LikeSNU-서울대 중앙도서관 빅데이터 지식 플랫폼

보고방식에 따른 K－IFRS와 K－GAAP 적용 차이의기업가치 관련성

Author

문도영, 정재원

Journal Title

세무회계연구

Publication Year

2015

Topics

#Enterprise value
#Accounting

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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