내부회계공시전문인력의 보유가 손상차손의 인식유인에 미치는 영향

An entity shall assess possible recognition of asset impairment losses when there is an indication that expected future economic benefits of an asset is considerably less than its carrying amount. But it is practically difficult to estimate future cash flows from continued use or disposal accurately. Thus, the determination of recoverable amount of asset is likely to be highly dependent on managerial discretion of managers. Also according to prior research, internal specialists of accounting pamountractice and disclosure may generally exert more effort on enhancing the transparency of accounting information and conservative accounting process. If internal specialists of accounting practice and disclosure can perform more conservative and transparency accounting procedures in recognition of asset impairment losses, the recognition and amount of reported asset impairment losses can be affected by internal specialists of accounting practice and disclosure. Based on the above discussions, this paper empirically analyzes the effect of internal specialists of accounting practice and disclosure on recognition for asset impairment losses. Empirical findings are summarized as follows; There is significant positive association between the frequency of reported asset impairment losses and the possession and ratio of internal specialists of accounting practice and disclosure. But there is no significant association between the size of reported asset impairment losses and the existence and ratio of internal specialists of accounting practice and disclosure. These results show that internal specialists of accounting practice and disclosure can have an important effect on the recognition for asset impairment losses. So policy makers and firms need to pay more attention to clarify transparent criterion in recognition of asset impairment losses. Also standard-setters need to intensify policy to enhance overall the possession and ratio of internal specialists of accounting practice and disclosure to improve the usefulness of accounting information.