The effect of IFRS adoption on the value relevance of accounting information: evidence from South Korea

The effect of IFRS adoption on the value relevance of accounting information: evidence from South Korea

This study investigates whether the value relevance of accounting information was changed after IFRS adoption in South Korea. Related prior studies have found mixed empirical evidence depending on research methodologies or research periods. Moreover, the effect of IFRS adoption on value relevance ca...

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Bibliographic Details
Main Authors: Do Hoon Ki, Wook Bin Leem, Jee Hoon Yuk
Format: Article
Language:English
Published: LLC "CPC "Business Perspectives" 2019-05-01
Series:Investment Management & Financial Innovations
Subjects:
accounting information
comparability
IFRS
KOSDAQ
KSE
value relevance
Online Access:https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/11930/IMFI_2019_02_Ki.pdf

Internet

https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/11930/IMFI_2019_02_Ki.pdf

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