경영윤리가 경영성과 및 회계정보의 투명성에 미치는 영향

This study empirically investigates the relation of accounting transparency and earnings with management ethics. As for the stage of empirical analysis, the process was carried out in the order of establishment of research hypotheses, elaboration of a research test model, definition and measurement of variables, selection of sample companies, empirical analysis and interpretation of result. In the regression analysis, discretion accruals is a dependent variable providing measures of Kis－Value. For the regression analysis, Acc variable is a test variable. In addition to the test variable, firms size and debt－to－equity ratio are chosen as control variables because these variables are likely to affect the direction of discretion accruals. The study finds a significant negative association between accounting earnings and management ethics. There is partially significant positive association between discretion accruals and management ethics. Although the above useful results is showed, this study have the limit points as follows. We have not confidence the management ethics and discretion accruals in logic. In the future, we hope this study to be useful to policy maker related management ethics.