This paper aims to judge the impact of accounting information on corporate profits based on conservatism. As a verification sample, 543 companies listed on securities (excluding KOSDAQ and financial industry) among the Bank of Korea (2018) ``2017 Business Management Analysis'' and the Korea Productivity Center's corporate analysis were sampled (December). Regression analysis was performed after analysis of search factors using SPSS22. Corporate accounting information. activity. Stable growth is positive as a financial analysis index that has a positive (+) effect on profitability, corporate remuneration is profitable as an appropriate effect, and profitability is a positive (+) effect, profitability, activity and stability, prior research and research expenses. And savings will be reflected immediately. but will be affected in the worst case. The explanation of corporate accounting information is a financial performance that proves that corporate remuneration prepares for future uncertainty and provides profit benefits. In the future, it is necessary to discuss corporate compensation such as high value-added productivity as an additional variable of corporate accounting information.
Key words: Corporate Accounting Information, Corporate conservatism, International Accounting Standards (IFRS), Profitability, Stability, Activity, Growth ability, Profitability Benefits
|
