OAK

Value Relevance of Accounts Receivable Factoring and Its Impact on Financing Strategy under the K-IFRS after COVID-19 from the Perspective of Accounting Big Data

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Type
Article
Author(s)
Park, JungMin; Lee, HyoungYong; Park, SangHyun; Han, Ingoo
Department
벤처경영트랙
Citation Title
Sustainability
Citation Volume
24
Citation Number
12
Citation Start Page
1
Citation End Page
16
Issued Date
2020-12
DOI
10.3390/su122410287
ISSN
2071-1050
Publisher
Sustainability
Keyword
value relevance; accounts receivable factoring; recognition; disclosure; K-IFRS; leverage
URI
http://dspace.hansung.ac.kr/handle/2024.oak/1816
Appears in Collections:
비즈니스애널리틱스트랙 > 1. Journal Articles
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