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Emerging Markets Finance and Trade Volume 51, 2015 - Issue sup3: Symposium: Corporate Finance for Advancement in Emerging Markets
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Symposium Articles

The Effect of International Financial Reporting Standards Adoption on the Relation Between Earnings Quality and Information Asymmetry in Korea

Kwanghee ChoDongguk University Business School, Seoul, KoreaCorrespondence[email protected]
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,
Kyoung-min KwonHongik University College of Business Administration, Seoul, KoreaView further author information
,
Han YiKorea University Business School, Seoul, KoreaView further author information
&
Yongsuk YunKorea University Business School, Seoul, KoreaView further author information
Pages 95-117 | Published online: 30 Jun 2015

Citations (9)

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H. Young Baek & Dong Young Lee. (2016) Motives for and Effects of Asset Revaluation: An Examination of South Korean Data. Emerging Markets Finance and Trade 52:12, pages 2808-2817.
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Articles from other publishers (8)

Saule Dyussembina & Kunsu Park. (2024) Book-tax differences, dividend payout, and firm value. International Review of Financial Analysis 91, pages 103037.
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Milan Čupić, Mirjana Todorović & Slađana Benković. (2022) Value relevance of accounting earnings and cash flows in a transition economy: the case of Serbia. Journal of Accounting in Emerging Economies 13:3, pages 541-565.
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Xiaotao Zhang, Ziqiao Wang, Jing Hao & Feng He. (2022) Price limit and stock market quality: Evidence from a quasi-natural experiment in the Chinese stock market. Pacific-Basin Finance Journal 74, pages 101778.
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Ramzi Benkraiem, Itidel Bensaad & Faten Lakhal. (2022) How do International Financial Reporting Standards affect information asymmetry? The importance of the earnings quality channel. Journal of International Accounting, Auditing and Taxation 46, pages 100445.
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Adriana Silva, Susana Jorge & Lúcia Lima Rodrigues. (2021) Enforcement and accounting quality in the context of IFRS: is there a gap in the literature?. International Journal of Accounting & Information Management 29:3, pages 345-367.
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Woo Jae Lee. (2019) Toward Sustainable Accounting Information: Evidence from IFRS Adoption in Korea. Sustainability 11:4, pages 1154.
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Isabel Costa Lourenço, Raquel Sarquis, Manuel Castelo Branco & Nuno Magro. (2018) International Differences in Accounting Practices Under IFRS and the Influence of the US. Australian Accounting Review 28:4, pages 468-481.
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Ujkan Bajra & Simon Čadež. (2018) Audit committees and financial reporting quality: The 8th EU Company Law Directive perspective. Economic Systems 42:1, pages 151-163.
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