OAK

회계선택의 일관성이 재무제표 비교가능성에 미치는 영향: 한국 기업을 대상으로

= The effect of consistency in accounting choices on financial statement comparability: Evidence from South Korea
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Type
Article
Alternative Title
: 한국 기업을 대상으로
Author(s)
김용식
Department
회계·재무경영트랙
Creator
Yong-Shik Kim
Citation Title
Global Business and Finance Review
Citation Volume
3
Citation Number
25
Citation Start Page
19
Issued Date
2020-09
DOI
10.17549/gbfr.2020.25.3.19
ISSN
1088-6931
EISSN
2384-1648
Publisher
People & Global Business Association
Keyword
ConsistencyAccounting changesComparabilityIncome smoothingConceptual framework
URI
http://dspace.hansung.ac.kr/handle/2024.oak/1823
Appears in Collections:
회계∙재무경영트랙 > 1. Journal Articles
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