Open AccessThe Impacts of Deemed Cost on the Real Earnings Management for the First Adoption of K－IFRS
Author(s) -
Min Kyung Park
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..74.002
Subject(s) - business , earnings management , accounting , earnings