Reforms in the Korean Financial Reporting Systems and Earnings Quality
Year of publication: |
2010
|
---|---|
Authors: | Lee, B. ; Seo, Soo |
Published in: |
Asia-Pacific Financial Markets. - Springer, ISSN 1387-2834. - Vol. 17.2010, 1, p. 51-61
|
Publisher: |
Springer |
Subject: | Reforms in the financial reporting systems | Financial crisis | Earnings opacity | Accruals | Discretionary accruals | Loss avoidance ratio |
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