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보고방식에 따른 K－IFRS와 K－GAAP 적용 차이의기업가치 관련성

Author
문도영, 정재원
Journal Title
세무회계연구
Publication Year
2015
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Summary

This study examines whether there is a difference in the relationship between firm value and accounting information reporting methods (footnotes vs. business report) following the adoption of K-IFRS for listed companies. The empirical analysis reveals that the business report method has a more significant impact on firm value than the footnote method in both the stock market and the KOSDAQ market.

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보고방식에 따른 K－IFRS와 K－GAAP 적용 차이의기업가치 관련성 The Value Relevance of the Difference for the Application of K－IFRS and K－GAAP According to the Reporting Method

문도영; 정재원 · 2015

세무회계연구

K-IFRS와 K-GAAP 적용 차이의 기업가치 관련성 The Value Relevance of the Difference for the Application of K-IFRS and K-GAAP

문도영; 정재원 · 2016

세무회계연구

K-IFRS와 K-GAAP 적용 차이의 기업가치 관련성

문도영, 정재원 · 2016

세무회계연구

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