The effects of new accounting standards on firm value : the K-IFRS 1116 Lease
Year of publication: |
2022
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Authors: | Chung, Hae Jin |
Published in: |
International Journal of Financial Studies : open access journal. - Basel : MDPI, ISSN 2227-7072, ZDB-ID 2704235-2. - Vol. 10.2022, 3, Art.-No. 68, p. 1-14
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Subject: | accounting standards | contracting costs hypothesis | IFRS 16 | K-IFRS 1116 | lease | lease capitalization | IFRS | Leasing | Bilanzierungsgrundsätze | Accounting standards | Unternehmenswert | Firm value | Bilanzrecht | Accounting law |
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