Full metadata record
DC Field | Value | Language |
---|---|---|
dc.contributor.author | 정석윤 | - |
dc.date.accessioned | 2022-11-08T01:13:26Z | - |
dc.date.available | 2022-11-08T01:13:26Z | - |
dc.date.issued | 2021-11 | - |
dc.identifier.citation | Asia-Pacific Journal of Accounting and Economics, v. 28, NO. 6, Page. 674-695 | en_US |
dc.identifier.issn | 1608-1625;2164-225 | en_US |
dc.identifier.uri | https://www.tandfonline.com/doi/full/10.1080/16081625.2018.1517601 | en_US |
dc.identifier.uri | https://repository.hanyang.ac.kr/handle/20.500.11754/176396 | - |
dc.description.abstract | We examine the effect of mandatory IFRS adoption on the information content of earnings announcement in Korea, and its main driving factors. We find an increase in earnings information content with IFRS adoption; however, this increase is only weakly associated with the IFRS reconciliation adjustment, as a proxy for accounting rule differences. In contrast, we observe a strong association between the availability of consolidated financial statements and the increase in information content. Collectively, our analysis contributes to understanding the source of the IFRS effect, by providing new evidence of the crucial role of disclosure policy changes in consolidated reporting. | en_US |
dc.description.sponsorship | This work was supported by the research fund of Hanyang University (HY-2015). | en_US |
dc.language | en | en_US |
dc.publisher | Routledge | en_US |
dc.subject | consolidated reporting | en_US |
dc.subject | earnings announcement | en_US |
dc.subject | IFRS adoption | en_US |
dc.subject | IFRS reconciliation | en_US |
dc.subject | information content | en_US |
dc.title | Consolidated financial reporting and the effect of mandatory IFRS adoption on the information content of earnings announcements: evidence from Korea | en_US |
dc.type | Article | en_US |
dc.relation.no | 6 | - |
dc.relation.volume | 28 | - |
dc.identifier.doi | 10.1080/16081625.2018.1517601 | en_US |
dc.relation.page | 674-695 | - |
dc.relation.journal | Asia-Pacific Journal of Accounting and Economics | - |
dc.contributor.googleauthor | Kim, Joonhyun | - |
dc.contributor.googleauthor | Jung, Sukyoon | - |
dc.contributor.googleauthor | Ha, Mihye | - |
dc.sector.campus | S | - |
dc.sector.daehak | 경영대학 | - |
dc.sector.department | 경영학부 | - |
dc.identifier.pid | sukyoon | - |
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