Split (1)

train · ~2.08B rows (showing the first 9.65M)

pair_id string	label int64	pair_type string	pair_subtype string	a_doc_id string	a_snippet_id int64	a_text_type string	a_text string	b_doc_id string	b_snippet_id int64	b_text_type string	b_text string	a_metadata unknown	b_metadata unknown
pos-700	1	positive	translation_chunk_internal	302	0	translation_chunk	In analyses that limited the sample to Big 4 auditors or compared them with individual Big 4 auditors,	302	1	translation_chunk	results such as increased audit quality were found after the sanctions against A Audit Firm.	{}	{}
pos-701	1	positive	sentence_translation	303	null	sentence	제재 이후에 는 특히 감사시간에서 이 추세가 역전되는 경향이 있다.	303	null	translation	After the sanctions, there is a tendency for this trend to reverse, especially in audit hours.	{}	{}
pos-702	1	positive	sentence_translation	304	null	sentence	즉, 제재 이후에는 A회계법인의 감사 보수와 시간이 다른 Big4 감사인에 비해 대체로 더 높다.	304	null	translation	In other words, after the sanctions, the audit fee and time of A Audit Firm are generally higher than that of other Big 4 auditors.	{}	{}
pos-703	1	positive	sentence_chunk_internal	305	0	sentence_chunk	한편 A회계법인과 다른 Big4 감사인을 비교하면, A회계법인이 제재 이	305	1	sentence_chunk	전 기간에는 더 적은 감사보수를 받고 있으며 시간 투입 또한 더 낮았다.	{}	{}
pos-704	1	positive	sentence_translation	305	null	sentence	한편 A회계법인과 다른 Big4 감사인을 비교하면, A회계법인이 제재 이 전 기간에는 더 적은 감사보수를 받고 있으며 시간 투입 또한 더 낮았다.	305	null	translation	Meanwhile, comparing A Audit Firm with other Big 4 auditors, A Audit Firm received less audit fees and lower time input during the entire period of the sanctions.	{}	{}
pos-705	1	positive	translation_chunk_internal	305	0	translation_chunk	Meanwhile, comparing A Audit Firm with other Big 4 auditors, A Audit Firm received	305	1	translation_chunk	less audit fees and lower time input during the entire period of the sanctions.	{}	{}
pos-706	1	positive	sentence_translation	306	null	sentence	기업의 규모가 이익조정에 미치는 영향을 통제하기 위해 총자산에 자연로그 값을 취한 SIZE 변수를 사용한다.	306	null	translation	In order to control the influence of a company's size on earnings adjustment, the SIZE variable, which incorporates the natural logarithm of total assets, is utilized.	{}	{}
pos-707	1	positive	translation_chunk_internal	306	0	translation_chunk	In order to control the influence of a company's size on earnings adjustment, the	306	1	translation_chunk	SIZE variable, which incorporates the natural logarithm of total assets, is utilized.	{}	{}
pos-708	1	positive	sentence_translation	307	null	sentence	기업의 수익성도 이익조정에 영향을 미칠 수 있으므로 이러한 영향을 통제하고자 총자산이익률을 통제변수에 포함한다.	307	null	translation	In order to control the impact of profitability on profit adjustment, the total return on assets is included as a control variable.	{}	{}
pos-709	1	positive	sentence_chunk_internal	308	0	sentence_chunk	발생액 이익조정은 이후 반전되는 효과가 나타난다는 선행연구의 결과를 고려하여	308	1	sentence_chunk	전기 총발생액을 전기총자산으로 표준화한 전기말 TACC를 통제변수로 고려한다.	{}	{}
pos-710	1	positive	sentence_translation	308	null	sentence	발생액 이익조정은 이후 반전되는 효과가 나타난다는 선행연구의 결과를 고려하여 전기 총발생액을 전기총자산으로 표준화한 전기말 TACC를 통제변수로 고려한다.	308	null	translation	Taking into account the findings of previous research indicating that the adjustment of accruals will lead to subsequent reversal effects, the previous term TACC, which standardizes total accruals as total electricity assets, is considered as a control variable.	{}	{}
pos-711	1	positive	translation_chunk_internal	308	0	translation_chunk	Taking into account the findings of previous research indicating that the adjustment of accruals will lead to subsequent reversal	308	1	translation_chunk	effects, the previous term TACC, which standardizes total accruals as total electricity assets, is considered as a control variable.	{}	{}
pos-712	1	positive	sentence_chunk_internal	309	0	sentence_chunk	영업현금흐름으로 측정한 기업의 경영성과에 대하여 경영성과가 낮은 기업은 상향 이익조정을 하고 경영성과가 높은 기업은	309	1	sentence_chunk	하향 이익조정을 하는 경향이 있으므로 이를 통제하고자 영업활동으로 인한 현금흐름을 총자산으로 나눈 값을 모형에 포함한다.	{}	{}
pos-713	1	positive	sentence_translation	309	null	sentence	영업현금흐름으로 측정한 기업의 경영성과에 대하여 경영성과가 낮은 기업은 상향 이익조정을 하고 경영성과가 높은 기업은 하향 이익조정을 하는 경향이 있으므로 이를 통제하고자 영업활동으로 인한 현금흐름을 총자산으로 나눈 값을 모형에 포함한다.	309	null	translation	In order to control the tendency of companies with low management performance to adjust their profits upward and companies with high management performance to adjust their profits downward, the model includes the value obtained by dividing the cash flow from operating activities by total assets, which measures the mana...	{}	{}
pos-714	1	positive	translation_chunk_internal	309	0	translation_chunk	In order to control the tendency of companies with low management performance to adjust their profits upward and companies with	309	1	translation_chunk	high management performance to adjust their profits downward, the model includes the value obtained by dividing the cash flow	{}	{}
pos-715	1	positive	translation_chunk_internal	309	0	translation_chunk	In order to control the tendency of companies with low management performance to adjust their profits upward and companies with	309	2	translation_chunk	from operating activities by total assets, which measures the management performance of a company based on operating cash flow.	{}	{}
pos-716	1	positive	translation_chunk_internal	309	1	translation_chunk	high management performance to adjust their profits downward, the model includes the value obtained by dividing the cash flow	309	2	translation_chunk	from operating activities by total assets, which measures the management performance of a company based on operating cash flow.	{}	{}
pos-717	1	positive	sentence_translation	310	null	sentence	본 연구는 2011년에서 2020년의 자료를 사용하며 제재기간인 2017년도는 분석에서 제외한다.	310	null	translation	This study uses data from 2011 to 2020, and 2017, which is the sanctions period, is excluded from the analysis.	{}	{}
pos-718	1	positive	sentence_chunk_internal	311	0	sentence_chunk	이는 주기 적 감사인 지정제 등 신외감법으로 인한 여러 제도들의 도입으로 인한 효과와 고객기업이	311	1	sentence_chunk	Big4 감사인에게 감사를 받는 것을 기피하는 성향의 복합적인 효과로 볼 수 있을 것이다.	{}	{}
pos-719	1	positive	sentence_translation	311	null	sentence	이는 주기 적 감사인 지정제 등 신외감법으로 인한 여러 제도들의 도입으로 인한 효과와 고객기업이 Big4 감사인에게 감사를 받는 것을 기피하는 성향의 복합적인 효과로 볼 수 있을 것이다.	311	null	translation	This can be seen as a combined effect of the introduction of various systems resulting from the New External Audit Act, such as the periodic auditor designation system, and the tendency of customer companies to avoid being audited by Big 4 auditors.	{}	{}
pos-720	1	positive	translation_chunk_internal	311	0	translation_chunk	This can be seen as a combined effect of the introduction of various systems resulting from the New External Audit Act, such	311	1	translation_chunk	as the periodic auditor designation system, and the tendency of customer companies to avoid being audited by Big 4 auditors.	{}	{}
pos-721	1	positive	sentence_translation	312	null	sentence	이때 표본 시작을 2011년으로 하는 것은 K-IFRS 도입 이전과 이후의 재 무제표에 내재된 차이를 통제하기 위함이다.	312	null	translation	At this time, starting the sample from 2011 is to control differences inherent in financial statements before and after the introduction of K-IFRS.	{}	{}
pos-722	1	positive	sentence_translation	313	null	sentence	본 연구는 6년 연속 감사인을 자유선임하여 2020년에 주기적 감사인 지정제의 적용을 받는 표본을 제거한다.	313	null	translation	This study eliminates samples that are subject to the periodic auditor designation system in 2020 by appointing auditors freely for six consecutive years.	{}	{}
pos-723	1	positive	sentence_chunk_internal	314	0	sentence_chunk	자산 규모가 2조 원 이상인 기업들은 2019년부터 표준감사시간제도와 내부회계 관리제도의 인증	314	1	sentence_chunk	수준 강화로 인해 감사품질이나 감사시간 등이 다른 기업과 차별적으로 달라졌을 것이며 이에 제외한다.	{}	{}
pos-724	1	positive	sentence_translation	314	null	sentence	자산 규모가 2조 원 이상인 기업들은 2019년부터 표준감사시간제도와 내부회계 관리제도의 인증 수준 강화로 인해 감사품질이나 감사시간 등이 다른 기업과 차별적으로 달라졌을 것이며 이에 제외한다.	314	null	translation	Due to the strengthening of the certification level of the standard audit time system and the internal accounting management system since 2019, companies with assets of KRW 2 trillion or more may have experienced differences in audit quality and audit time compared to other companies, and therefore, they are excluded.	{}	{}
pos-725	1	positive	translation_chunk_internal	314	0	translation_chunk	Due to the strengthening of the certification level of the standard audit time system and the internal accounting management system since 2019, companies with	314	1	translation_chunk	assets of KRW 2 trillion or more may have experienced differences in audit quality and audit time compared to other companies, and therefore, they are excluded.	{}	{}
pos-726	1	positive	sentence_chunk_internal	315	0	sentence_chunk	손상차손을 인식한 기업의 재량적 발생액이 높게 나타날 것으로 보고 재량적 발생액의 절 대값이	315	1	sentence_chunk	손상차손을 인식한 기업과 손상차손을 인식하지 않은 기업 간에 차이가 나는지를 분 석하였다.	{}	{}
pos-727	1	positive	sentence_translation	315	null	sentence	손상차손을 인식한 기업의 재량적 발생액이 높게 나타날 것으로 보고 재량적 발생액의 절 대값이 손상차손을 인식한 기업과 손상차손을 인식하지 않은 기업 간에 차이가 나는지를 분 석하였다.	315	null	translation	Considering that companies that recognized impairment losses would have high discretionary accruals, we analyzed whether the absolute value of discretionary accruals differed between companies that recognized impairment losses and companies that did not.	{}	{}
pos-728	1	positive	translation_chunk_internal	315	0	translation_chunk	Considering that companies that recognized impairment losses would have high discretionary accruals, we analyzed whether the	315	1	translation_chunk	absolute value of discretionary accruals differed between companies that recognized impairment losses and companies that did not.	{}	{}
pos-729	1	positive	sentence_translation	316	null	sentence	손상차손이 발생되면 손상차손이 발생되지 않을 때 보다 이익이 낮아져 부 채가 많은 기업은 이익조정에 대한 유인이 발생한다.	316	null	translation	When an impairment loss occurs, profits are lower than when no impairment loss occurs, so companies with a lot of debt have an incentive to adjust profits.	{}	{}
pos-730	1	positive	sentence_translation	317	null	sentence	연구가설 손상차손은 유형자산 및 무형자산의 회수가능액이 장부금액보다 낮을 경우 그 차액만큼 당 기손실로 인식된다.	317	null	translation	Research hypothesis: If the recoverable amount of tangible assets and intangible assets is lower than the book value, the impairment loss is recognized as a current loss equal to the difference.	{}	{}
pos-731	1	positive	translation_chunk_internal	317	0	translation_chunk	Research hypothesis: If the recoverable amount of tangible assets and intangible assets is lower	317	1	translation_chunk	than the book value, the impairment loss is recognized as a current loss equal to the difference.	{}	{}
pos-732	1	positive	sentence_translation	318	null	sentence	손상차손이 동종업종 평균보다 많은 기업 은 영업활동 현금흐름이 많을수록 이익을 하향 조정한다는 사실을 발견하였다.	318	null	translation	We found that companies with higher impairment losses than the industry average adjust their profits downward as cash flow from operating activities increases.	{}	{}
pos-733	1	positive	sentence_translation	319	null	sentence	연구 결과, 손상차손을 인식한 금액이 동종업종의 평균보다 많은 기업은 부채비율 이 높을수록 상향 이익조정을 하는 것으로 나타났다.	319	null	translation	As a result of the study, it was found that companies that recognized more impairment losses than the average in the same industry adjusted their profits upward as their debt ratio increased.	{}	{}
pos-734	1	positive	translation_chunk_internal	319	0	translation_chunk	As a result of the study, it was found that companies that recognized more impairment losses than	319	1	translation_chunk	the average in the same industry adjusted their profits upward as their debt ratio increased.	{}	{}
pos-735	1	positive	sentence_translation	320	null	sentence	연구모형 및 표본선정 개 요 회사가 보유한 유형 및 무형자산의 회수가능액이 장부금액보다 낮으면 손상차손을 인식하므로 당기 순이익은 감소된다.	320	null	translation	Overview of research model and sample selection: If the recoverable amount of tangible and intangible assets owned by a company is lower than the book value, an impairment loss is recognized, and net profit for the period is reduced.	{}	{}
pos-736	1	positive	translation_chunk_internal	320	0	translation_chunk	Overview of research model and sample selection: If the recoverable amount of tangible and intangible assets owned	320	1	translation_chunk	by a company is lower than the book value, an impairment loss is recognized, and net profit for the period is reduced.	{}	{}
pos-737	1	positive	sentence_chunk_internal	321	0	sentence_chunk	전체표본의 계속감사기간을 살펴보면, 2019년을 기준으로 평균 계속감사기간은 약	321	1	sentence_chunk	3~5년이며, 계속감사기간이 최대 20년 이상인 기업도 존재하는 것으로 보인다.	{}	{}
pos-738	1	positive	sentence_translation	321	null	sentence	전체표본의 계속감사기간을 살펴보면, 2019년을 기준으로 평균 계속감사기간은 약 3~5년이며, 계속감사기간이 최대 20년 이상인 기업도 존재하는 것으로 보인다.	321	null	translation	Based on the examination of the overall sample, the average duration of continuous audits as of 2019 is approximately 3 to 5 years, with some companies having a continuous audit period exceeding 20 years.	{}	{}
pos-739	1	positive	translation_chunk_internal	321	0	translation_chunk	Based on the examination of the overall sample, the average duration of continuous audits as of 2019	321	1	translation_chunk	is approximately 3 to 5 years, with some companies having a continuous audit period exceeding 20 years.	{}	{}
pos-740	1	positive	sentence_chunk_internal	322	0	sentence_chunk	한편 BIG4 감사인에게 감사를 받은 기업은 전체표본의 44%이고 전체 표본기업의 약 24%가 초도감사 기업이며,	322	1	sentence_chunk	순손실을 기록한 기업은 전체표본의 32%를 차지하는 것으로 나 1) 위 표는 회귀모형에 사용된 변수들의 기술통계량이다.	{}	{}
pos-741	1	positive	sentence_translation	322	null	sentence	한편 BIG4 감사인에게 감사를 받은 기업은 전체표본의 44%이고 전체 표본기업의 약 24%가 초도감사 기업이며, 순손실을 기록한 기업은 전체표본의 32%를 차지하는 것으로 나 1) 위 표는 회귀모형에 사용된 변수들의 기술통계량이다.	322	null	translation	Meanwhile, 44% of the total sample companies received audits from BIG4 auditors, approximately 24% of the total sample companies were first-time audited companies; companies with net losses accounted for 32% of the total sample, and the table above represents the descriptive statistics of the variables used in the regr...	{}	{}
pos-742	1	positive	translation_chunk_internal	322	0	translation_chunk	Meanwhile, 44% of the total sample companies received audits from BIG4 auditors, approximately 24% of the total	322	1	translation_chunk	sample companies were first-time audited companies; companies with net losses accounted for 32% of the total	{}	{}
pos-743	1	positive	translation_chunk_internal	322	0	translation_chunk	Meanwhile, 44% of the total sample companies received audits from BIG4 auditors, approximately 24% of the total	322	2	translation_chunk	sample, and the table above represents the descriptive statistics of the variables used in the regression model.	{}	{}
pos-744	1	positive	translation_chunk_internal	322	1	translation_chunk	sample companies were first-time audited companies; companies with net losses accounted for 32% of the total	322	2	translation_chunk	sample, and the table above represents the descriptive statistics of the variables used in the regression model.	{}	{}
pos-745	1	positive	sentence_chunk_internal	323	0	sentence_chunk	시장점유율 측면에서는 제재 이전에는 다른 감사인과 유의한 차이가 없었으나, 제재 이후에는 유의하게 점유율이 낮아 A	323	1	sentence_chunk	회계법인의 감사품질이 향상되었음에도 불구하고 고객과의 계약이 제재 이전 수준으로 회복 되지는 못하고 있음을 발견하였다.	{}	{}
pos-746	1	positive	sentence_translation	323	null	sentence	시장점유율 측면에서는 제재 이전에는 다른 감사인과 유의한 차이가 없었으나, 제재 이후에는 유의하게 점유율이 낮아 A 회계법인의 감사품질이 향상되었음에도 불구하고 고객과의 계약이 제재 이전 수준으로 회복 되지는 못하고 있음을 발견하였다.	323	null	translation	In terms of market share, there was no significant difference from other auditors before the sanctions, but it was found that the contract with the customer was not restored to the level before the sanctions, even though the audit quality of A Audit Firm was improved because of the significantly lower market share afte...	{}	{}
pos-747	1	positive	translation_chunk_internal	323	0	translation_chunk	In terms of market share, there was no significant difference from other auditors before the sanctions, but it	323	1	translation_chunk	was found that the contract with the customer was not restored to the level before the sanctions, even though the	{}	{}
pos-748	1	positive	translation_chunk_internal	323	0	translation_chunk	In terms of market share, there was no significant difference from other auditors before the sanctions, but it	323	2	translation_chunk	audit quality of A Audit Firm was improved because of the significantly lower market share after the sanctions.	{}	{}
pos-749	1	positive	translation_chunk_internal	323	1	translation_chunk	was found that the contract with the customer was not restored to the level before the sanctions, even though the	323	2	translation_chunk	audit quality of A Audit Firm was improved because of the significantly lower market share after the sanctions.	{}	{}
pos-750	1	positive	sentence_translation	324	null	sentence	특히 감사보수와 감 사시간이 모두 증가한 것은 A회계법인의 자구적 노력이 감사품질 향상으로 반영되었을 가능 성을 시사한다.	324	null	translation	In particular, the increase in both audit fees and audit hours suggests that the self-help efforts of A Audit Firm may have been reflected in the improvement of audit quality.	{}	{}
pos-751	1	positive	translation_chunk_internal	324	0	translation_chunk	In particular, the increase in both audit fees and audit hours suggests that the self-help	324	1	translation_chunk	efforts of A Audit Firm may have been reflected in the improvement of audit quality.	{}	{}
pos-752	1	positive	sentence_translation	325	null	sentence	향후 정책당국은 제재 대상을 보다 면밀하게 검토하여 그 효과를 극대화하는 방안을 모색할 필요가 있다.	325	null	translation	In the future, policy authorities will need to review sanction targets more closely and find ways to maximize their effectiveness.	{}	{}
pos-753	1	positive	sentence_translation	326	null	sentence	손상차손의 인식금액은 당기손익에 반영 되어 이익을 감소시키는 역할을 한다.	326	null	translation	The amount recognized as an impairment loss is reflected in profit or loss and serves to reduce profit.	{}	{}
pos-754	1	positive	sentence_chunk_internal	327	0	sentence_chunk	영업활동으로 인 한 현금흐름이 많은 개별기업의 특성에 따라 손상차손을 인식하는	327	1	sentence_chunk	시점에 손실을 미리 인식 하는 빅-배스 전략을 사용하는지를 검증하는데 있다.	{}	{}
pos-755	1	positive	sentence_translation	327	null	sentence	영업활동으로 인 한 현금흐름이 많은 개별기업의 특성에 따라 손상차손을 인식하는 시점에 손실을 미리 인식 하는 빅-배스 전략을 사용하는지를 검증하는데 있다.	327	null	translation	The purpose is to verify whether the big-bath strategy, which recognizes losses in advance at the time of recognizing impairment losses, is used depending on the characteristics of individual companies with high cash flow from operating activities.	{}	{}
pos-756	1	positive	translation_chunk_internal	327	0	translation_chunk	The purpose is to verify whether the big-bath strategy, which recognizes losses in advance at the time of recognizing impairment	327	1	translation_chunk	losses, is used depending on the characteristics of individual companies with high cash flow from operating activities.	{}	{}
pos-757	1	positive	sentence_chunk_internal	328	0	sentence_chunk	특히, 부채비율이 높은 개별기업의 특성에 따라 부채계약 위반의 가능성 및	328	1	sentence_chunk	채무의 조기 상환 압박 등을 방지하기 위해 이익을 상향 조정하는지 살펴본다.	{}	{}
pos-758	1	positive	sentence_translation	328	null	sentence	특히, 부채비율이 높은 개별기업의 특성에 따라 부채계약 위반의 가능성 및 채무의 조기 상환 압박 등을 방지하기 위해 이익을 상향 조정하는지 살펴본다.	328	null	translation	Particularly, we examine whether profits are adjusted upward to prevent the possibility of violating debt contracts and pressure for early repayment of debts, depending on the characteristics of individual companies with a high debt ratio.	{}	{}
pos-759	1	positive	translation_chunk_internal	328	0	translation_chunk	Particularly, we examine whether profits are adjusted upward to prevent the possibility of violating debt contracts and	328	1	translation_chunk	pressure for early repayment of debts, depending on the characteristics of individual companies with a high debt ratio.	{}	{}
pos-760	1	positive	sentence_chunk_internal	329	0	sentence_chunk	WTO는 다자간 무역협상을 통해 기존의 관세인하협상을 더욱 확대시켜 나가는	329	1	sentence_chunk	한편, 각종 비관세 장벽 또한 철폐하여 전 세계의 무역자유화를 추구하고 있다.	{}	{}
pos-761	1	positive	sentence_translation	329	null	sentence	WTO는 다자간 무역협상을 통해 기존의 관세인하협상을 더욱 확대시켜 나가는 한편, 각종 비관세 장벽 또한 철폐하여 전 세계의 무역자유화를 추구하고 있다.	329	null	translation	The WTO aims to expand the existing tariff reduction negotiations through multilateral trade negotiations, while also eliminating various non-tariff barriers to promote global trade liberalization.	{}	{}
pos-762	1	positive	translation_chunk_internal	329	0	translation_chunk	The WTO aims to expand the existing tariff reduction negotiations through multilateral trade	329	1	translation_chunk	negotiations, while also eliminating various non-tariff barriers to promote global trade liberalization.	{}	{}
pos-763	1	positive	sentence_chunk_internal	330	0	sentence_chunk	다자간 무역협정보다는 쌍무적 무역협정에 큰 비중을 두었던 미국이 태도를 바꿈에 따라,	330	1	sentence_chunk	이를 계기로 무역자유화에 따른 관세철폐 혹은 무관세 무역은 더욱 빠르게 진전될 전망이다.	{}	{}
pos-764	1	positive	sentence_translation	330	null	sentence	다자간 무역협정보다는 쌍무적 무역협정에 큰 비중을 두었던 미국이 태도를 바꿈에 따라, 이를 계기로 무역자유화에 따른 관세철폐 혹은 무관세 무역은 더욱 빠르게 진전될 전망이다.	330	null	translation	With the change in attitude by the U.S., which previously emphasized bilateral trade agreements over multilateral trade agreements, it is expected that the progress of tariff elimination or tariff-free trade due to trade liberalization will accelerate.	{}	{}
pos-765	1	positive	translation_chunk_internal	330	0	translation_chunk	With the change in attitude by the U.S., which previously emphasized bilateral trade agreements over multilateral trade agreements,	330	1	translation_chunk	it is expected that the progress of tariff elimination or tariff-free trade due to trade liberalization will accelerate.	{}	{}
pos-766	1	positive	sentence_chunk_internal	331	0	sentence_chunk	도하라운드 협정에서 각료선언문을 채택함으로써, 이를 토대로 회원국들은 2002년부터 3년 동안	331	1	sentence_chunk	농업․서비스업․수산업․반덤핑 분야의 개별협상을 진행하여, 2004년 말까지 각 분야의 시장개방 협상을 마무리하여야 한다.	{}	{}
pos-767	1	positive	sentence_translation	331	null	sentence	도하라운드 협정에서 각료선언문을 채택함으로써, 이를 토대로 회원국들은 2002년부터 3년 동안 농업․서비스업․수산업․반덤핑 분야의 개별협상을 진행하여, 2004년 말까지 각 분야의 시장개방 협상을 마무리하여야 한다.	331	null	translation	Based on the adoption of the Ministerial Declaration in the Doha Round Agreement, member countries are required to engage in separate negotiations in the areas of agriculture, services, fisheries, and anti-dumping from 2002 for a period of three years, and finalize market opening negotiations in each sector by the end ...	{}	{}
pos-768	1	positive	translation_chunk_internal	331	0	translation_chunk	Based on the adoption of the Ministerial Declaration in the Doha Round Agreement, member countries are required	331	1	translation_chunk	to engage in separate negotiations in the areas of agriculture, services, fisheries, and anti-dumping from	{}	{}
pos-769	1	positive	translation_chunk_internal	331	0	translation_chunk	Based on the adoption of the Ministerial Declaration in the Doha Round Agreement, member countries are required	331	2	translation_chunk	2002 for a period of three years, and finalize market opening negotiations in each sector by the end of 2004.	{}	{}
pos-770	1	positive	translation_chunk_internal	331	1	translation_chunk	to engage in separate negotiations in the areas of agriculture, services, fisheries, and anti-dumping from	331	2	translation_chunk	2002 for a period of three years, and finalize market opening negotiations in each sector by the end of 2004.	{}	{}
pos-771	1	positive	sentence_chunk_internal	332	0	sentence_chunk	이러한 상황에서, 2002년 6월 미국은 도하개발아젠다 회의에서 농산물에 부과된 관세에 상한선을	332	1	sentence_chunk	설정하자고 제안하였고, 2002년 11월에는 공산품에 부과된 관세를 2015년까지 철폐하자고 제안하였다.	{}	{}
pos-772	1	positive	sentence_translation	332	null	sentence	이러한 상황에서, 2002년 6월 미국은 도하개발아젠다 회의에서 농산물에 부과된 관세에 상한선을 설정하자고 제안하였고, 2002년 11월에는 공산품에 부과된 관세를 2015년까지 철폐하자고 제안하였다.	332	null	translation	In such a situation, the United States proposed in June 2002 at the Doha Development Agenda meeting to establish an upper limit on tariffs imposed on agricultural products, and in November 2002, it suggested abolishing tariffs imposed on industrial products by 2015.	{}	{}
pos-773	1	positive	translation_chunk_internal	332	0	translation_chunk	In such a situation, the United States proposed in June 2002 at the Doha Development Agenda meeting to establish an upper limit on	332	1	translation_chunk	tariffs imposed on agricultural products, and in November 2002, it suggested abolishing tariffs imposed on industrial products by 2015.	{}	{}
pos-774	1	positive	sentence_translation	333	null	sentence	이는 A회계법인의 자정 노력이 감사품질을 향상하는 성과가 있었음을 시사한다.	333	null	translation	This suggests that A Audit Firm's self-purification efforts have resulted in improving audit quality.	{}	{}
pos-775	1	positive	sentence_chunk_internal	334	0	sentence_chunk	이는 가설 7을 검증한 것으로 A회계법인의 제 재 전에 비해 제재 후 높아진 감사품질의 차이가	334	1	sentence_chunk	다른 회계법인의 동일 기간 동안의 감사품질 차이에 비해 통계적으로 유의하게 더 큼을 시사한다.	{}	{}
pos-776	1	positive	sentence_translation	334	null	sentence	이는 가설 7을 검증한 것으로 A회계법인의 제 재 전에 비해 제재 후 높아진 감사품질의 차이가 다른 회계법인의 동일 기간 동안의 감사품질 차이에 비해 통계적으로 유의하게 더 큼을 시사한다.	334	null	translation	This is a verification of hypothesis 7, which suggests that the difference in audit quality that increased after sanctions compared to before sanctions by A Audit Firm is statistically significantly greater than that of other audit firms during the same period.	{}	{}
pos-777	1	positive	translation_chunk_internal	334	0	translation_chunk	This is a verification of hypothesis 7, which suggests that the difference in audit quality that increased after sanctions compared	334	1	translation_chunk	to before sanctions by A Audit Firm is statistically significantly greater than that of other audit firms during the same period.	{}	{}
pos-778	1	positive	sentence_translation	335	null	sentence	통제변수들을 살펴보면, 기업규모, 자산회전율, 손실 보고 여부는 두 종속변수와 모두 유의 한 음의 관계를 가진다.	335	null	translation	Looking at the control variables, company size, asset turnover rate, and loss reporting have a significant negative relationship with both dependent variables.	{}	{}
pos-779	1	positive	sentence_chunk_internal	336	0	sentence_chunk	손상차손 금액이 산업평균보다 많 은 기업은 부채가 증가할수록 이익을 상향 조정하는지를	336	1	sentence_chunk	검증하기 위하여 AI와 LEV의 상호작용변수를 포함하는 연구모형을 설정한다.	{}	{}
pos-780	1	positive	sentence_translation	336	null	sentence	손상차손 금액이 산업평균보다 많 은 기업은 부채가 증가할수록 이익을 상향 조정하는지를 검증하기 위하여 AI와 LEV의 상호작용변수를 포함하는 연구모형을 설정한다.	336	null	translation	Companies whose impairment losses are higher than the industry average set up a research model that includes interaction variables between AI and LEV to verify whether profits are adjusted upward as debt increases.	{}	{}
pos-781	1	positive	translation_chunk_internal	336	0	translation_chunk	Companies whose impairment losses are higher than the industry average set up a research model that includes	336	1	translation_chunk	interaction variables between AI and LEV to verify whether profits are adjusted upward as debt increases.	{}	{}
pos-782	1	positive	sentence_chunk_internal	337	0	sentence_chunk	손상차손을 인식한 기 업이 영업활동으로 인한 현금흐름이 양호할 경우 빅-배스를 유도하기 위해 이익을	337	1	sentence_chunk	하향 조정 한다는 연구가설 2를 검증하기 위하여 연구모형에 AI와 OCF의 상호작용변수를 포함한다.	{}	{}
pos-783	1	positive	sentence_translation	337	null	sentence	손상차손을 인식한 기 업이 영업활동으로 인한 현금흐름이 양호할 경우 빅-배스를 유도하기 위해 이익을 하향 조정 한다는 연구가설 2를 검증하기 위하여 연구모형에 AI와 OCF의 상호작용변수를 포함한다.	337	null	translation	To verify Research Hypothesis 2, which posits that companies recognizing impairment losses adjust their profits downward to induce big baths when cash flows from operating activities are favorable, the research model includes an interaction variable of AI and OCF.	{}	{}
pos-784	1	positive	translation_chunk_internal	337	0	translation_chunk	To verify Research Hypothesis 2, which posits that companies recognizing impairment losses adjust their profits downward to induce	337	1	translation_chunk	big baths when cash flows from operating activities are favorable, the research model includes an interaction variable of AI and OCF.	{}	{}
pos-785	1	positive	sentence_translation	338	null	sentence	수출재의 국내가격과 수입재의 국내가격의 정의는 기본적으로 상대적 구매력평가설을 전제하고 있다.	338	null	translation	The definition of the domestic price of export goods and the domestic price of imported goods is basically premised on the theory of relative purchasing power parity.	{}	{}
pos-786	1	positive	translation_chunk_internal	338	0	translation_chunk	The definition of the domestic price of export goods and the domestic price of	338	1	translation_chunk	imported goods is basically premised on the theory of relative purchasing power parity.	{}	{}
pos-787	1	positive	sentence_translation	339	null	sentence	실물부문과 금융부문의 상호작용은 실물부문에서 금융부문으로의 파급 경로와 금융부문에서 실물부문으로의 파급경로를 살펴봄으로써 파악할 수 있다.	339	null	translation	The interaction between the real sector and the financial sector can be understood by examining the spillover path from the real sector to the financial sector and the spillover path from the financial sector to the real sector.	{}	{}
pos-788	1	positive	translation_chunk_internal	339	0	translation_chunk	The interaction between the real sector and the financial sector can be understood by examining the spillover path	339	1	translation_chunk	from the real sector to the financial sector and the spillover path from the financial sector to the real sector.	{}	{}
pos-789	1	positive	sentence_translation	340	null	sentence	본 논문에서는 무역자유화의 경제적 효과를 FCGE 모형을 이용하여 계측하고, 그 분석결 과를 CGE 모형을 이용한 분석결과와 비교하였다.	340	null	translation	In this paper, the economic effects of trade liberalization were measured using the FCGE model, and the results were compared with the analysis results obtained using the CGE model.	{}	{}
pos-790	1	positive	translation_chunk_internal	340	0	translation_chunk	In this paper, the economic effects of trade liberalization were measured using the FCGE	340	1	translation_chunk	model, and the results were compared with the analysis results obtained using the CGE model.	{}	{}
pos-791	1	positive	sentence_chunk_internal	341	0	sentence_chunk	이와 같은 분석결과 는 농림수산업과 광업의 경우 무역장벽이 관세부과 형태로 이루어졌다기보다는 비 관세 장벽의 형태로 부과되는	341	1	sentence_chunk	것이 일반적이고, 서비스업의 경우 비교역재의 성격을 지니고 있어 시장개방이 이루어지지 않은 상태가 일반적이기 때문이다.	{}	{}
pos-792	1	positive	sentence_translation	341	null	sentence	이와 같은 분석결과 는 농림수산업과 광업의 경우 무역장벽이 관세부과 형태로 이루어졌다기보다는 비 관세 장벽의 형태로 부과되는 것이 일반적이고, 서비스업의 경우 비교역재의 성격을 지니고 있어 시장개방이 이루어지지 않은 상태가 일반적이기 때문이다.	341	null	translation	Such analysis results are typical because, in the case of agriculture, forestry, fisheries, and mining, trade barriers tend to be imposed in the form of non-tariff barriers rather than tariffs, and for the service industry, it is generally characterized as a non-traded good, so it is common for the market to remain clo...	{}	{}
pos-793	1	positive	translation_chunk_internal	341	0	translation_chunk	Such analysis results are typical because, in the case of agriculture, forestry, fisheries, and mining, trade barriers	341	1	translation_chunk	tend to be imposed in the form of non-tariff barriers rather than tariffs, and for the service industry, it is	{}	{}
pos-794	1	positive	translation_chunk_internal	341	0	translation_chunk	Such analysis results are typical because, in the case of agriculture, forestry, fisheries, and mining, trade barriers	341	2	translation_chunk	generally characterized as a non-traded good, so it is common for the market to remain closed or not fully opened.	{}	{}
pos-795	1	positive	translation_chunk_internal	341	1	translation_chunk	tend to be imposed in the form of non-tariff barriers rather than tariffs, and for the service industry, it is	341	2	translation_chunk	generally characterized as a non-traded good, so it is common for the market to remain closed or not fully opened.	{}	{}
pos-796	1	positive	sentence_translation	342	null	sentence	현실적으로 일국의 국민경 제는 실물부문과 금융부문이 상호 연계되어 있다.	342	null	translation	In reality, the real sector and financial sector of a country's national economy are interconnected.	{}	{}
pos-797	1	positive	sentence_chunk_internal	343	0	sentence_chunk	스닥시장 기업을 대상으로 2011년부터 2018년까지의 기간 동안 영업권의 회수가능액의 측정 에	343	1	sentence_chunk	사용한 추정치에 대한 정보 관련 주석공시를 한 기업의 주가 가치 관련성이 높은 것으로 나타났다.	{}	{}
pos-798	1	positive	sentence_translation	343	null	sentence	스닥시장 기업을 대상으로 2011년부터 2018년까지의 기간 동안 영업권의 회수가능액의 측정 에 사용한 추정치에 대한 정보 관련 주석공시를 한 기업의 주가 가치 관련성이 높은 것으로 나타났다.	343	null	translation	For companies listed on the KOSDAQ market, from 2011 to 2018, it was found that the relevance of stock price value was high for companies that disclosed notes related to the estimates used in measuring the recoverable amount of goodwill.	{}	{}
pos-799	1	positive	translation_chunk_internal	343	0	translation_chunk	For companies listed on the KOSDAQ market, from 2011 to 2018, it was found that the relevance of stock price value was	343	1	translation_chunk	high for companies that disclosed notes related to the estimates used in measuring the recoverable amount of goodwill.	{}	{}

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