Deferred tax assets (liability) in a company's financial statements are to reflect the temporary difference between taxable income and accounting income and therefore can provide useful information as a proxy for discretionary accruals. In addition, deferred tax assets allow a company to manage its earnings by reviewing the feasibility of the assets' recognition. As such, this study focused on deferred tax assets to examine their relationship with discretionary accruals, which were measured by a modified Jones model (Dechow et al. 1995), and investigated the impact of audit quality on this relationship. In order to control for the effects of tax rate change and measurement credibility, deferred tax assets of 2,670 non-financial firms from 2009 to 2010 were collected as samples for the study. The results of the empirical analysis are as follows. First, the samples as a whole indicated that deferred tax assets have a negative relationship with discretionary accruals in a general sense, but a high-quality audit did not reveal a significant relationship between them. Second, the 1,379 samples with negative discretionary accruals did not reveal a significant relationship between deferred tax assets and discretionary accruals; however, the result showed a significant negative relationship under a high-quality audit. These findings suggest that in the case of negative discretionary accruals, a high-quality audit restricts an earnings management technique that utilizes deferred tax assets and that the assets can be a useful tool for detecting discretionary accruals. The present study is meaningful in that, unlike previous research, it combined the two contrasting roles of deferred tax assets-that of an earnings management detector and an earnings management tool-to examine their general relationship. The study also suggested that audit quality could influence the usefulness of deferred tax assets in providing information on discretionary accruals.
The purpose of this study is to examine major factors that affect patterns of living arrangements of older Korean noncitizens in the United States using the 1990 8% Public Use Microdata Sample(PUMS). In order to do so, I analyzed the effects of four factors including acculturation(English proficiency and Age at migration), economic circumstances(Personal Income and Supplemental Security Income: SSI receipt), health status(Mobility and Personal care limitation), and the ethnic community. The results show that acculturation and economic circumstances play an important role in determining the patterns of living arrangements among older Korean aliens, whereas the health status and the ethnic community do not show consistent effects. Regardless of marital status, the impact of age at migration is positively associated with solitary living of older Korean noncitizens, though, the effect of English proficiency show the opposite direction in accordance with marital status. That is, among nonmarried elders, those who cannot speak English are more likely to live alone. The case is reverse for married elders. The impact of economic feasibility is also positively associated with independent living arrangements. Those who receive SSI are much more likely to live apart from family, and elders whose annual personal income between $5, 001 and $10, 000 have the greatest propensity of solitary living-a large proportion of their income source is SSI. Individuals who receive SSI are also qualified to collect Medicaid, food stamps, rent subsidies, and other welfare benefits. In a sense, the economic feasibility provided by welfare benefits is the key determinant of independent living of older Korean noncitizens. Therefore, the recent welfare reform which denies legal aliens welfare benefits such as SSI and food stamps will severly affect the present living arrangements of older Korean aliens, and give economic burden to their family member The findings also show that there are significant differences within the elderly Korean Americans in terms of demographics, income, fertility, health status, and patterns of living arrangements by U.S. citizenship status. In particular, after controlling for age at migration as a proxy for acculturation, there is a statistically significant variation in living arrangements between elderly Korean noncitizens and naturalized citizens. For both theoretical and methodological reasons, future research on minority aging needs to investigate the concept of U.S. citizenship status for its impact on patterns of living arrangements among the minority elderly.
We focus in this study on incremental financing decisions and estimate a logit model for the probability a firm will choose a private placement over a public bond issue. We hypothesize that information asymmetry, financial risk, agent cost, and proprietary information may affect a firm's choice between public debt and private placements. We find that as the size of firm increases, the probability of choosing a private placement declines significantly. The age of the firm, however, is not a significant factor affecting the firm's choice between public and privately-placed bond. The coefficients on the firm's leverage and non-investment grade dummy are significantly positive, meaning firms with high financial risk and credit risk select private placements. The findings regarding agency-related variables, PER and Tobin's Q, are somewhat complex. We find significant evidence that firms with high PER prefer private placements to public bonds, suggesting that borrowers with options to engage in asset substitution or underinvestment are more likely to choose private placements. The coefficient of Tobin's Q is negative, but not significant, which weakly support the hold-up hypothesis. When we construct an interaction term on the Tobin's Q with a non-investment rating dummy, however, the Tobin's Q interaction term becomes positive and significant. Thus, high Tobin's Q firms with a speculative rating are significantly more likely to choose a private placement, regardless of the potential hold-up problems. The ratio of R&D to sales, proxy for proprietary information, is positively significant. This result can be interpreted as evidence in favor of a role for proprietary information in the debt sourcing decision process for these firms.
Korean Journal of Agricultural and Forest Meteorology
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v.8
no.2
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pp.116-124
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2006
Remarkable winter season warming has been observed in East Asian countries during the last century. Accordingly, significant effects on dormancy and the resulting budburst of deciduous trees are expected. However phenological observations are rare and insufficient compared with the long-time climate records in the same region. A chill-day accumulation, which can be estimated from daily maximum and minimum temperature, is expected to make a reasonable proxy for dormancy depth of temperate zone fruit trees. To simulate dormancy depth during 1921-2004, a chill-day model parameterized for 'Campbell Early' grapevine, which is the major cultivar grown virtually anywhere in South Korea, was applied to daily temperature data at 8 locations in South Korea. The calculations showed that the chilling requirement for breaking endo-dormancy of this grapevine cultivar can be satisfied by mid-January to late February in South Korea, and the date was delayed going either northward or southward from the 'Daegu-Jeonju' line crossing the middle of South Korea in the east-west direction. Maximum length of the cold tolerant period (the number of days between endo-dormancy release and forced dormancy release) showed the same spatial pattern. When we divide the 83 years into 3 periods (I: 1921-1950, II: 1951-1980, and III: 1981-2004) and get the average of each period, dormancy release date of period III was accelerated by as much as 15 days compared with that of period I at all locations except Jeju (located in the southernmost island with subtropical climate) where an average15-day delay was predicted. The cold- tolerant period was also shortened at 6 out of 8 locations. As a result, budburst of 'Campbell Early' in spring was accelerated by 6 to 10 days at most locations, while inter-annual variation in budburst dates was increased at all locations. The earlier budburst after the 1970s was due to (1) warming in winter resulting in earlier dormancy release (Incheon, Mokpo, Gangneung, and Jeonju), (2) warming in early spring accelerating regrowth after breaking dormancy (Busan and Jeju), and (3) both of them (Seoul and Daegu).
As the Internet becomes ubiquitous, a large volume of information is posted on the Internet with exponential growth every day. Accordingly, it is not unusual that investors in stock markets gather and compile firm-specific or market-wide information through online searches. Importantly, it becomes easier for investors to acquire value-relevant information for their investment decision with the help of powerful search tools on the Internet. Our study examines whether or not the Internet helps investors assess a firm's value better by using firm-level data over long periods spanning from January 2004 to December 2013. To this end, we construct weekly-based search volume for information technology (IT) services firms on the Internet. We limit our focus to IT firms since they are often equipped with intangible assets and relatively less recognized to the public which makes them hard-to measure. To obtain the information on those firms, investors are more likely to consult the Internet and use the information to appreciate the firms more accurately and eventually improve their investment decisions. Prior studies have shown that changes in search volumes can reflect the various aspects of the complex human behaviors and forecast near-term values of economic indicators, including automobile sales, unemployment claims, and etc. Moreover, search volume of firm names or stock ticker symbols has been used as a direct proxy of individual investors' attention in financial markets since, different from indirect measures such as turnover and extreme returns, they can reveal and quantify the interest of investors in an objective way. Following this line of research, this study aims to gauge whether the information retrieved from the Internet is value relevant in assessing a firm. We also use search volume for analysis but, distinguished from prior studies, explore its impact on return comovements with market returns. Given that a firm's returns tend to comove with market returns excessively when investors are less informed about the firm, we empirically test the value of information by examining the association between Internet searches and the extent to which a firm's returns comove. Our results show that Internet searches are negatively associated with return comovements as expected. When sample is split by the size of firms, the impact of Internet searches on return comovements is shown to be greater for large firms than small ones. Interestingly, we find a greater impact of Internet searches on return comovements for years from 2009 to 2013 than earlier years possibly due to more aggressive and informative exploit of Internet searches in obtaining financial information. We also complement our analyses by examining the association between return volatility and Internet search volumes. If Internet searches capture investors' attention associated with a change in firm-specific fundamentals such as new product releases, stock splits and so on, a firm's return volatility is likely to increase while search results can provide value-relevant information to investors. Our results suggest that in general, an increase in the volume of Internet searches is not positively associated with return volatility. However, we find a positive association between Internet searches and return volatility when the sample is limited to larger firms. A stronger result from larger firms implies that investors still pay less attention to the information obtained from Internet searches for small firms while the information is value relevant in assessing stock values. However, we do find any systematic differences in the magnitude of Internet searches impact on return volatility by time periods. Taken together, our results shed new light on the value of information searched from the Internet in assessing stock values. Given the informational role of the Internet in stock markets, we believe the results would guide investors to exploit Internet search tools to be better informed, as a result improving their investment decisions.
Technology innovation activity plays a pivotal role in constructing the entrance barrier for other firms and making process improvement and new product. and these activities give a profit increase and growth to firms. Thus, technology innovation activity can reduce the default risk of firms. However, technology innovation activity can also increase the firm's default risk because technology innovation activity requires too much investment of the firm's resources and has the uncertainty on success. The purpose of this study is to examine the effect of technology innovation activity on the default risk of firms. This study's sample consists of manufacturing firms listed on the Korea Securities Market and The Kosdaq Market from January 1,2000 to December 31, 2008. This study makes use of R&D intensity as an proxy variable of technology innovation activity. The default probability which proxies the default risk of firms is measured by the Merton's(l974) debt pricing model. The main empirical results are as follows. First, from the empirical results, it is found that technology innovation activity has a negative and significant effect on the default risk of firms independent of the Korea Securities Market and Kosdaq Market. In other words, technology innovation activity reduces the default risk of firms. Second, technology innovation activity reduces the default risk of firms independent of firm size, firm age, and credit score. Third, the results of robust analysis also show that technology innovation activity is the important factor which decreases the default risk of firms. These results imply that a manager must show continuous interest and investment in technology innovation activity of one's firm. And a policymaker also need design an economic policy to promote the technology innovation activity of firms.
Asia-Pacific Journal of Business Venturing and Entrepreneurship
/
v.16
no.4
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pp.25-58
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2021
This study investigated the corporate growth with more emphasis on longitudinal characteristics, not the results of companies with relatively more emphasis on cross-sectional, in the 21st-century entrepreneurial context. As of the end of 2019, sampled 479 global unicorn companies, and 333 high-growth companies with revenue of more than $100 million among 5,000 private companies in the U.S. with a compound annual growth rate (CAGR) exceeding 15% for the past three years. They were examined with 3 perspectives in terms of corporate growth that 1) the growth of enterprise value, 2) the pace of growth, and 3) the effectiveness of growth. As a result of our study, the corporate growth of the perspective of creating enterprise value had a relatively higher relationship with the characteristics of industries and markets. The pace of growth was more fully explained by the characteristics of the industry and the market environment and the choice of strategies that make up a valid combination. In addition, growth in terms of the effectiveness of corporate performance was influenced by the choice of strategy, the characteristics of the industry and market environment, and its business age, the proxy variable of resource accumulation, comprehensively. This study through a sample based on companies with an enterprise value of more than $1 billion and annual revenue of more than $100 million can be a valid reference in terms of creating milestones and roadmaps for scale-up of early-stage startups, particularly in terms of practitioners' point of view. It also provides a critical reference for overcoming the limitations of mainstream theories of the 20th century and developing the theory of corporate growth that fits the 21st-century entrepreneurial context.
A series of geological events such as the formation of the Antarctic continental ice sheets, the changes in ocean circulation and a mass extinction after the onset of Oligocene has been studied as major concerns by various researches. However, paleoclimatic and paleoceanographic changes during the most period of Oligocene since the Eocene-Oligocene transition (EOT) still remains unclear. Especially, although the late Oligocene warming (LOW) has been assessed as the largest period in the paleoceanographic changes, the detailed understanding on the changed components is very low. The purpose of this study is the reconstruction of the paleoceanographic history during the late Oligocene using core sediments from IODP Expedition 342 Site U1406 performed in J-Anomaly Ridge in North Atlantic. Because North Atlantic deep water (NADW) has flowed southward through the study area since the early Oligocene, this area has been considered to an important location for studies on the changes of NADW. The core sediment analyzed in this study were deposited from about 26.0 to 26.5 Ma as evidenced by both of onboard and shore-based paleomagnetic data, and this is corresponded to the earliest period of LOW. The sediment profile can be divided into three Units (Unit 1, 2 & 3) based on the changes in both of total number and test size of Oridorsalis umbonatus as well as grain size data of clastic sediments. Unit 2 represents largest values in these three data. Because the total number, test size of O. umbonatus and grain size can be proxy records on the oxygen concentration and circulation intensity of deep water, we interpreted that Unit 2 had been deposited during the period of relatively strengthened NADW. Previous Cibicidoides spp. stable isotope results from the low latitude region of the North Atlantic also support our interpretation that is the intensified formation of NADW during the identical period. In conclusion, our results present a new evidence for the previous ideas that the causes on LOW are directly related to the changes in NADW.
Park, Juhan;Kang, Minseok;Cho, Sungsik;Sohn, Seungwon;Kim, Jongho;Kim, Su-Jin;Lim, Jong-Hwan;Kang, Mingu;Shim, Kyo-Moon
Korean Journal of Agricultural and Forest Meteorology
/
v.23
no.4
/
pp.251-267
/
2021
Remotely sensed vegetation indices (VIs) are empirically related with gross primary productivity (GPP) in various spatio-temporal scales. The uncertainties in GPP-VI relationship increase with temporal resolution. Uncertainty also exists in the eddy covariance (EC)-based estimation of GPP, arising from the partitioning of the measured net ecosystem CO2 exchange (NEE) into GPP and ecosystem respiration (RE). For two forests and two agricultural sites, we correlated the EC-derived GPP in various time scales with three different near-surface remotely sensed VIs: (1) normalized difference vegetation index (NDVI), (2) enhanced vegetation index (EVI), and (3) near infrared reflectance from vegetation (NIRv) along with NIRvP (i.e., NIRv multiplied by photosynthetically active radiation, PAR). Among the compared VIs, NIRvP showed highest correlation with half-hourly and monthly GPP at all sites. The NIRvP was used to test the reliability of GPP derived by two different NEE partitioning methods: (1) original KoFlux methods (GPPOri) and (2) machine-learning based method (GPPANN). GPPANN showed higher correlation with NIRvP at half-hourly time scale, but there was no difference at daily time scale. The NIRvP-GPP correlation was lower under clear sky conditions due to co-limitation of GPP by other environmental conditions such as air temperature, vapor pressure deficit and soil moisture. However, under cloudy conditions when photosynthesis is mainly limited by radiation, the use of NIRvP was more promising to test the credibility of NEE partitioning methods. Despite the necessity of further analyses, the results suggest that NIRvP can be used as the proxy of GPP at high temporal-scale. However, for the VIs-based GPP estimation with high temporal resolution to be meaningful, complex systems-based analysis methods (related to systems thinking and self-organization that goes beyond the empirical VIs-GPP relationship) should be developed.
Global warming causes climate change and increases extreme weather events worldwide, and the occurrence of heatwaves and droughts is also increasing in Korea. For the monitoring of extreme weather, various satellite data such as LST (Land Surface Temperature), TCI (Temperature Condition Index), NDVI (Normalized Difference Vegetation Index), VCI (Vegetation Condition Index), and VHI (Vegetation Health Index) have been used. VHI, the combination of TCI and VCI, represents the vegetation stress affected by meteorological factors like precipitation and temperature and is frequently used to assess droughts under climate change. TCI and VCI require historical reference values for the LST and NDVI for each date and location. So, it is complicated to produce the VHI from the recent satellite GK2A (Geostationary Korea Multi-Purpose Satellite-2A). This study examined the retrieval of VHI using GK2A AMI (Advanced Meteorological Imager) by referencing the historical data from VIIRS (Visible Infrared Imaging Radiometer Suite) NDVI and LST as a proxy data. We found a close relationship between GK2A and VIIRS data needed for the retrieval of VHI. We produced the TCI, VCI, and VHI for GK2A during 2020-2021 at intervals of 8 days and carried out the interpretations of recent extreme weather events in Korea. GK2A VHI could express the changes in vegetation stress in 2020 due to various extreme weather events such as heatwaves (in March and June) and low temperatures (in April and July), and heavy rainfall (in August), while NOAA (National Oceanic and Atmospheric Administration) VHI could not well represent such characteristics. The GK2A VHI presented in this study can be utilized to monitor the vegetation stress due to heatwaves and droughts if the historical reference values of LST and NDVI can be adjusted in a more statistically significant way in the future work.
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