Open AccessA Study on the K-IFRS Adoption and Quality of Earnings : Comparing the Early & the Mandatory K-IFRS Adoption Corporation
Author(s) -
이유식,
Junghwa Hong
Publication year - 2013
Publication title -
gugje hoe'gye yeon'gu/gukje hoegye yeongu
Language(s) - English
Resource type - Journals
eISSN - 2671-664X
pISSN - 1598-3919
DOI - 10.21073/kiar.2013..47.010
Subject(s) - business , corporation , accounting , earnings , quality (philosophy) , earnings quality , finance , accrual , philosophy , epistemology