Open AccessComparing the Value Relevance of Operating Income under Pre- and Post-IFRS
Author(s) -
JongIl Park,
Kyunga Na,
Jung Seol hee
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..64.011
Subject(s) - relevance (law) , value (mathematics) , earnings before interest and taxes , business , accounting , economics , actuarial science , econometrics , statistics , mathematics , political science , law