1997년 금융위기 전후 우리나라 금융회계 보수성 변화에 대한 국제적 비교

This paper examined the changes of financial institution's accounting conservatism after the financial crisis of 1997 thorough the international comparison. The bankruptcy of financial institution has an greater impact on the process of financial crisis. The countries for comparative analysis are US, UK, Germany, Japan. US and UK are representative common law countries. Germany and Japan are representative code law countries. Also this paper analyzed the differences of accounting conservatism among the financial service industries after the financial crisis of 1997. The results showd that financial institution's accounting had a conservative tendency after the financial crisis of 1997. The stable preference after the financial crisis might be the reason for the accounting conservatism in the financial institutions. Bank and Insurance industries have the greater conservatism after the financial crisis. Those financial service industries(i.e., bank industry) are have a stronger accounting conservatism after the financial crisis. It might be the reason that the banks have a greater impacts on the economy in the case of bankruptcy.