한국채택국제회계기준 적용이 회계이익의 질에 미친 영향

This study examined the qualitative improvement of accounting earnings before (2010) and after (2012) the application of K－IFRS from the viewpoint of earings adjustment of the manufacturing enterprises among the listed enterprises to which K－IFRS was mandatorily applied from 2011. First, the results of t－test that classified the groups showed that the mean value of DA changed from －0.0016 before the application to 0.0029 after the application but it was not statistically significant. However, the absolute value of the discretionary accruals shows the statistically significant decrease after the application, compared with before the application. Second, the results of the regression analysis showed that there was a significant relationship between the absolute value of the discretionary accruals which are the measuring variables of the earnings management and the dummy variables before/after the application of K－IFRS. The results of classifying the groups based on DA before the application of K－IFRS showed that DA of the group, whose DA<0 before the application, moderated in the positive (＋) direction, and the accruals of the group, whose DA>0 before the application, moderated in the negative (－) direction. This means that the earnings adjustment through discretionary items by the managers of the enterprises decreased due to the application of K－IFRS and that, due to the adoption of International Accounting Standards, the quality of accounting profits of the country’s enterprises improved.