Open AccessThe Effect of K－IFRS Adoption on The Persistence and Market Pricing of Asset Impairment Loss
Author(s) -
Hyeri Kim,
Jeong-Kyo Kim
Publication year - 2017
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.2017..72.005
Subject(s) - persistence (discontinuity) , business , capital asset pricing model , asset (computer security) , consumption based capital asset pricing model , finance , computer science , engineering , geotechnical engineering , computer security