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논문 기본 정보

자료유형
학술저널
저자정보
정현욱 (동아대학교) 문태영 (목원대학교)
저널정보
한국유통경영학회 유통경영학회지 유통경영학회지 제24권 제5호
발행연도
2021.10
수록면
157 - 167 (11page)

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초록· 키워드

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Purpose: This study analyzes the effect of earnings management on trading volume. Specifically, this study empirically analyzes the hypothesis that high earnings management would increase the trading volume. Research design, data, and methodology: In this study, earnings management is measured by discretionary accruals. The trading volume is measured in three ways (average daily trading volume, abnormal daily average trading volume 1 and abnormal daily trading volume 2). In this study, empirical analysis is performed using OLS regression analysis, including control variables. Results: As a result of an empirical analysis of distribution companies listed on the securities market, earnings management is found to have a positive relation with trading volume. This suggests that investors have heterogeneous beliefs about distribution companies with high discretionary accruals. In this study, the hypothesis of this study was analyzed for non-distribution companies. In the case of the absolute value of discretionary occurrence (ABSDA) regression coefficient, which is a measure of earnings management, distribution firms were found to be larger than non-distribution firms. It can be interpreted that investors perceive the earnings management of distribution companies more negatively than those of non-distribution companies. Implications: This study has a contributing point in that it analyzes the information effect of the discretionary accruals of distribution companies. In particular, this study has a contributing point in analyzing the information effect of discretionary accruals for specific industries. In addition, this study has a contributing point in using the trading volume in analyzing information effects.

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