Open AccessAdoption of IFRS and Earnings Management for Avoidance of Losses: Focused on Earnings Distribution
Author(s) -
Hyung S. Kim
Publication year - 2015
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.2015..60.003
Subject(s) - earnings management , earnings , business , distribution (mathematics) , accounting , mathematics , mathematical analysis