근로자 대상 기업의 재취업지원서비스 제공이 기업가치에 미치는 영향에 관한 연구
The Effects of Corporate Re-Employment Support Service on Corporate Value
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초록

[Purpose]This study aimed to examine the effect of Corporate re-employment support service on Corporate value. [Methodology]The effect of re-employment support service on corporate value was analyzed by PSM matching corporates that have provided re-employment support service. In addition, we analyzed how the degree of participation in re-employment support service had affected Corporate value. [Findings]In results of analysis, it was found that the provision of re-employment support service had positive effects on Corporate value. Main results are the same as those of listed companies on the securities market, but are not the same as listed companies on the KOSDAQ market. In the case of the degree of participation in re-employment support service, the participation ratio of re-employment support service did not significantly affect Corporate value, whereas the non-participation ratio of re-employment support service was found to have negative effects on Corporate value. [Implications]Significant findings suggest that re-employment support service for workers in corporates can have positive effects on Corporate value regarded as an activity for corporate social responsibility. In addition, the ratio of participation in the re-employment support service did not significantly affect the Corporate value, but the ratio of non-participation negatively affected the Corporate value. Regardless of preliminary research findings, government's drived re-employment support service just started and therefore, the impact of the long-term application of re-employment support service needs to be evaluated frequently.

키워드

재취업지원서비스사회적 책임기업가치re-employment support servicesocial responsibilitycorporate value
제목
근로자 대상 기업의 재취업지원서비스 제공이 기업가치에 미치는 영향에 관한 연구
제목 (타언어)
The Effects of Corporate Re-Employment Support Service on Corporate Value
저자
이영민김진태
DOI
10.29189/KAIAAIR.40.1.04
발행일
2022-03
저널명
회계정보연구
40
1
페이지
107 ~ 128