1 |
Y. S. Kim. (2011). The effect of early adoptin of K-IFRS on information asymmetry and quality of earnings. Accounting Information Review, 29(4), 273-299.
|
2 |
S. P. Cho, S. Y. Park, S. T. Ha & H. Kim. (2013). Market reaction to the turning operating losses into profits of distressed firms through adopting IFRS. Korean Accounting Review, 38(4), 261-295.
|
3 |
S. K. An & K. Y. Kim. (2014). Relationship of earnings and credit rating before and after IFRS. Journal of Digital Convergence, 12(11), 99-112.
DOI
|
4 |
S. H. Ji & Y. M. Kwak. (2017). K-IFRS reconciliations and predicting future earnings. Journal of Digital Convergence, 12(11), 99-112.
|
5 |
D. I. Kim. (2016). Analysis on chinese companies with introduction of the IFRS and the conservatism features. Journal of Digital Convergence, 14(8), 105-113.
DOI
|
6 |
J. R. Kim, J. J. Young & S. K. Kwon. (2011). The value relevance of fixed assets revaluation. Accounting Information Review, 29(3), 51-73.
|
7 |
J. A. Kim & J. S. Choi. (2010). Motives of PP&E revaluations. Accounting Information Review, 28(4), 51-73.
|
8 |
J. Ohlson (1995). Earnings, book value, and dividends in equity valuation. Comtemporary Accounting Research, 11(2), 661-687.
DOI
|
9 |
M. T. Kim & H. A. Kim. (2011). The stock reactions to the magnitude of the asset revaluation by K-IFRS. Korean Management Review, 40(5), 1185-1209.
|
10 |
Y. T. Yoo, C. H. Kim & G. H. Song. (2012). Short- and long-term performance of asset revaluation. Korean Accounting Journal, 21(5), 81-105.
|
11 |
H. K. Kim, D. H. Yang & K. H. Cho. (2012). Relevance of fair value accounting: property, plant and equipment-revaluation model. Korean Accounting Review, 37(1), 87-119.
|
12 |
K. H. Choi & Y. J. Son. (2011). The effect of K-IFRS asset revaluation in firm value and on the accuracy of analysts' earnings forecasts. Korean Accounting Journal, 20(4), 57-90.
|
13 |
J. R. Chung, Y. J. Kim & J. J. Choi. (2013). Usefulness of accounting information from the viewpoint of financial analysis before and after asset revaluation. Korean Accounting Review, 38(1), 245-279.
|
14 |
S. A. Corwin & P. Schultz. (2012). A simple way to estimate bid-ask spreads from daily high and low prices. The Journal of Finance, 67(2), 719-760.
DOI
|
15 |
I. S. Min & P. S. Choi. (2012). STATA Panel Data Analysis. Seoul: Jipil Media. DDC: 515.50285 23
|
16 |
E. H. Cheong & Y. S. Woo. (2015). The Effect of K-IFRS adoption on bid-ask spread : the discriminatory effect by firm's characteristics. Accounting Information Review, 33(1), 211-236
|