Consolidated financial reporting and the effect of mandatory IFRS adoption on the information content of earnings announcements : evidence from Korea
Joonhyun Kim, Sukyoon Jung and Mihye Ha
Year of publication: |
2021
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Authors: | Kim, Joonhyun ; Jung, Sukyoon ; Ha, Mihye |
Published in: |
Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University. - Abingdon, Oxon : Routledge, Taylor & Francis, ISSN 2164-2257, ZDB-ID 2659021-9. - Vol. 28.2021, 6, p. 674-695
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Subject: | consolidated reporting | earnings announcement | IFRS adoption | IFRS reconciliation | information content | Rechnungswesen | Accounting | Rechtsdurchsetzung | Law enforcement | IFRS | Informationswert | Information value | Ankündigungseffekt | Announcement effect | Gewinnermittlung | Profit determination | Bilanzpolitik | Accounting policy | Gewinn | Profit | Südkorea | South Korea |
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