전자상거래 산업의 재무적 특성과 이익의 질에 관한 연구

[Purpose] This study aimed to examine whether the financial characteristics and quality of earnings of the e-commerce industry, which has been growing continuously since the COVID pandemic, are different from those of the non-self-dealing industry, and the relationship between these variables. [Method] To this end, a total of 4,089 samples listed on the Korean KOSDAQ market from 2020 to 2022 were finally selected, and research results were derived through independent sample t-test and multivariate regression analysis. [Research results] First, in the independent sample t-test results, the e-commerce industry showed discriminatory results in profit quality and profitability and in some variables of stability, growth, and productivity. On the other hand, it was confirmed that some of the activities and productivity were weaker than those of the non-autonomous trading industry. Second, as a result of regression analysis, both groups were statistically significantly confirmed to be related to the quality of profits in terms of profitability, stability, growth, and activity. On the other hand, in the case of productivity, statistically significant relevance was shown only in the non-automagnetic trading industry. These results appear to be the result of the e-commerce industry in which the number of employees relatively did not affect the non-self-dealing industry group. The results of this study are expected to be a little helpful in making policy decisions in the e-commerce industry, which has continued to grow since the COVID-19 pandemic. However, considering that the sample of the study is limited and the current COVID situation is not over, it is expected that more robust research results will be produced if these limitations are controlled in the future.