Effects of Accounting Information Measurement on EVA According to the Company's Conservatives (Depending on How Accounting Is Handled)

Background/Objectives: This study seeks to be used by external stakeholders as a research material from the perspective of an entity’s accounting management by identifying the impact of accounting information measurements on EVA in accordance with the entity’s conservative accounting information.Methods/Statistical analysis: The sample for verification consisted of 116 listed companies (excluding Kodak and Financial Services) of the Ts S2000 data (from 2015 to 2018) as sample (listed companies listed in December as corporations that closed their accounts and financial data disclosed by TS 2000 Data Guide). After the data was logged using SPS23, feasibility studies were conducted with exploratory factor analysis and reliability analysis and regression was performed using the adjustment variables.Findings: The measurement of accounting information was proven to affect the economic value (EVA) of an enterprise in accordance with the conservatism of the enterprise, and the growth rate was analyzed to be the firmness of the capital structure rather than the conservatism.Improvements/Applications: Research has shown that the measurement of accounting information, profitability and stability, growth and activity, is a non-representative of information among stakeholders, and that the qualitative improvement of accounting information and the financial stability of the entity are reflected immediately in the costs and losses of the entity. It is expected that the economic value of a company will be helpful for empirical research using external data as a solid financial position.