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Accounting Characteristics Of Corporations By Bonds Issuing Methods: Focused On Public Corporations In South Korea

Journal of applied business research, 2016-07, Vol.32 (4), p.1217-1222

Copyright The Clute Institute 2016 ;ISSN: 0892-7626 ;EISSN: 2157-8834 ;DOI: 10.19030/jabr.v32i4.9731

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  • Title:
    Accounting Characteristics Of Corporations By Bonds Issuing Methods: Focused On Public Corporations In South Korea
  • Author: Hong, Soonwook
  • Subjects: Accounting ; Bond issues ; Earnings ; Earnings management ; Public companies ; Public enterprise
  • Is Part Of: Journal of applied business research, 2016-07, Vol.32 (4), p.1217-1222
  • Description: Public corporations of Korea may opt for either online auction or offline issue of bonds, the latter being a more traditional method using investment banks. These two methods have distinct advantages and disadvantages. Corporations that adopt the online issue method tend to have lower earnings management, use more conservative accounting, and enjoy superior scores on the government's assessment of management performance. This means that corporations that choose online, the more transparent issuance method, are more transparent in their accounting practices.
  • Publisher: Laramie: The Clute Institute
  • Language: English
  • Identifier: ISSN: 0892-7626
    EISSN: 2157-8834
    DOI: 10.19030/jabr.v32i4.9731
  • Source: Alma/SFX Local Collection
    ProQuest Central
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