국내기업의 주요재무비율과 해외직접투자 간의 관련성

The purpose of the study is to investigate that the relevance of between major financial ratios and foreign direct investment in Korean companies. these data can be collected from 1990 to 2009 at Ecos for the study. financial ratios, which are used in data are profitability ratios, activity ratios, capital structure ratios. Meanwhile, The results of study can be summarized in the following. First, considering that statistically, though net income on total asset and net income on shareholders' have significant positive effects on foreign direct investment. return on sales has significant negative effects on foreign direct investment. It shows us it could descent return on sales on foreign direct investment because of competition among countries, a policy of export drive, fluctuations in the exchange rate, although the foreign direct investment has contribution to generate profit taken as a whole. Second, though inventory turnover ratio has significant positive effects on foreign direct investment. asset turnover ratio and account receivable turnover ratio have not significant positive effects on foreign direct investment. It shows us foreign direct investment that has not relevance on asset turnover ratio and account receivable turnover ratio but inventory turnover ratio for promotion. Third, debt to equity and short term debt to equity have not relevance on foreign direct investment. It shows us to be not an important matter. According to the results it shows the necessity of the recognition about relevance between foreign direct investment and financial ratios that it can be important factor as growing and developing of firms. So it needs managing, coordinating, controlling.