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학술논문부동산학보2010.12 발행KCI 피인용 1

자산재평가가 기업에 미치는 영향분석

The Effect Analysis which the Assets Revaluation Reaches at the Firm

정인호(강남대학교); 서충원(강남대학교)

43호, 243~252쪽

초록

1. CONTENTS (1) RESEARCH OBJECTIVES The purpose of this study was to reassess the property in terms of corporate management is to analyze how effective. (2) RESEARCH METHOD This study was focused on T-test, Multiple regression analysis. The difference between fair value and book value by the revaluation has been verified by the T-test. Whether the company's financial health also improved by T-test analysis. Finally, the impact of revaluation on the company were reviewed through multiple regression analysis. (3) RESEARCH FINDINGS Assets Revaluation of the financial health of a company or business may affect the value is about to review. 2. RESULTS The difference between fair value and book value, but revaluation of the company's financial health was not affected by improvements. Fair value due to revaluation of the company were affected.

Abstract

1. CONTENTS (1) RESEARCH OBJECTIVES The purpose of this study was to reassess the property in terms of corporate management is to analyze how effective. (2) RESEARCH METHOD This study was focused on T-test, Multiple regression analysis. The difference between fair value and book value by the revaluation has been verified by the T-test. Whether the company's financial health also improved by T-test analysis. Finally, the impact of revaluation on the company were reviewed through multiple regression analysis. (3) RESEARCH FINDINGS Assets Revaluation of the financial health of a company or business may affect the value is about to review. 2. RESULTS The difference between fair value and book value, but revaluation of the company's financial health was not affected by improvements. Fair value due to revaluation of the company were affected.

발행기관:
한국부동산학회
분류:
국제/지역개발

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자산재평가가 기업에 미치는 영향분석 | 부동산학보 2010 | AskLaw | 애스크로 AI