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논문 상세정보

프랜차이즈산업의 기업특성이 회계투명성에 미치는 영향

An Effect on the Accounting Transparency of Company Characteristics in Franchise Industry

재무와 회계정보저널 v.16 no.4 , 2016년, pp.57 - 82  
김영희, 김영태
초록

[Purpose] The purpose of this study is to verify an effect on the accounting transparency of company characteristics in franchise industry. For the purpose of this study, the variables of company characteristics, the size, tax compliance and CEO’s management philosophy and the variables of accounting transparency, the information disclosure, internal control system and accounting information system was seleted. [Methodology] The questionnaire survey was conducted on the CEO and manager of franchise company and the data was analyzed through the spss 17.0. [Findings] The following results were founded. First, the effect on the information disclosure of all company characteristics were founded to have the positive in the order of tax compliance, size, and CEO’s management philosophy. Second, the effect on the internal control system of all company characteristics were founded to have the positive in the order of size, CEO’s management philosophy and tax compliance. Third, the effect on the accounting information system of all company characteristics were founded to have the positive in the order of size, CEO’s management philosophy and tax compliance. Conclusionly, this study was founded to increase with the accounting transparency according to the bigger company size, the better tax compliance and the superior CEO’s management philosophy. [Implications] This study is expected to improving the trust between franchisors and franchisees and help more reasonable decision for new franchise business operators in the environment of economy crisis.

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