Reforms in the Korean Financial Reporting Systems and Earnings Quality

B. Lee () and Soo Seo

Asia-Pacific Financial Markets, 2010, vol. 17, issue 1, pages 51-61

Keywords: Reforms in the financial reporting systems; Financial crisis; Earnings opacity; Accruals; Discretionary accruals; Loss avoidance ratio (search for similar items in EconPapers)
Date: 2010
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