IFRS adoption and investor perceptions of earnings quality : evidence from Korea
Year of publication: |
2018
|
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Authors: | Shin, Heejeong ; Kim, Su-in ; Kim, Sangmi |
Published in: |
Investment management and financial innovations. - Sumy : Publishing Company "Business Perspectives", ISSN 1810-4967, ZDB-ID 2467221-X. - Vol. 15.2018, 1, p. 26-34
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Subject: | earnings quality | return-based earnings quality | IFRS adoption | IFRS | Südkorea | South Korea | Bilanzpolitik | Accounting policy | Gewinn | Profit | Gewinnermittlung | Profit determination |
Type of publication: | Article |
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Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Notes: | Zusammenfassung in ukrainischer Sprache |
Other identifiers: | 10.21511/imfi.15(1).2018.04 [DOI] |
Source: | ECONIS - Online Catalogue of the ZBW |
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