Open AccessAdoption of IFRS and Earnings Management for Avoidance of Losses: Focused on Earnings Distribution
Author(s) -
김형순
Publication year - 2015
Publication title -
korea international accounting review
Language(s) - English
Resource type - Journals
eISSN - 2671-664X
pISSN - 1598-3919
DOI - 10.21073/kiar.2015..60.003
Subject(s) - earnings management , earnings , business , distribution (mathematics) , accounting , mathematics , mathematical analysis
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