내부이해관계자와 외부이해관계자간의 정보 비대칭에 따른 영향을 중심으로

상호저축은행;회계분식;정보 비대칭;내부이해관계자;외부이해관계자;352.266

공기업 정책 ;

University:서울대학교 대학원

关键词: 상호저축은행;    회계분식;    정보 비대칭;    내부이해관계자;    외부이해관계자;    352.266;   

Others  :  http://s-space.snu.ac.kr/bitstream/10371/161721/1/000000157308.pdf

美国|英语

来源: Seoul National University Open Repository

【 摘 要 】

AbstractSEUNGHO CHOIDepartment of Public Enterprise PolicyThe Graduate School of Public AdministrationSeoul National University Most studies of mutual savings banks in the meantime have been analyses of the causes of insolvent savings banks. In particular, this has resulted in insolvency in asset management by raising high-interest deposits and investing in high-risk assets in the concentration of real estate loans, such as PF loans. Meanwhile, another feature of the insolvent savings bank was its designation as insolvent financial institutions after a large-scale accounting classification was revealed through the inspection of the supervisory institution.This study wanted to draw up the implications by analyzing the link between accounting classification and capital procurement methods of insolvent saving banks. In case of mutual savings banks that have been accounting fraud when mutual savings banks make decisions on how to raise capital, internal stakeholders, such as management and major shareholders, have a firm grasp of the poor management status of the mutual savings banks before accounting fraud, but external stakeholders will only identify the distorted management status based on the disclosure data.This means that information asymmetry occurs in identifying the management status of mutual savings banks between internal and external stakeholders.In determining the method of capital procurement under this information asymmetry, internal stakeholders may use information superiority to pass losses on to external stakeholers in the information asymmetry.The empirical analysis showed that mutual savings banks, which had accounting classification when deciding how to raise capital, preferred the method of capital procurement by issuing subordinated bonds of external stakeholders rather than the increase in the paid account of internal stakeholders. With this procedure, internal stakeholders transferred capital losses to external stakeholders in the event of insolvency in the future.Therefore, the government derived policy alternatives and implications, such as enhancing accounting transparency to overcome inefficiency due to information asymmetry.keywords: mutual savings bank, insolvency, information asymmetry, internal stakeholders, external stakeholders, accounting fraud. student number: 2018-28513