기업의 기업특성에 따른 접대비 생산성의 비교 연구

Abstract

The purpose of this study is to examine the entertainment expenses productivity by the characteristics of corporations. and the foreign investment corporations. The data collection was based on the statistics of financial statements, business reports and the various documentations from 1993 to 2002. And then they were compared with 2,250 domestic corporations. To summarize the findings of this study is as follows： Firstly, a major share holder's ratio is shown as irrelevant with entertainment expenses. Also, there are little significant results between the management right of corporations and the expenses. Secondly, the productivity of entertainment expenses of large-sized corporations is higher than the those of small-sized and medium-sized corporations. Large-sized corporations turn out to have higher productivity of entertainment expenses in case that a foreign invested share ratio goes higher. Thirdly, generally, the types of business among my sampling are barely related to the difference of the productivity. While large-sized corporations have little differences in the productivity, small and medium-sized corporations show the radical differences according to the types of business. In addition, the types of business affect the productivity specially of domestic corporations with middle or low ratio in a foreign invested share ratio. This means that the high ratio corporations in a foreign invested share ratio controls entertainment expenses more efficiently than the middle or low ratio corporations.