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A Study on Accounting Information and Stock Price of IoT-related Companies after COVID-19

  • Journal of Internet of Things and Convergence
  • Abbr : JKIOTS
  • 2022, 8(1), pp.1-10
  • DOI : 10.20465/KIOTS.2022.8.1.001
  • Publisher : The Korea Internet of Things Society
  • Research Area : Engineering > Computer Science > Internet Information Processing
  • Received : December 20, 2021
  • Accepted : January 29, 2022
  • Published : February 28, 2022

Lee, Sangho 1,  Kwangmoon Cho 1

1목포대학교

Accredited

ABSTRACT

The purpose of this study is to establish a foundation for IoT-related industries to secure financial soundness and to dominate the global market after COVID-19. Through this study, the quantitative management status of IoT-related companies was checked. It also was attempted to preemptively prepare for corporate insolvency by examining the relationship between financial ratios in accordance with stock price fluctuations and designation of management items. This study selected 502 companies that were listed on the KOSPI and KOSDAQ in the stock market from 2019 to 2020. For statistical analysis, multiple regression analysis, difference analysis and logistic regression analysis were performed. The research results are as follows. First, it was found that the impact of IoT company accounting information on stock prices differs depending on before and after COVID-19. Second, it was found that there is a difference in the closing stock prices of IoT companies before and after COVID-19. Third, it was found that financial ratios according to stock price fluctuations exist differently after COVID-19. Fourth, it was found that the financial ratios according to the designation of management items after COVID-19 exist differently. Through these studies, some suggestions were made to secure the financial soundness of IoT companies and to lay the groundwork for leaping into the global market after COVID-19. Through the results of this study, it is expected that it will lead the growth of IoT companies and contribute to growth as a decacorn company of the future that can guarantee financial soundness in the changing financial market.

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