The effect of voluntary IFRS adoption by unlisted firms on earnings quality and the cost of debt : empirical evidence from Korea
Young Hwan Lee, Sun A. Kang, Sang Min Cho
| Year of publication: |
2015
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|---|---|
| Authors: | Lee, Young Hwan ; Kang, Sun A. ; Cho, Sang Min |
| Published in: |
Journal of business economics and management. - Vilnius : VTGU Press Technika, ISSN 1611-1699, ZDB-ID 2208925-1. - Vol. 16.2015, 5, p. 931-948
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| Subject: | international financial reporting standards | earnings management | voluntary adoption | unlisted firm | cost of debt | accounting information | earnings quality | discretionary accruals | IFRS | Bilanzpolitik | Accounting policy | Kapitalkosten | Cost of capital | Rückstellung | Accrual | Gewinnermittlung | Profit determination | Gewinn | Profit | Südkorea | South Korea | Fremdkapital | Debt financing | Informationswert | Information value | Bilanzierungsgrundsätze | Accounting standards |
| 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/10011386661