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Please use this identifier to cite or link to this item: http://hdl.handle.net/2237/10697

Title: 韓国企業集団における会計情報開示の特徴-アジア金融危機以降の企業集団結合財務諸表の開示-
Other Titles: Characteristics of the Accounting Information Disclosed by Korean Business Groups : Disclosure of Combined Financial Statements of Business Groups since Financial Crisis in Asia
Authors: 朴, 恩芝
PARK, Eunjee
Issue Date: 30-Sep-2002
Publisher: 名古屋大学経済学会
Citation: 経済科学. v.50, n.2, 2002, p.123-136
Abstract: In November 1997, responding to the international financial crisis in Asia, Korea made a request to IMF for financial supports. In this time, Korea was required execution of various economic reforms. Among these IMF requirements, Korean business firms were urged to disclose more accurate accounting information which reflect operating results and financial positions properly, especially those of the large business groups (Chaebol). This paper focuses on combined financial statements system that was introduced in order to increase accuracy of accounting information disclosed by Korean business groups in light to specific corporate structure in Korea. First, this paper explores background and effect of the introduction of combined financial statements system. Second, among the business groups required presentation of combined financial statements in 1999 and 2000, it picks up four largest business groups and analyses their actual combined financial statements. In addition, this paper verifies that while the standardized consolidated accounting system is being established internationally, combined financial statements system in Korea has an objective to grope for a system fitted to a corporate structure specific to Korea.
URI: http://hdl.handle.net/2237/10697
ISSN: 0022-9725
selfDOI: 10.18999/ecos.50.2.123
Appears in Collections:経済科学 (The Economic Science)

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