세무조사와 이익조정의 관련성에 관한 연구

This study theoretically examined and empirically analyzed the relationship between tax investigation and earnings management, focusing on the period before and after tax investigation. As study variables of the period before and after tax investigation, such dummy variables as the year just before tax investigation and the year of tax investigation; the year of tax investigation and the year just after tax investigation; and the year just before tax investigation and the year just after tax investigation were established. The results of empirical analysis on corporations that were publically announced as being charged with fines and so on via tax investigation on Financial Supervisory Service's Data Analysis, Retrieval and Transfer (DART) System for the period from 2001 to 2010 are as follows: First, as for the dummy variable of the year just before tax investigation and the year just after tax investigation, all the discretionary accruals(DA) and absolute of discretionary accruals(DA_ABS) presented negative relationship. However, in case of the dummy variable of the year just before tax investigation and the year of tax investigation, only DA presented negative relationship, and in case of the dummy variable of the year of tax investigation and the year just after tax investigation, only DA_ABS presented negative relationship. Second, In case of interactive variables including the dummy variable of the year just before tax investigation and the year just after tax investigation, only DA presented negative relationship. However, in case of interactive variables including the dummy variable of the year of tax investigation and the year just after tax investigation, all the DA and DA_ABS presented no significant relationship, and in case of interactive variables including the dummy variable of the year just before tax investigation and the year just after tax investigation, only DA_ABS presented significantly negative relationship.