자발적 공시를 위한 기업회계보고서 모델

Corporation Accounting Report Model for Voluntary Disclosure

Market Globalization and development of information communication technology adapted by more international sense about all corporations and complicated corporation environment, accounting information is supplied through real time web and information user could use corporation's account information conveniently and rapidly. According as offer an investment opportunity that capital market does estimate impossibility under these environment, investors require various information still more about corporation activity. Information users want corporation information more addition enemies by increase of an investment opportunity and these trend may increase continuously. Necessity of voluntary accounting information disclosure is emphasized more in situation that corporation must inform continuously. Also, is going to refer and conclude conclusion about trend of voluntary disclosure through web after examine voluntary corporation information public notification model who virtue investigators propose.