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[석사학위 논문심사 안내] 2026년 6월 19일(금) 오후 2시~ / 김준석 석사과정 (학번:20244179)
작성자관리자
작성일2026.06.06.
조회수218
기술경영전문대학원 석사학위 논문심사를 아래와 같이 안내합니다.
1. 학 과: 기술경영전문대학원
2. 학 생 명: 김준석 (학번 : 20244179)
3. 논문제목:
(국문) 텍스트 기반 거버넌스 공시-인식 격차와 미래 거버넌스 논란
(영문) Text-Based Governance Disclosure-Perception Gap and Future Governance Controversies
4. Abstract :
This thesis examines whether a text-based discrepancy between formal overnance/control disclosure and employee-side governance salience predicts future governance controversies. I construct a Governance Disclosure Perception Gap as the year-standardized governance salience of 10-K Item 9A, the section on controls and procedures, minus the year-standardized governance salience of Glassdoor Pros. Using a firm-year panel combining Glassdoor reviews, 10-K filings, RepRisk incident data, stock returns, and financial controls for U.S. firms from 2013 to 2022, with RepRisk outcomes extended through 2024, I test whether this gap contains leading information about governance-related controversies and capital-market outcomes. The main complete-case sample contains 4,738 firm-year observations and 487 firms. Results from fixed-effects models show that a larger gap is positively associated with future RepRisk governance controversy at the two-year horizon. The gap predicts controversy occurrence, reach, severity, and reach × severity, while evidence for simple incident count is weaker. A one-standard-deviation increase in the gap corresponds to an approximately 3.26 percentage-point increase in future incident probability. In contrast, the gap provides limited evidence as a direct stock-return predictor and does not moderate the relation between RepRisk controversies and stock returns. Robustness and decomposition analyses suggest that occurrence is more disclosure-side driven, whereas future severity and intensity are more consistent with a mismatch between formal controls-and-procedures disclosure and employee-side governance salience. Overall, the gap is best interpreted as an early-warning indicator of future governance controversy rather than evidence of intentional misrepresentation.
5. 심사위원장: 조항정 교수님
6. 심사위원: 김륜희 교수님, 김의석 교수님
7. 심사일시: 2026년 6월 19일 (금요일) 오후 2시
8. 심사장소: N5 동 2113 호
1. 학 과: 기술경영전문대학원
2. 학 생 명: 김준석 (학번 : 20244179)
3. 논문제목:
(국문) 텍스트 기반 거버넌스 공시-인식 격차와 미래 거버넌스 논란
(영문) Text-Based Governance Disclosure-Perception Gap and Future Governance Controversies
4. Abstract :
This thesis examines whether a text-based discrepancy between formal overnance/control disclosure and employee-side governance salience predicts future governance controversies. I construct a Governance Disclosure Perception Gap as the year-standardized governance salience of 10-K Item 9A, the section on controls and procedures, minus the year-standardized governance salience of Glassdoor Pros. Using a firm-year panel combining Glassdoor reviews, 10-K filings, RepRisk incident data, stock returns, and financial controls for U.S. firms from 2013 to 2022, with RepRisk outcomes extended through 2024, I test whether this gap contains leading information about governance-related controversies and capital-market outcomes. The main complete-case sample contains 4,738 firm-year observations and 487 firms. Results from fixed-effects models show that a larger gap is positively associated with future RepRisk governance controversy at the two-year horizon. The gap predicts controversy occurrence, reach, severity, and reach × severity, while evidence for simple incident count is weaker. A one-standard-deviation increase in the gap corresponds to an approximately 3.26 percentage-point increase in future incident probability. In contrast, the gap provides limited evidence as a direct stock-return predictor and does not moderate the relation between RepRisk controversies and stock returns. Robustness and decomposition analyses suggest that occurrence is more disclosure-side driven, whereas future severity and intensity are more consistent with a mismatch between formal controls-and-procedures disclosure and employee-side governance salience. Overall, the gap is best interpreted as an early-warning indicator of future governance controversy rather than evidence of intentional misrepresentation.
5. 심사위원장: 조항정 교수님
6. 심사위원: 김륜희 교수님, 김의석 교수님
7. 심사일시: 2026년 6월 19일 (금요일) 오후 2시
8. 심사장소: N5 동 2113 호