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유형자산 공정가치평가선택요인의 재조명

Author
김홍기, 양동훈, 조광희
Journal Title
회계ㆍ세무와 감사 연구
Publication Year
2010
Summary

This study analyzes the characteristics of companies choosing the fair value model among listed companies to provide reference materials for accounting decision-making and policy-making. The results show that companies with losses, low equity ratios, poor credit status, high proportions of fair value assets, large firm size, and those in the high-tech industry are more likely to adopt fair value measurement.

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