자산재평가가 기업에 미치는 영향분석

• 영문명: The Effect Analysis which the Assets Revaluation Reaches at the Firm
• 발행기관: 한국부동산학회
• 저자명: 정인호(Jung, In Ho) 서충원(Suh, Chung Won)
• 간행물 정보: 『부동산학보』不動産學報 第43輯, 243~252쪽, 전체 10쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2010.12.30

영문 초록

1. CONTENTS (1) RESEARCH OBJECTIVES The purpose of this study was to reassess the property in terms of corporate management is to analyze how effective. (2) RESEARCH METHOD This study was focused on T-test, Multiple regression analysis. The difference between fair value and book value by the revaluation has been verified by the T-test. Whether the company's financial health also improved by T-test analysis. Finally, the impact of revaluation on the company were reviewed through multiple regression analysis. (3) RESEARCH FINDINGS Assets Revaluation of the financial health of a company or business may affect the value is about to review. 2. RESULTS The difference between fair value and book value, but revaluation of the company's financial health was not affected by improvements. Fair value due to revaluation of the company were affected.

목차

I. 서 론

II. 자산재평가 제도

III. 분석의 틀

IV. 실증분석

V. 결 론

<참고문헌>

키워드

자산재평가 T검정 다중회귀분석 재정건전성 장부가치 공정가치 Assets Revaluation T-test Multiple regression analysis financial health Book value fair value