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The valuation properties of earnings and book values reported under IAS, domestic GAAP and U.S. GAAP : evidence from China, Hong Kong, Japan, Korea and Singapore

Eng, Li Li; Sun, Li; Thanyaluk Vichitsarawong - In: Advances in accounting : a research annual 29 (2013) 2, pp. 278-285

Persistent link: https://www.econbiz.de/10010229276

The effect of international financial reporting standards adoption on the relation between earnings quality and information asymmetry in Korea

Cho, Kwanghee; Kwon, Kyoung-min; Yi, Han; Yun, Yongsuk - In: Emerging markets finance & trade : a journal of the … 51 (2015) 3, pp. 95-117

Persistent link: https://www.econbiz.de/10011404414

Consolidated financial reporting and the effect of mandatory IFRS adoption on the information content of earnings announcements : evidence from Korea

Kim, Joonhyun; Jung, Sukyoon; Ha, Mihye - In: Asia-Pacific journal of accounting & economics : … 28 (2021) 6, pp. 674-695

Persistent link: https://www.econbiz.de/10012649496

The effect of IFRS adoption on the value relevance of accounting information : evidence from South Korea

Ki, Do Hoon; Leem, Wook Bin; Yuk, Jee Hoon - In: Investment management and financial innovations 16 (2019) 2, pp. 78-88

Persistent link: https://www.econbiz.de/10012122143

Determinants of the use of special purpose companies (SPCs) on pre- and post-IFRS : empirical evidence from Korea

Kim, Su-In; Shin, Heejeong; Shin, Hyejeong - In: The journal of applied business research 33 (2017) 5, pp. 979-992

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Are We Moving Towards Principles-Based Accounting Standards : Evidence from Four East Asian Countries

Fatima, Eliza; Siregar, Sylvia; Wardhani, Ratna; … - 2023

in the periods prior to and after the IFRS convergence and determine whether national accounting standards are moving …The objective of this study is to examine the level of rules-based characteristics in the national accounting standards … towards relatively more principles-based following the IFRS convergence. Since IFRS is directed towards a global principles …

Persistent link: https://www.econbiz.de/10014257922