국제회계기준(IFRS) 도입과정에 대한 평가 및 정착방안 연구

참고문헌 (Reference)

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4 오준환, "국제회계기준의 수용방안에 관한 연구:수용수준,대상 및 시기의 결정을 중심으로" 15 (15): 31-58, 2006

5 삼정회계법인, "국제회계기준과 한국회계기준 비교" 2007

6 금융감독원, "국제회계기준(IFRS) 동향 제1호 - 제15" 2007

7 한국상장회사협의회, "국제회계기준 적용시 상장회사에 미치는 영향 및 대응방안" 2007

8 안진회계법인, "국제회계기준 도입에 따른 기업의 대응전략 세미나 자료집" 2007

9 전국경제인연합회, "국제회계기준 도입에 대한 의견" 2007

10 디지털데일리, "국내 금융기관의 2008년 투자계획에 대한 보도자료" 2007

11 Ashbaugh, H, "The role of non-U.S. firms' financial reporting in international mergers and acquisitions" University of Wisconsin at Madison and University of Notre Dame 2002

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13 Leuz, C, "The economic consequence of increased disclosure" 38 : 91-124, 2000

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20 전국경제인연합회, "IFRS도입 실무전략 세미나 자료집" 2007

21 삼일회계법인, "IFRS Survey" 2008

22 Soderstrom, Naomi S, "IFRS Adoption and Accounting Quality: A Review" 2007

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29 Van Tendeloo, B, "Earnings management under German GAAP versus IFRS" 14 (14): 155-180, 2005

30 CERS, "EU가입국 이외 국가의 회계기준과 국제회계기준과의 동등성을 인증하는 절차 초안" 2007

31 Ashbaugh, H, "Domestic accounting standards, international accounting standards, and the predictability of earnings" 39 (39): 417-434, 2001

32 Bartov, E, "Comparative value relevance among German, U.S., and International Accounting Standards: a German stock market perspective" 20 (20): 95-119, 2005

33 Ball, Ray, "Are Timeliness abd Conservatism Due to Debt or Equity Market? An International Test of "Contracting" and "Value Relevance" Theories of Accounting" University of Chicago 2006