The effect of international financial reporting standards adoption on the relation between earnings quality and information asymmetry in Korea
Year of publication: |
2015
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Authors: | Cho, Kwanghee ; Kwon, Kyoung-min ; Yi, Han ; Yun, Yongsuk |
Published in: |
Emerging markets finance & trade : a journal of the Society for the Study of Emerging Markets. - Philadelphia, Pa. : Routledge Taylor & Francis Group, ISSN 1540-496X, ZDB-ID 2089472-7. - Vol. 51.2015, 3, Suppl.3, p. 95-117
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Subject: | accounting quality | accounting transparency | IFRS | information asymmetry | Korea | Südkorea | South Korea | Asymmetrische Information | Asymmetric information | Informationswert | Information value | Unternehmenspublizität | Corporate disclosure | Bilanzpolitik | Accounting policy | Rechnungswesen | Accounting | Gewinn | Profit |
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