• Korean small business review
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• v.42 no.4
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• pp.123-146
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• 2020

This study, targeting KOSDAQ-listed companies, examined the relationship between variability of accruals and corporate characteristics. First, the analysis results show that executives of companies with high debt ratios are more likely to violate debt contracts, so there is a strong temptation to use discretionary accrual items. Second, for companies with large volatility in operating cash flows, Executives of these companies are strongly inclined to utilize accruals for the purpose of abuse of discretion. Third, the larger the company, the more sensitive it is to political costs, so it is less tempted to use the accruals item than a smaller company. Fourth, the corporate age is thought to be the maturity of the company, Executives of such companies have little room to use accruals to abuse their discretion. Fifth, in the case of profit dummy variables, the companies reporting losses have more temporary accrual items than those reporting profits, so this increases the uncertainty in their accounting information than the latter. Sixth, for those companies that are indicated as inappropriate as a result of audit, the more likely their executives are to use the accrual items, and the lower the quality of their accounting profits is. Lastly, Companies audited by 4 Big domestic accounting firms have less discretionary accrual fluctuations than companies audited by non-big 4 accounting firms. Thus, it was found that the accrual amount allows the discretion of corporate executives differently according to the characteristics of the company.

• The Korean Society of Law and Medicine
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• v.20 no.2
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• pp.231-260
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• 2019

Following the last issue, we summarized the major medical judgments in 2018. Especially, efforts have been made to introduce as many judgments as they relate to the obligation to explain. This is because the limits of the court's judgments were so diverse that it was unknown. Regarding the extent of damages, attention should also be paid to cases where the cost of care is recognized as a large amount, and cases where the memorandum is effective for the increased cost of treatment. The rulings related to the payment and deduction of medical expenses were the most discussed, although the description was small. The case of multi-institutional operation of medical institutions is an interim decision, but it is a case of interest in the medical community, and regarding uninsured medical expenses, cases of discretionary abuse have been reduced compared to the past, but are still significant.

• International Commerce and Information Review
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• v.15 no.2
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• pp.233-260
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• 2013

Regional Trade Agreements(RTAs) are a prominent feature of the multilateral trading system and have been an important trade policy tool for WTO Members. RTAs has been steadily increasing over the last ten years and this trend will be further strengthened by the many RTAs being proposed and those currently under negotiation. There has been a recent increase in the Regional Trade Agreement (RTA) making it necessary to determine the most effective method for taking advantage of anti-dumping measures between member countries of the RTA. Due to the complexity of anti-dumping laws and abuse of discretion by each nation, however, the basic goal of the RTA has not come to fruition. The results of this study found that the strengthening of anti-dumping measures in the RTA is desirable. A plan to use competition instead of anti-dumping measures must be implemented. For Korea, it will be necessary to develop the fundamentals for the globalization of competitive rules to keep pace with the continuous expansion of FTA.

• International Commerce and Information Review
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• v.13 no.4
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• pp.375-397
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• 2011

Having ahead the Korea-US FfA come into effect by beginning of the 2012, the interest to U.S. trade law has been highly increased. The abuse of U.S. antidumping measures, especially, have been alleged by many developed countries, that's why it need to be studied. For initiating antidumping investigation, the scope of "subject merchandise" has to be determinated. But there is no regulation about the term "subject merchandise(or product under consideration)" on WTO Antidumping Agreement as well as U.S. Antidumping Law. U.S. antidumping law defines domestic like product as "a product that is like, or in the absence of like, most similar in characteristics and uses with, the article subject to an investigation under this title". Thus, the reference point from which the like product analysis begins is "the article subject to an investigation". The Department of Commerce should interpret the subject merchandise in accordance with customary rules, beginning with its ordinary meaning. The note of caution is that the DOC generally exercises 'broad discretion to define and clarify the scope of an antidumping investigation in a manner which reflects the intent of the petition. This paper investigates the survey scope of product in U.S. antidumping law through related regulations and cases. In addition, it was carefully examined because the scope of subject merchandise has effect on antidumping duty order.