Matches in SemOpenAlex for { <https://semopenalex.org/work/W3108889708> ?p ?o ?g. }
Showing items 1 to 73 of
73
with 100 items per page.
- W3108889708 endingPage "265" @default.
- W3108889708 startingPage "255" @default.
- W3108889708 abstract "This study examines whether the adoption of International Financial Reporting Standards (IFRS) has increased financial statement comparability among firms and reduced undervaluation of Korean firms in the capital market by enhancing financial statement comparability. The so-called Korea Discount, which indicates an inefficient allocation of capital, has been attributed to lack of transparency and comparability of accounting information. Therefore, an efficient distribution of capital in the market was intended when IFRS was first adopted in Korea, but such progress is based on a premise of enhancement in Korean firms' accounting information comparability. This study conducts empirical analysis by using a comparability measure by De Franco et al. (2011). More specifically, it analyzes differences among comparability of domestic firms following IFRS adoption, with firms in the EU, which adopted IFRS in 2005, and with firms in the U.S., China and Japan that do not follow IFRS. The analysis of changes in domestic firms' comparability finds that their comparability improved following IFRS adoption. Meanwhile, the examination of cross-national differences in comparability demonstrates that, although there has been no significant change in comparability with firms in the U.S. and the EU across Korean industry since IFRS adoption, comparability with China has decreased while that with Japan improved." @default.
- W3108889708 created "2020-12-07" @default.
- W3108889708 creator A5029995858 @default.
- W3108889708 creator A5078842893 @default.
- W3108889708 creator A5082811905 @default.
- W3108889708 date "2020-12-31" @default.
- W3108889708 modified "2023-10-14" @default.
- W3108889708 title "The Precondition of Benefits from IFRS Adoption: Financial Statement Comparability" @default.
- W3108889708 cites W2015766033 @default.
- W3108889708 cites W2015927990 @default.
- W3108889708 cites W2123376847 @default.
- W3108889708 cites W2166215547 @default.
- W3108889708 cites W2319809466 @default.
- W3108889708 cites W2920926547 @default.
- W3108889708 cites W3010736064 @default.
- W3108889708 cites W3096570228 @default.
- W3108889708 cites W3122120278 @default.
- W3108889708 cites W3122176856 @default.
- W3108889708 cites W3123336139 @default.
- W3108889708 cites W3123644118 @default.
- W3108889708 cites W3124021564 @default.
- W3108889708 doi "https://doi.org/10.13106/jafeb.2020.vol7.no12.255" @default.
- W3108889708 hasPublicationYear "2020" @default.
- W3108889708 type Work @default.
- W3108889708 sameAs 3108889708 @default.
- W3108889708 citedByCount "1" @default.
- W3108889708 countsByYear W31088897082023 @default.
- W3108889708 crossrefType "journal-article" @default.
- W3108889708 hasAuthorship W3108889708A5029995858 @default.
- W3108889708 hasAuthorship W3108889708A5078842893 @default.
- W3108889708 hasAuthorship W3108889708A5082811905 @default.
- W3108889708 hasBestOaLocation W31088897081 @default.
- W3108889708 hasConcept C10138342 @default.
- W3108889708 hasConcept C114614502 @default.
- W3108889708 hasConcept C121955636 @default.
- W3108889708 hasConcept C143910263 @default.
- W3108889708 hasConcept C144133560 @default.
- W3108889708 hasConcept C197947376 @default.
- W3108889708 hasConcept C199521495 @default.
- W3108889708 hasConcept C2778587509 @default.
- W3108889708 hasConcept C2781027943 @default.
- W3108889708 hasConcept C33923547 @default.
- W3108889708 hasConceptScore W3108889708C10138342 @default.
- W3108889708 hasConceptScore W3108889708C114614502 @default.
- W3108889708 hasConceptScore W3108889708C121955636 @default.
- W3108889708 hasConceptScore W3108889708C143910263 @default.
- W3108889708 hasConceptScore W3108889708C144133560 @default.
- W3108889708 hasConceptScore W3108889708C197947376 @default.
- W3108889708 hasConceptScore W3108889708C199521495 @default.
- W3108889708 hasConceptScore W3108889708C2778587509 @default.
- W3108889708 hasConceptScore W3108889708C2781027943 @default.
- W3108889708 hasConceptScore W3108889708C33923547 @default.
- W3108889708 hasIssue "12" @default.
- W3108889708 hasLocation W31088897081 @default.
- W3108889708 hasOpenAccess W3108889708 @default.
- W3108889708 hasPrimaryLocation W31088897081 @default.
- W3108889708 hasRelatedWork W1532913612 @default.
- W3108889708 hasRelatedWork W2790649785 @default.
- W3108889708 hasRelatedWork W2887561169 @default.
- W3108889708 hasRelatedWork W2890614172 @default.
- W3108889708 hasRelatedWork W2988974998 @default.
- W3108889708 hasRelatedWork W3013543916 @default.
- W3108889708 hasRelatedWork W3121856417 @default.
- W3108889708 hasRelatedWork W3124691714 @default.
- W3108889708 hasRelatedWork W4296041711 @default.
- W3108889708 hasRelatedWork W4376617417 @default.
- W3108889708 hasVolume "7" @default.
- W3108889708 isParatext "false" @default.
- W3108889708 isRetracted "false" @default.
- W3108889708 magId "3108889708" @default.
- W3108889708 workType "article" @default.