonbyeo, and a Indica varieyt, IR-20, showed still low viviparous germination at 40 days after heading. Viviparous germination rate of rice varieties observed at 4 and 10 days after incubation was greately increased with increasing temperature from 15$^{\circ}C$ to 3$0^{\circ}C$ , and germination rate less than 5% was observed at 4 days after incubating at 15$^{\circ}C$ in all rice varieties teased. Viviparous germination pattern of rice varieties was divided into two types. Three Japonica and Sare type rice varieties showed higher and faster in viviparous germination than a Tongil type and Indica rice verieties. Viviparous germination was delayed under day /night fluctuation of incubation temperature compared with day /night fluctuation of incubation temperature compared with day /night constant condition at the same average temperature. The optimum incubation temperature and duration to evaluate viviparous germinability of rice varieties were 25/15$^{\circ}C$ and 6 days, respectively.

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Reactions of Some IR Lines of Rice to Pyricularia oryzae in Korea and IRRI (한국과 국제미작연구소에서의 몇 가지 IR계통 수도에 대한 도열병 반응의 비교)

  • Chung Hoo Sup
    • Korean journal of applied entomology
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    • v.11 no.1
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    • pp.15-18
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    • 1972
  • 한국의 도열병검정못자리에서 고도로 저항성인 공시한 20개의 IR계 수도가 핀립핀 IRRI(국제미자연구소)에서는 모두 이병성이었으나 9계통의 IR1317중에서 7계통만은 저항성이었다. 한편 20개의 IR계는 한국의 도열병균 레이스, 5개의 IG-1, 3개의 IH-1, 각각 한개의 IC-3, IC-4에도 모두 저항성이었으나 필립핀 레이스, 5개의 $P_8$,각각 한개의 $P_2,\; P_{87},\; P_{150}$에 대하여는 몇 가지 예외를 제하고 모두 이병성이었다. 그리고 도열병검정못자리에서나 각 레이스에 대한 온실검정에서 대조품종인 진흥은 IR계 수도와는 달리 한국에서는 이병성이었으나 IRRI에서는 저항성이었다.

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Tillering Behavior of Low and High Tillering Rices (수도 소벽성과 다벽성 품종의 분벽 습성)

  • Je Kyu, Kim;B. S. Vergara
    • KOREAN JOURNAL OF CROP SCIENCE
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    • v.35 no.6
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    • pp.512-517
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    • 1990
  • This experiment was conducted to evaluate the tillering behavior of low- and high-tillering rice plants, IR58. a high-tillering cultivar with small panicles showed not only higher tiller number but also earlier tillering, faster tillering rate and longer tillering duration than IR25588. a low-tillering cultivar with large panicles, Tillering ability of IR25588 was only 59% that of IR58, Percent effective tillers was higher in IR25588(85%) than in IR58 (67%), Tillering response to wider spacing was higher in a high-tillering cultivar than in a low-tillering cultivar, Grain yield response to closer spacing (close spacing adaptability) was higher in a low-tillering cultivar than in a high-tillering cultivar.

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