K-IFRS 도입 이후 정보이용자는 왜 ‘기타’ 계정과목에 관심을 가져야 하는가?: 사업보고서 웹 크롤링을 통해 수집한 ‘기타’ 계정과목과 기업 규모별 차별적 사용유인을 중심으로

In spite o f the possibility o f the ‘Other’ accounts having a signi ficant i mpact on the financial decision- making process o f the in formation users who use the body o f financial state ments, there is no research on this. In particular, as a fter the adoption o f K-IFRS did manager’s discretion over financial state ment presentation expand, it has beco me more i mportant to pay attention to the use o f the ‘Other’ accounts. The purpose of this study is to look into how the use o f ‘Other’ accounts has changed since the adoption o f K-IFRS. Speci fically, K-IFRS prescribes mini mu m rules for the accounts that have to be presented in the state ment o f financial position and allows for manager’s discretion in many areas regarding the statement. Accordingly, the necessity o f integrating many accounts previously used in K-GAAP has increased since the adoption o f K-IFRS, and it is expected that the utilization o f ‘Other’ accounts would be increasing as well. The empirical analysis shows that the nu mber and the a mount o f ‘Other’ accounts have increased since K-IFRS adoption. Furthermore, a fter the adoption o f K-IFRS, we looked at whether the use of ‘other’ accounts di ffer depending on the size o f the corporation, and found that the larger the co mpany, the more ‘Other’ accounts are used for accounting choices to reduce political costs. It is the first study to individual account called ‘other’ accounts, based on the results o f this study, it is worthwhile that it brought out take a ways regarding why it is i mportant that in formation users should carefully look at ‘Other’ accounts.