내부회계관리제도 취약기업의 재무적 특성

The purpose of this study is to present characteristics of vulnerable companies in internal accounting control system in contrast to controlled companies. In order to achieve the purpose, financial stability, profitability, and size of the company were compared between vulnerable companies and controlled companies. For statistical analysis, difference of Means verification and logistic regression were administered. The results are summarized as follows: First, in the difference of Means verification of all companies in 2005-2007, there was a statistically significant difference between the vulnerable and controlled companies in the debt ratio, the current ratio, and the quick ratio. In addition, the difference of the firm size between the vulnerable and the controlled companies was confirmed as well. Second, in the difference of Means verification of the KOSPI companies between 2005-2007, a statistically significant difference was found only in the operating income to total assets, the operating income to sales ratio, and the net income to sales ratio. Third, in the difference of Means verification of the KOSDAQ companies between 2005-2007, a statistically significant difference was found between the vulnerable and controlled companies in the debt ratio, the current ratio, the quick ratio, the operating income to total assets, the net income to total assets, the return on equity, and the operating income to sales ratio. In addition, the difference of the firm size was confirmed as well.