정보보안기업의 사외이사제도가 이익조정에 미치는 영향에 관한 연구

Country ownership and management of information security companies generally do not clearlyseparate from the Board of Directors to function smoothly controlling shareholders do notparticipate in management decision-making and internal control board does not perform the taskcorrectly, they said the issue was raised. The purpose of this study is to improve corporategovernance, information security companies of the outside director system was introduced aspart of the transparency of accounting information to investigate whether the effectiveness ofthe overall business management is also part of the efficient management of operations andearnings being with respect to the empirical data would be analyzed using the. This meansthat with the specific purpose of the characteristics of a technology-intensive company focusingon information security proportion of outside directors and outside directors of the board ofdirectors of the board of directors of the target attendance rate for identifying the relationshipbetween earnings management purposes. The empirical results <hypothesis 1> is the ratio ofoutside directors and the relationship between discretionary accruals as a temporary negative(-) boyimyeo significant relationship, so was adopted. <Hypothesis 2> is discretionary accrualsand attendance of outside directors, as is the hypothesis that the regression coefficient negative(-) shows the relationship between the mind, so was adopted.