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Results 1-3 of 3 (Search time: 0.004 seconds).
The impact of IFRS adoption on management of bad debt expense and real operational activities: evidence from South Korea*
Lee, Hyun-Ah
Article
Issue Date
2019
Citation
ASIA-PACIFIC JOURNAL OF ACCOUNTING & ECONOMICS, v.26, no.4, pp.434 - 456
Publisher
ROUTLEDGE JOURNALS, TAYLOR & FRANCIS LTD
한국채택국제회계기준의 도입에 따른 정보이용자의 재무제표에 대한 신뢰성 변화 연구
옥민석;
윤태화
Article
Issue Date
2016
Citation
회계정보연구, v.34, no.4, pp.487 - 507
Publisher
한국회계정보학회
공공기관의 국제회계기준 도입 현황과 향후 방향
고윤성;
이현아
Article
Issue Date
2016
Citation
회계저널, v.25, no.2, pp.45 - 82
Publisher
한국회계학회
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Lee, Hyun Ah
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ACCOUNTING STANDARDS
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allowance
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bad debt expense
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Discretionary Accruals
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earnings management
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Earnings Response Coefficient
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