메뉴 건너뛰기




Volumn 19, Issue 3, 2010, Pages 603-627

The association of board independence and ownership concentration with voluntary disclosure: A meta-analysis

Author keywords

[No Author keywords available]

Indexed keywords


EID: 77956526879     PISSN: 09638180     EISSN: 14684497     Source Type: Journal    
DOI: 10.1080/09638180.2010.496979     Document Type: Article
Times cited : (181)

References (72)
  • 1
    • 77956534826 scopus 로고    scopus 로고
    • Denotes studies that were canvassed for meta-analysis
    • Denotes studies that were canvassed for meta-analysis.
  • 2
    • 0038909340 scopus 로고    scopus 로고
    • Managerial discretion and voluntary disclosure: Empirical evidence from the New Zealand life industry
    • Adams, M. and Hossain, M. (1998) Managerial discretion and voluntary disclosure: empirical evidence from the New Zealand life industry, Journal of Accounting and Public Policy, 17, pp. 245-281.
    • (1998) Journal of Accounting and Public Policy , vol.17 , pp. 245-281
    • Adams, M.1    Hossain, M.2
  • 3
    • 77953782018 scopus 로고    scopus 로고
    • Essays on disclosure practices in Sweden - causes and effects
    • (Lund: Lund University Press)
    • Adrem, A. H. (1999) Essays on Disclosure Practices in Sweden - Causes and Effects, Lund Studies in Economics and Management 51 (Lund: Lund University Press).
    • (1999) Lund Studies in Economics and Management , vol.51
    • Adrem, A.H.1
  • 4
    • 0033095793 scopus 로고    scopus 로고
    • Association between corporate characteristic and disclosure levels in annual reports: A meta-analysis
    • Ahmed, K. and Courtis, J. K. (1999) Association between corporate characteristic and disclosure levels in annual reports: a meta-analysis, British Accounting Review, 31(1), pp. 35-61.
    • (1999) British Accounting Review , vol.31 , Issue.1 , pp. 35-61
    • Ahmed, K.1    Courtis, J.K.2
  • 5
    • 33644745549 scopus 로고    scopus 로고
    • Factor influencing voluntary corporate disclosure by Kenyan companies
    • Barako, D., Hancock, P. and Izan, H. (2006) Factor influencing voluntary corporate disclosure by Kenyan companies, Corporate Governance International Review, 14(2), pp. 107-138.
    • (2006) Corporate Governance International Review , vol.14 , Issue.2 , pp. 107-138
    • Barako, D.1    Hancock, P.2    Izan, H.3
  • 6
    • 33749007140 scopus 로고    scopus 로고
    • Voluntary environmental disclosures by large UK companies
    • Brammer, S. and Pavelin, S. (2006) Voluntary environmental disclosures by large UK companies, Journal of Business Finance and Accounting, 33(7), pp. 1168-1188.
    • (2006) Journal of Business Finance and Accounting , vol.33 , Issue.7 , pp. 1168-1188
    • Brammer, S.1    Pavelin, S.2
  • 7
    • 0033095413 scopus 로고    scopus 로고
    • Accountant's job satisfaction: A meta-analysis
    • Brierley, J. A. (1999) Accountant's job satisfaction: a meta-analysis, British Accounting Review, 31, pp. 63-84.
    • (1999) British Accounting Review , vol.31 , pp. 63-84
    • Brierley, J.A.1
  • 8
    • 37549007195 scopus 로고    scopus 로고
    • Corporate governance and intellectual capital disclosure: An analysis of European biotechnology companies
    • Cerbioni, F. and Parbonetti, A. (2007) Corporate governance and intellectual capital disclosure: an analysis of European biotechnology companies, European Accounting Review, 16(4), pp. 791-826.
    • (2007) European Accounting Review , vol.16 , Issue.4 , pp. 791-826
    • Cerbioni, F.1    Parbonetti, A.2
  • 9
    • 0036083832 scopus 로고    scopus 로고
    • Ownership structure and corporate voluntary disclosure in Hong Kong and Singapore
    • Chau, G. and Gray, S. (2002) Ownership structure and corporate voluntary disclosure in Hong Kong and Singapore, The International Journal of Accounting, 37, pp. 247-265.
    • (2002) The International Journal of Accounting , vol.37 , pp. 247-265
    • Chau, G.1    Gray, S.2
  • 10
    • 33748050800 scopus 로고    scopus 로고
    • Board composition, regulatory regime and voluntary disclosure
    • Cheng, E. and Courtenay, S. (2006) Board composition, regulatory regime and voluntary disclosure, The International Journal of Accounting, 41, pp. 262-289.
    • (2006) The International Journal of Accounting , vol.41 , pp. 262-289
    • Cheng, E.1    Courtenay, S.2
  • 12
    • 84949164402 scopus 로고
    • Disclosure in the corporate annual reports of Swedish companies
    • Cooke, T. E. (1989) Disclosure in the corporate annual reports of Swedish companies, Accounting and Business Research, 19, pp. 533-541.
    • (1989) Accounting and Business Research , vol.19 , pp. 533-541
    • Cooke, T.E.1
  • 14
    • 85006639074 scopus 로고    scopus 로고
    • Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions?
    • Cormier, D., Magnan, M. and Van Velthoven, B. (2005) Environmental disclosure quality in large German companies: economic incentives, public pressures or institutional conditions? European Accounting Review, 14(1), pp. 3-39.
    • (2005) European Accounting Review , vol.14 , Issue.1 , pp. 3-39
    • Cormier, D.1    Magnan, M.2    van Velthoven, B.3
  • 15
    • 84992965216 scopus 로고
    • Discretionary disclosure of reserves by oil and gas companies: An economic analysis
    • Craswell, A. and Taylor, S. (1992) Discretionary disclosure of reserves by oil and gas companies: an economic analysis, Journal of Business, Finance and Accounting, 19, pp. 295-308.
    • (1992) Journal of Business, Finance and Accounting , vol.19 , pp. 295-308
    • Craswell, A.1    Taylor, S.2
  • 16
    • 0346762522 scopus 로고    scopus 로고
    • Meta-analytic reviews of board composition, leadership structure, and financial performance
    • Dalton, D. R., Daily, C. M., Ellstrand, A. E. and Johnson, J. L. (1998) Meta-analytic reviews of board composition, leadership structure, and financial performance, Strategic Management Journal, 19, pp. 269-290.
    • (1998) Strategic Management Journal , vol.19 , pp. 269-290
    • Dalton, D.R.1    Daily, C.M.2    Ellstrand, A.E.3    Johnson, J.L.4
  • 18
    • 0037298037 scopus 로고    scopus 로고
    • Meta-analyses of financial performance and equity: Fusion or confusion?
    • Dalton, D., Daily, C., Trevis, S. and Roengpitya, R. (2003) Meta-analyses of financial performance and equity: fusion or confusion?, Academy of Management Journal, 46, pp. 13-26.
    • (2003) Academy of Management Journal , vol.46 , pp. 13-26
    • Dalton, D.1    Daily, C.2    Trevis, S.3    Roengpitya, R.4
  • 19
    • 84942585214 scopus 로고
    • Disclosure, liquidity and the cost of capital
    • Diamond, D. W. and Verrecchia, R. E. (1991) Disclosure, liquidity and the cost of capital, The Journal of Finance, 41, pp. 1325-1359.
    • (1991) The Journal of Finance , vol.41 , pp. 1325-1359
    • Diamond, D.W.1    Verrecchia, R.E.2
  • 20
    • 0037970141 scopus 로고    scopus 로고
    • Corporate governance and voluntary disclosure
    • Eng, L. and Mak, Y. (2003) Corporate governance and voluntary disclosure, Journal of Accounting and Public Policy, 22, pp. 325-345.
    • (2003) Journal of Accounting and Public Policy , vol.22 , pp. 325-345
    • Eng, L.1    Mak, Y.2
  • 21
    • 0000172445 scopus 로고
    • Separation of ownership and control
    • Fama, E. and Jensen, M. (1983) Separation of ownership and control, Journal of Law and Economics, 26, pp. 301-325.
    • (1983) Journal of Law and Economics , vol.26 , pp. 301-325
    • Fama, E.1    Jensen, M.2
  • 24
    • 0001480025 scopus 로고
    • Corporate governance and disclosure quality
    • Forker, J. J. (1992) Corporate governance and disclosure quality, Accounting and Business Research, 22, pp. 111-124.
    • (1992) Accounting and Business Research , vol.22 , pp. 111-124
    • Forker, J.J.1
  • 25
    • 28844455550 scopus 로고    scopus 로고
    • Managerial ownership and accounting disclosure: An empirical study
    • Gelb, D. (2000) Managerial ownership and accounting disclosure: an empirical study, Review of Quantitative Finance and Accounting, 15, pp. 169-185.
    • (2000) Review of Quantitative Finance and Accounting , vol.15 , pp. 169-185
    • Gelb, D.1
  • 26
    • 0347347167 scopus 로고    scopus 로고
    • Corporate disclosure policy and the informativeness of stock prices
    • Gelb, D. and Zarowin, P. (2002) Corporate disclosure policy and the informativeness of stock prices, Review of Account Studies, 7, pp. 33-52.
    • (2002) Review of Account Studies , vol.7 , pp. 33-52
    • Gelb, D.1    Zarowin, P.2
  • 27
    • 84935809492 scopus 로고
    • A meta-analytic review of the relationship between size and performance, the productivity and efficiency of organizations and their subunits
    • Gooding, R. and Wagner, J. A. (1985) A meta-analytic review of the relationship between size and performance, the productivity and efficiency of organizations and their subunits, Administrative Science Quarterly, 30(4), pp. 462-481.
    • (1985) Administrative Science Quarterly , vol.30 , Issue.4 , pp. 462-481
    • Gooding, R.1    Wagner, J.A.2
  • 28
    • 5744221329 scopus 로고    scopus 로고
    • Board leadership, outside directors expertise and voluntary corporate disclosures
    • Gul, F. and Leung, S. (2004) Board leadership, outside directors expertise and voluntary corporate disclosures, Journal of Accounting and Public Policy, 23, pp. 351-379.
    • (2004) Journal of Accounting and Public Policy , vol.23 , pp. 351-379
    • Gul, F.1    Leung, S.2
  • 29
    • 84993027594 scopus 로고    scopus 로고
    • Culture, corporate governance and disclosure in Malaysian corporations
    • Hannifa, R. M. and Cooke, T. E. (2002) Culture, corporate governance and disclosure in Malaysian corporations, Abacus, 38(3), pp. 317-349.
    • (2002) Abacus , vol.38 , Issue.3 , pp. 317-349
    • Hannifa, R.M.1    Cooke, T.E.2
  • 30
    • 27644469986 scopus 로고    scopus 로고
    • The impact of culture and governance on corporate social disclosure
    • Hannifa, R. M. and Cooke, T. E. (2005) The impact of culture and governance on corporate social disclosure, Journal of Accounting and Public Policy, 24, pp. 391-430.
    • (2005) Journal of Accounting and Public Policy , vol.24 , pp. 391-430
    • Hannifa, R.M.1    Cooke, T.E.2
  • 31
    • 33645655319 scopus 로고    scopus 로고
    • Audit fees: A meta-analysis of the effect of supply and demand attributes
    • Hay, C. H., Knechel, W. R. and Wong, N. (2006) Audit fees: a meta-analysis of the effect of supply and demand attributes, Contemporary Accounting Research, 23(1), pp. 141-191.
    • (2006) Contemporary Accounting Research , vol.23 , Issue.1 , pp. 141-191
    • Hay, C.H.1    Knechel, W.R.2    Wong, N.3
  • 32
    • 0012319054 scopus 로고    scopus 로고
    • Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature
    • Healy, P. M. and Palepu, K. G. (2001) Information asymmetry, corporate disclosure, and the capital markets: a review of the empirical disclosure literature, Journal of Accounting & Economics, 31(1-3), pp. 405-430.
    • (2001) Journal of Accounting & Economics , vol.31 , Issue.1-3 , pp. 405-430
    • Healy, P.M.1    Palepu, K.G.2
  • 33
    • 0000388461 scopus 로고    scopus 로고
    • Stock performance and intermediation changes surrounding sustained increases in disclosure
    • Healey, P., Palepu, K. and Hutton, A. (1999) Stock performance and intermediation changes surrounding sustained increases in disclosure, Contemporary Accounting Research, 16, pp. 485-520.
    • (1999) Contemporary Accounting Research , vol.16 , pp. 485-520
    • Healey, P.1    Palepu, K.2    Hutton, A.3
  • 34
    • 0348194856 scopus 로고    scopus 로고
    • Endogenously chosen boards of directors and their monitoring of the CEO
    • Hermalin, B. and Weisbach, M. (1998) Endogenously chosen boards of directors and their monitoring of the CEO, American Economic Review, 88, pp. 96-118.
    • (1998) American Economic Review , vol.88 , pp. 96-118
    • Hermalin, B.1    Weisbach, M.2
  • 35
    • 0041319384 scopus 로고    scopus 로고
    • A study of the relationship between corporate governance structures and the extent of voluntary disclosure
    • Auditing & Taxation
    • Ho, S. S. M. and Wong, K. S. (2001) A study of the relationship between corporate governance structures and the extent of voluntary disclosure, Journal of International Accounting, Auditing & Taxation, 10, pp. 139-156.
    • (2001) Journal of International Accounting , vol.10 , pp. 139-156
    • Ho, S.S.M.1    Wong, K.S.2
  • 36
    • 38349135739 scopus 로고    scopus 로고
    • The determinants and characteristics of voluntary disclosure by Indian banking companies
    • Hossain, M. and Reaz, M. (2007) The determinants and characteristics of voluntary disclosure by Indian banking companies, Corporate Social Responsibility and Environmental Management, 14, pp. 274-288.
    • (2007) Corporate Social Responsibility and Environmental Management , vol.14 , pp. 274-288
    • Hossain, M.1    Reaz, M.2
  • 37
    • 0001206980 scopus 로고
    • Voluntary disclosure in an emerging capital market: Some empirical evidence from firms listed on the Kuala Lumpur Stock Exchange
    • Hossain, M., Tan, L. M. and Adams, M. (1994) Voluntary disclosure in an emerging capital market: some empirical evidence from firms listed on the Kuala Lumpur Stock Exchange, The International Journal of Accounting, 29, pp. 334-351.
    • (1994) The International Journal of Accounting , vol.29 , pp. 334-351
    • Hossain, M.1    Tan, L.M.2    Adams, M.3
  • 39
    • 0034559950 scopus 로고    scopus 로고
    • Fixed effects vs. random effects meta-analysis models: Implications for cumulative research knowledge
    • Hunter, J. E. and Schmidt, F. L. (2000) Fixed effects vs. random effects meta-analysis models: implications for cumulative research knowledge, International Journal of Selection and Assessment, 8(4), pp. 275-292.
    • (2000) International Journal of Selection and Assessment , vol.8 , Issue.4 , pp. 275-292
    • Hunter, J.E.1    Schmidt, F.L.2
  • 41
    • 44649197264 scopus 로고
    • Theory of the firm: Managerial behaviour, agency costs and ownership structure
    • Jensen, M. and Meckling, W. (1976) Theory of the firm: managerial behaviour, agency costs and ownership structure, Journal of Financial Economics, 3, pp. 305-360.
    • (1976) Journal of Financial Economics , vol.3 , pp. 305-360
    • Jensen, M.1    Meckling, W.2
  • 44
    • 84993047795 scopus 로고    scopus 로고
    • Voluntary earnings disclosure and corporate governance: Evidence from France
    • Lakhal, F. (2005) Voluntary earnings disclosure and corporate governance: evidence from France, The Review of Accounting and Finance, 4(3), pp. 64-85.
    • (2005) The Review of Accounting and Finance , vol.4 , Issue.3 , pp. 64-85
    • Lakhal, F.1
  • 45
    • 0003110889 scopus 로고    scopus 로고
    • Marketing strategy determinants of export performance: A meta-analysis
    • Leonidou, L. C., Katsikeas, C. S. and Samiee, S. (2002) Marketing strategy determinants of export performance: a meta-analysis, Journal of Business Research, 55, pp. 51-67.
    • (2002) Journal of Business Research , vol.55 , pp. 51-67
    • Leonidou, L.C.1    Katsikeas, C.S.2    Samiee, S.3
  • 47
    • 0242534354 scopus 로고    scopus 로고
    • The economic consequences of increased disclosure
    • Leuz, C. and Verrecchia, R. (2000) The economic consequences of increased disclosure, Journal of Accounting Research, 38, pp. 91-124.
    • (2000) Journal of Accounting Research , vol.38 , pp. 91-124
    • Leuz, C.1    Verrecchia, R.2
  • 48
    • 0042012826 scopus 로고    scopus 로고
    • Earnings management and investor protection: An international comparison
    • Leuz, C., Nanda, D. and Wysocki, P. D. (2003) Earnings management and investor protection: an international comparison, Journal of Financial Economics, 69, pp. 505-527.
    • (2003) Journal of Financial Economics , vol.69 , pp. 505-527
    • Leuz, C.1    Nanda, D.2    Wysocki, P.D.3
  • 49
    • 84933494103 scopus 로고
    • Information disclosure strategy
    • Summer
    • Lev, B. (1992) Information disclosure strategy, California Management Review, Summer, pp. 9-32.
    • (1992) California Management Review , pp. 9-32
    • Lev, B.1
  • 50
    • 46149124556 scopus 로고    scopus 로고
    • Intellectual capital disclosure and corporate governance structure in UK firms
    • Li, J., Pike, R. and Hannifa, R. (2008) Intellectual capital disclosure and corporate governance structure in UK firms, Accounting and Business Research, 38(2), pp. 137-159.
    • (2008) Accounting and Business Research , vol.38 , Issue.2 , pp. 137-159
    • Li, J.1    Pike, R.2    Hannifa, R.3
  • 51
    • 34648831620 scopus 로고    scopus 로고
    • The association between board composition and different types of voluntary disclosure
    • Lim, S., Matolcsy, Z. and Chow, D. (2007) The association between board composition and different types of voluntary disclosure, European Accounting Review, 16, pp. 555-583.
    • (2007) European Accounting Review , vol.16 , pp. 555-583
    • Lim, S.1    Matolcsy, Z.2    Chow, D.3
  • 53
    • 29444452592 scopus 로고    scopus 로고
    • The effect of audit committee shareholding, financial expertise and size on interim financial disclosures
    • Mangena, M. and Pike, R. (2005) The effect of audit committee shareholding, financial expertise and size on interim financial disclosures, Accounting and Business Research, 35(4), pp. 327-349.
    • (2005) Accounting and Business Research , vol.35 , Issue.4 , pp. 327-349
    • Mangena, M.1    Pike, R.2
  • 54
    • 34249988145 scopus 로고    scopus 로고
    • Disclosure, corporate governance and foreign shape ownership on the Zimbabwe Stock Exchange
    • Mangena, M. and Tauringana, V. (2007) Disclosure, corporate governance and foreign shape ownership on the Zimbabwe Stock Exchange, Journal of International Financial Management and Accounting, 18(2), pp. 53-85.
    • (2007) Journal of International Financial Management and Accounting , vol.18 , Issue.2 , pp. 53-85
    • Mangena, M.1    Tauringana, V.2
  • 55
    • 77956498498 scopus 로고
    • A review of the development and use of explanatory models in financial disclosure studies
    • XIX European Accounting Association Annual Congress, Bergen, Norway
    • Marston, C. L. and Shrives, P. J. (1995) A review of the development and use of explanatory models in financial disclosure studies. Unpublished conference paper, XIX European Accounting Association Annual Congress, Bergen, Norway.
    • (1995) Unpublished Conference Paper
    • Marston, C.L.1    Shrives, P.J.2
  • 56
    • 84985507265 scopus 로고
    • Voluntary disclosure of segment information by Australian diversified companies
    • McKinnon, J. L. and Dalimunthe, L. (1993) Voluntary disclosure of segment information by Australian diversified companies, Accounting and Finance, 33, pp. 33-50.
    • (1993) Accounting and Finance , vol.33 , pp. 33-50
    • McKinnon, J.L.1    Dalimunthe, L.2
  • 57
    • 23944438457 scopus 로고    scopus 로고
    • Corporate governance and institutional transparency in emerging markets
    • Millar, C., Eldomiaty, T., Choi, C. and Hilton, B. (2005) Corporate governance and institutional transparency in emerging markets, Journal of Business Ethics, 59, pp. 163-174.
    • (2005) Journal of Business Ethics , vol.59 , pp. 163-174
    • Millar, C.1    Eldomiaty, T.2    Choi, C.3    Hilton, B.4
  • 59
    • 80051486010 scopus 로고    scopus 로고
    • Voluntary disclosure and corporate governance among financially distressed firms in Malaysia
    • [Electronic journal]
    • Mohd-Nasir, N. and Abdullah, S. (2004) Voluntary disclosure and corporate governance among financially distressed firms in Malaysia, Financial Reporting, Regulation and Governance, 3(1), [Electronic journal].
    • (2004) Financial Reporting, Regulation and Governance , vol.3 , Issue.1
    • Mohd-Nasir, N.1    Abdullah, S.2
  • 60
    • 69949158995 scopus 로고    scopus 로고
    • A comparison of fixed-effects and mixed (random-effects) models for metaanalysis tests of moderator variable effects
    • Overton, R. C. (1998) A comparison of fixed-effects and mixed (random-effects) models for metaanalysis tests of moderator variable effects, Psychological Bulletin, 97, pp. 134-147.
    • (1998) Psychological Bulletin , vol.97 , pp. 134-147
    • Overton, R.C.1
  • 61
    • 34547509436 scopus 로고    scopus 로고
    • The relationship between voluntary disclosure and independent directors in the presence of a dominant shareholder
    • Patelli, L. and Prencipe, A. (2007) The relationship between voluntary disclosure and independent directors in the presence of a dominant shareholder, European Accounting Review, 16, pp. 5-33.
    • (2007) European Accounting Review , vol.16 , pp. 5-33
    • Patelli, L.1    Prencipe, A.2
  • 62
    • 47349084865 scopus 로고    scopus 로고
    • Meta-analysis and the accounting literature: The case of audit committee independence and financial reporting quality
    • Pomeroy, B. and Thornton, D. (2008) Meta-analysis and the accounting literature: the case of audit committee independence and financial reporting quality, European Accounting Review, 17(1), pp. 80-106.
    • (2008) European Accounting Review , vol.17 , Issue.1 , pp. 80-106
    • Pomeroy, B.1    Thornton, D.2
  • 63
    • 0001081642 scopus 로고
    • The determinants of voluntary financial disclosure by Swiss listed companies
    • Raffournier, B. (1995) The determinants of voluntary financial disclosure by Swiss listed companies, European Accounting Review, 4(2), pp. 261-280.
    • (1995) European Accounting Review , vol.4 , Issue.2 , pp. 261-280
    • Raffournier, B.1
  • 65
    • 2942685519 scopus 로고    scopus 로고
    • A meta-analysis of the relationship between market orientation and business performance: Evidence from five continents
    • Rodriguez-Cano, C., Carrillat, F. A. and Jaramillo, F. (2004) A meta-analysis of the relationship between market orientation and business performance: evidence from five continents. International Journal of Research in Marketing, 21(2), pp. 179-200.
    • (2004) International Journal of Research in Marketing , vol.21 , Issue.2 , pp. 179-200
    • Rodriguez-Cano, C.1    Carrillat, F.A.2    Jaramillo, F.3
  • 68
    • 0001424765 scopus 로고
    • Combining estimates of effect size
    • in: H. Cooper and L.V. Hedges (Eds), New York: Russell Sage Foundation
    • Shadish, W. R. and Haddock, C. K. (1994) Combining estimates of effect size, in: H. Cooper and L.V. Hedges (Eds) The Handbook of Research Synthesis, pp. 261-281 (New York: Russell Sage Foundation).
    • (1994) The Handbook of Research Synthesis , pp. 261-281
    • Shadish, W.R.1    Haddock, C.K.2
  • 70
    • 0001355948 scopus 로고    scopus 로고
    • How does performance matter? A meta-analysis of CEO pay studies
    • Tosi, H. L., Werner, S., Katz, K. and Gómez-Mejía, L. R. (2000) How does performance matter? A meta-analysis of CEO pay studies, Journal of Management, 26(2), pp. 301-309.
    • (2000) Journal of Management , vol.26 , Issue.2 , pp. 301-309
    • Tosi, H.L.1    Werner, S.2    Katz, K.3
  • 71
    • 84934563215 scopus 로고
    • Corporate governance
    • Williamson, O. E. (1984) Corporate governance, Yale Law Journal, 93, pp. 10-38.
    • (1984) Yale Law Journal , vol.93 , pp. 10-38
    • Williamson, O.E.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.