• 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.

• Journal of the Korea Convergence Society
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• v.8 no.1
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• pp.181-186
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• 2017

We examined the effect of Investor Relation(IR) on financial Ratios. This Study used by using 1,178 sample data from 2007 to 2010. In short, the result of this study's is as followed. Investor Relation(IR) have a positive relevance with financial Ratios variables. Therefore we can support that the firm held Investor Relation(IR) shows the better financial performance according to this study. This study contributes as follow. we can confirm how does a Investor Relation(IR) affect financial performance by this study's result. We hope that this study can be helped development of capital market and give a good news to investors on firms that have good governance level.

• 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.

• Journal of Digital Convergence
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• v.18 no.7
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• pp.135-148
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• 2020

Even after successful technology development, there are many cases where commercialization fails due to difficulties in financing in the early stages of commercialization. The purpose of this study is to give practical implications to technology-based founders. At the beginning of commercialization, 7 companies that succeeded in procuring different types of external funds were selected to conduct case analysis. The results are as follow. First, it was confirmed that the excellence of technology is the most important. Second, it was confirmed that they were majors in the relevant technology field or have worked in related fields, and concluded that greater synergy effect can be created by adding the founder's business will and active attitude. Third, even if the company's internal capabilities were insufficient, it was possible to succeed in financing by identifying and utilizing external financial information. Fourth, it is necessary to utilize a linked financial system that receives both loans and investments. Fifth, systematic IR (Investor Relation) should be continued.

• 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.