Toward Sustainable Accounting Information: Evidence from IFRS Adoption in Korea

Other literature type, Article English OPEN
Woo Jae Lee;
(2019)
  • Publisher: Multidisciplinary Digital Publishing Institute
  • Journal: Sustainability (issn: 2071-1050)
  • Publisher copyright policies & self-archiving
  • Related identifiers: doi: 10.3390/su11041154
  • Subject: TJ807-830 | Korea | TD194-195 | Renewable energy sources | earnings management | GE1-350 | financial statement comparability | Environmental sciences | Environmental effects of industries and plants | sustainable accounting information | IFRS
    mesheuropmc: education

The harmonization of accounting standards has been an international trend in the past two decades. As of 2018, 144 of 166 profiled jurisdictions require the use of International Financial Reporting Standards (IFRS). Nevertheless, there is mixed evidence on the effect of... View more
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