9 0

Full metadata record

DC FieldValueLanguage
dc.contributor.author이정화-
dc.date.accessioned2019-05-20T07:47:39Z-
dc.date.available2019-05-20T07:47:39Z-
dc.date.issued2008-11-
dc.identifier.citation대한회계학회 2008년 추계학술대회 발표논문집, Page. 12~32en_US
dc.identifier.urihttp://scholar.dkyobobook.co.kr/searchDetail.laf?barcode=4010023111892-
dc.identifier.urihttp://repository.hanyang.ac.kr/handle/20.500.11754/105045-
dc.description.abstractMany countries entered a dramatic new era of financial reporting with the adoption of the International Financial Reporting Standards (IFRS), effective January 1, 2005. This paper provides a review of the literature on the adoption of different Generally Accepted Accounting Principles (GAAP). We thus provide background and guidance for researchers studying the change in accounting quality following widespread IFRS adoption in Australia. No country’s national standard-setting arrangements are likely to be subject to political pressure identical to that of Australia. This study has examined the impact of group accounting arising from IFRS adoption in Australia. Our study shows that the adoption of IFRS has had a systematic impact on financial results, notably a significant increase in reported profits and decrease reported in equity compared to local GAAP. We also find that the audit fees increase over the period from 2004 to 2006. We argue that cross country differences in accounting quality are likely to remain following the adoption of IFRS because accounting quality is a function of a firm’s overall institutional setting.en_US
dc.language.isoko_KRen_US
dc.publisher대한회계학회en_US
dc.titleGlobal Harmonization of Accounting Standards - Lessons learned from the International Financial Reporting Standardsen_US
dc.typeArticleen_US
dc.contributor.googleauthor이정화-
dc.contributor.googleauthor이영한-
dc.sector.campusE-
dc.sector.daehakCOLLEGE OF BUSINESS AND ECONOMICS[E]-
dc.sector.departmentDIVISION OF BUSINESS ADMINISTRATION-
dc.identifier.pidjunglee-
Appears in Collections:
COLLEGE OF BUSINESS AND ECONOMICS[E](경상대학) > BUSINESS ADMINISTRATION(경영학부) > Articles
Files in This Item:
There are no files associated with this item.
Export
RIS (EndNote)
XLS (Excel)
XML


qrcode

Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.

BROWSE