Changes in the value relevance of accounting information before and after the adoption of K-IFRS : evidence from Korea
Gee Jung Kwon
| Year of publication: |
2018
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|---|---|
| Authors: | Kwon, Gee Jung |
| Published in: |
Afro-Asian Journal of Finance and Accounting : AAJFA. - Genève [u.a.] : Inderscience Enterprises, ISSN 1751-6447, ZDB-ID 2416800-2. - Vol. 8.2018, 1, p. 65-84
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| Subject: | book value | BV | cash flows | CF | Korea's international financial reporting standards | K-IFRS | net income | operating cash flows | OCF | operating income | OI | value relevance | Cash Flow | Cash flow | IFRS | Südkorea | South Korea | Bilanzierungsgrundsätze | Accounting standards | Informationswert | Information value | Rechnungswesen | Accounting |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011933972