본 강건성분석에서는 횡령금액과 배임금액의 합계액을 자기자본으로 나누어 비율을 측정하여 회귀분석을 실시하였다.
In this robustness analysis, a regression analysis was conducted by measuring the ratio by dividing the sum of the embezzlement amount and the embezzlement amount by equity capital.