호텔기업과 제조기업의 이익지속성에 관한 비교연구

• 영문명: The Relationship Between Persistence of Abnormal Earnings in Hotel firms and Non Banking Firms
• 발행기관: 한국관광학회
• 저자명: 전성일 강인원
• 간행물 정보: 『관광학연구』제27권 제1호, 105~120쪽, 전체 16쪽
• 주제분류: 사회과학 > 관광학
• 파일형태: PDF
• 발행일자: 2003.06.30

영문 초록

Based on Ohlson’s earning persistence thesis, this study examines whether persistence of abnormal earnings affects on the book value of equity and earnings. According to Ohlson’s theoretical framework, a firm’s market value is a function of its book value of equity, earnings, and other information, the persistence of abnormal earnings has a systematic relation with book value equity and earnings. The persistence is measured the first autocorrelation coefficient of abnormal earnings for two consecutive periods. The differences of persistence in abnormal earnings between hotel industry and manufacturing industry were compared. Results show that hotel, especially deluxe hotels have higher earning persistence coefficient than that of manufacturing industries.

목차

ABSTRACT

Ⅰ. 서론

Ⅱ. 선행연구 및 이익지속성 모형 검토

Ⅲ. 표본 및 연구방법

Ⅳ. 실증분석결과

Ⅴ. 결론 및 한계점

참고문헌

키워드

이익지속계수 초과이익모형 회계이익의 질