The impact of IFRS adoption on management of bad debt expense and real operational activities : evidence from South Korea
Year of publication: |
2019
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Authors: | Lee, Hyun-Ah |
Published in: |
Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University. - Abingdon, Oxon : Routledge, Taylor & Francis, ISSN 2164-2257, ZDB-ID 2659021-9. - Vol. 26.2019, 4, p. 434-456
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Subject: | allowance | bad debt expense | earnings management | earnings target | IFRS | Bilanzpolitik | Accounting policy | Südkorea | South Korea |
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