사업보고서의 제도·형식 및 정보전달 수단의 국제비교와 개선 방향모색 = An Investigation on the Developments and Comparisons between Countries of Systems, Forms and communication Channels of Annual Reports
Rapid changes in Korean economic environment due to an enlargement of capital market and globalization made an accounting disclosure change possible in November, 1993. The purpose of this study is to examine the level of understanding of interest groups with respect to the investigation an the developments and comparisons between countries of systems, forms and communication channels of annual reports.
This study investigates an acceptance level of interest groups about the Korean annual reports and examines a desirable disclosure system using a questionnaire method. In order to prepare the qustionnaire, the contents of annual reports of the U.S. and Japan were analyzed. This study selected 4 representative groups among interest groups : they are corporate accountants, CPAs, financial analysts, and accounting professors. A pilot test was run to check the reliability and validity of the questionnaire and reprepared the questionnaire. A total of 870 questionnaires were distributed and 526 were collected. Among them 434 were finally selected as valid ones and were used in this study.
On the form of corporate disclosures and communications or deliveries of those, most of respondents (64%) supported a due process such as the one which FASB enacts in the rase of amendment of disclosure rules. Corporate accountants suported(74%) a complement of a statement of securities and also other respondent groups supported it highly(60-70%). Generally, corporate accountants and financial analysts of the securities dealers' company showed their opinions that the quantity of the currently required disclosure were too much and forms to be filled were not so easy. Accounting professors supported a unification of annual reports and a usage of the saure quality of papers when companies preparing annual reports.
Difficulties in preparing the newly adopted contents of annual reports and burdens to fill many new forms made corporate accountants time consuming and uneasy. Therefore, it might be necessary to reduce quantities of annual reports by recommending economic printing methods and printing types like those of Japanese annual reports.
On disclosure channel problems all the respondents highly supported to change the present channel to the similar one such as the U. S. or Japan, because under the present channel, users are not easy to get annual reports timely. Thus deliveries of annual reports (by adequate channels) as well as contents of annual reports should be considered when regulation agency amends disclosure rules in the future. CPAs and financial analysts of the securities deales' company highly supported the enlargement of disclosure places in the medium size cities to be easily accessable to users of annual reports. Many respondents showed their opinions that they wanted to get annual reports via special firms related to disclosure like Japan or they wanted to have free copies of annual reports like the U. S.
Here, on thing could be induced that personal economic incentives made each respondents' decisions in selecting answers of the questionnaire. The fact that all respondent groups might act due to their own economic interests indicates a need of governmental policy to mediate the groups' interests, especially so under Korean compulsory disclosure system. As mentioned above, a due process should be adopted in the future to accept all the opinions of interest groups and a fair mediation of related groups might be suggested.
This study compared Korean disclosure rules on the developments and comparisons between countries of systems, forms and communication channels of annualreports to those of the U.S. and Japan, and tried to develop ideas for the future amendment of disclosure rules. In so doing, this study surveyed the opinions of corporate accountants, CPAs, financial analysts, and accounting professors about annual reports. This type of study will help pave the way for empirical studies on a desirable disclosure system searching for efficiency and equity.
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