The effect of mandatory adoption of IFRS on value relevance of future earnings
Hyun-Uk Jung, Tae-Hyoung Mun
| Year of publication: |
2020
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|---|---|
| Authors: | Jung, Hyun-Uk ; Mun, Tae-Hyoung |
| Published in: |
Journal of international trade & commerce. - Seoul, South Korea : Korea International Trade Research Institute, ISSN 1738-8112, ZDB-ID 2920574-8. - Vol. 16.2020, 5, p. 183-203
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| Subject: | Corporate Governance Quality of Earnings | Future Earnings Response Coefficient | International Financial Reporting Standards (IFRS) | Legal Enforcement of Accounting Rules | (FERC) | IFRS | Bilanzpolitik | Accounting policy | Corporate Governance | Corporate governance | Gewinn | Profit | Bilanzierungsgrundsätze | Accounting standards | Aktiengesellschaft | Listed company | Gewinnermittlung | Profit determination | Rechtsdurchsetzung | Law enforcement |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.16980/jitc.16.5.202010.183 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012592671