특수관계자거래와 수익비용대응 수준 간의 관련성

We perform the empirical test after establishing a null hypothesis that related party transactions have no relation with the matching level. As a result of test, it is found that the high-proportion of related party transactions in both models increases the matching level. We also perform additional test to solve the problem of multicollinearity and autocorrelation that may appear in the empirical test models. According to these results, domestic related party transactions act as an incentive to raise the matching level, and it is judged that related party transactions have a positive (+) relation with the matching level. This indicates that domestic related party transactions are made as a means of propping, and as a result, related party transactions are increasing the matching level of related companies. This study contributes to presenting data that related party transactions can have a positive effect on the matching level in the results of mixed studies related to related party transactions. This study is the result of supporting the efficient transactions hypothesis among the conflicting theories related to related party transactions.