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IFRS 시스템구축 컨설팅유형 및 도입준비기간이 IFRS 재무보고의 질에 미치는 영향
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고인묵;
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Issue Date
2013
Citation
회계저널, v.22, no.6, pp 109 - 142
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한국회계학회
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Deficiencies in Quarterly Reports
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Discretionary Accruals
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IFRS 도입준비기간
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