공기업재무특성과 한영번역에서의 확장률-수출액비중과 CEO 메시지번역을 중심으로-
Public Firms' Financial Characteristics and Translation Expansion
0
조회
0
다운로드
0
인용
0
참고문헌
키워드
초록
The purpose of this study is to determine whether public-corporate characteristics such as export/total sales ratios have impact on translation quantity or, to be more specific, translation expansion/reduction. This study has two research hypotheses. H1: Public-corporations' overseas sales are associated with quantity in Korean into English translation. H2: Public corporations' export/total sales ratios are associated with quantity in Korean into English translation. Statistical analysis shows that public corporations' overseas sales are positively, but not significantly, related with the quantity in Korean into English translation, so that the first hypothesis cannot be rejected; and also that public corporations' export ratios are positively and significantly associated with the quantity in Korean into English translation, rejecting the second hypothesis. This study shows that public corporations with higher export ratios rely more on translation expansions to meet information needs from overseas than do their counterparts with lower export ratios.
Abstract
The purpose of this study is to determine whether public-corporate characteristics such as export/total sales ratios have impact on translation quantity or, to be more specific, translation expansion/reduction. This study has two research hypotheses. H1: Public-corporations' overseas sales are associated with quantity in Korean into English translation. H2: Public corporations' export/total sales ratios are associated with quantity in Korean into English translation. Statistical analysis shows that public corporations' overseas sales are positively, but not significantly, related with the quantity in Korean into English translation, so that the first hypothesis cannot be rejected; and also that public corporations' export ratios are positively and significantly associated with the quantity in Korean into English translation, rejecting the second hypothesis. This study shows that public corporations with higher export ratios rely more on translation expansions to meet information needs from overseas than do their counterparts with lower export ratios.
참고문헌 (11)
- 이동규, "정부 및 비영리조직의 회계" (2009), 선학사
- 이학식과 임지훈, "SPSS 14. 0 매뉴얼" (2008), 법문사
- Aderberg, A. H., "A Methodology for Measuring the Understandability of Financial Report Messages", Journal of Accounting Research, 17(2), pp.565~592 (1979)
- Adelberg, A. H., "The Cloze Procedure : A Methodology for Determining the Understandability of Accounting Textbooks", The Accounting Review, 54(1), pp.109~122 (1984)
- DuPree, J. M., "Users' Preferences for Descriptive v. Technical Accounting Terms", Accounting and Business Research, 17(2), pp.281~290 (1985)
- Ewer, S. R., "Transparency and Understandability, But for Whom?: How Different Standards Setters Define the 'Average User'", CPA Journal, pp.18~22 (2007)
- Greenspan, J. W., "Are FASB Statements Becoming Understandable?", The CPA Journal, pp.34~38 (2009)
- 장민호, "CEO’s Education Background and Translation Readability of CEO Greetings", 통번역교육연구, 10(2), pp.147~161 (2012), 한국통번역교육학회
- Jang, M, "IFRS Adoption and Financial Statement Readability: Korean Evidence", Asia Pacific Journal of Accounting and Economics (2014)[DOI]
- Morton, J. R., "Qualitative Objectives of Financial Accounting: A Comment on Relevance and Understandabiltiy", Journal of Accounting Research, 28(2), pp.288~298 (1974)
- Regazzi, J. H., "Why aren't Financial Statements Understood?: Consider the Third One Statement of Change in Financial Position", The Journal of Accountancy, 56(1), pp.48~55 (1974)
