기업지배구조와 회계이익 - 과세소득 차이 변동성 간의관련성 연구

The objective of this study is to examine the relevance between Corporate Governance and quality of accounting earnings was measured by the volatility of Book-Tax Difference. This study examines whether Corporate Governance has relevance with the volatility of Book-Tax Difference. The samples of this study were selected from listed corporate, consist of 1,875 observations are collected from 2008 to 2010 at TS-2000. The result of this study's is as follows. The Corporate Governance have a negative relevance with the volatility of Book-Tax Difference. And these results were supported by additional analysis was considered of Firm’s size could influence the quality of accounting earnings. So we can expect that Corporate Governance can have a effect to reduce firm’s earnings management. Because good Corporate Governance are very useful to enhance the quality of accounting information according to the this study, we should consider how to make good Corporate Governance as much as possible in Firms . This study can contribute the field of accounting research by using new proxy of the quality of accounting earnings, the volatility of Book-Tax Difference. And our study can expand prior studies on Corporate Governance. But this study can have some limitations at application of result analysis because of tax income’s estimation. So we think this study need a follow-up study as soon as possible.