소유 및 지배구조 특성이 회계이익과 과세소득의 차이에 미치는 영향

Abstract

This study analyzes the 2,102 company/year specimen that listed at securities market during 2004-2007 for analyzing difference between possession management company and special management company and effect that cause difference between the character of controling construction and taxable income and verifies the statistic similarity by using T-verification, analyzing relationship and recurrence analyzing for understanding effect that character of possession and controling construction causes difference of account profit and taxable income as a profit controling value. The result is as below. At first, the standard of total difference(BTD) of account profit and taxable income between possession management company and special management company does not appear attended difference between groups. However the permanent difference(BTD_per) is high at special management company and the temporary difference(BTD_tem) is high at possession management company. As a result of recurrence analyzing, at the total difference of account profit and taxable income, the possession management company affects higher effect than special management company. These results present that in possession management company, the effect of the management is high so that they have the absolute power in decision and the possibility of profit controlling is high. Secondly, major stockholder's share rate shows negative(-) value at the total and temporary difference of account profit and taxable income, however the permanent difference does not show attended result. That means when the major stockholder's share rate is higher ,the effect that cause total and temporary difference of account profit and taxable income is smaller. Thirdly, there is no attended relation among total, permanent and temporary difference at foreigner's share. These result is being contrary to the exist study and it is not agreed with the result that when the foreigner's investigation share is higher, the profit controlling level is lower for the observation capability of manager's discretion act is increased. Fourthly, the director's board activity does not present attended relation to the total and temporary difference of account profit and taxable income. However the director's board activity presents negative(-) relation at the permanent difference, so it means that when the director's board activity is higher, the permanent difference presents lower. These results do not agreed with the conclusion of previous study that director's board activity decreases the total difference of account profit and taxable income however the part of permanent difference is agreed. If the previous studies are examining that difference information of the account profit and taxable income verifies the relation of the corporation tax expense according to the using possibility of profit controlling measurement value, this study measures the difference between account profit and taxable income of each character of possession and controlling construction for analyzing effect that causes profit control by the manager's influencing power. By considering various situation of possession construction and controlling construction, this study could examine the situation of profit control by the manager's influencing power much clear.