경영자의 근속연수와 수익비용대응 수준 간의 관련성

We established a hypothesis based on conflicting research results regarding the effect of CEO tenure on accounting information, and conducted an empirical test using two research models. As a result of testing 2,580 sample, the CEO tenure is found to have a positive (+) relation with the matching level. These results are consistent with the test that solved the autocorrelation using the Prais-Winsten estimation method. Our test results suggest that the long-CEO tenure can lead to a high-matching level. In addition, it can be interpreted that managers with long service years have a high incentive to produce high-quality accounting information by improving the quality of financial reporting. Although CEO tenure is an important factor in corporate operation, studies related to CEO tenure are not actively conducted in accounting research in Korea. In this regard, it is judged that we will have a contribution in that we present empirical data that CEO tenure can be a positive factor in improving the quality of accounting information. In addition, We are judged to have a contribution in that it presents practical data showing that domestic managers have a strong incentive to improve the quality of financial reporting when service years are longer.