국제회계기준(IFRS) 도입비용과 기업특성 = The Association between Initial International Financial Reporting Standards Adoption Cost and Firm Characteristics

참고문헌 (Reference)

1 금융감독원, "회계법인의 IFRS 도입 준비 관련 설문조사"

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3 전영순, "외국인투자자 및 국내 기관투자가의 투자의사결정과 회계이익의 질(Quality)" 한국경영학회 32 (32): 1001-1032, 2003

4 김경태, "소유지배괴리도 계층별 회계투명성에 관한 분석" 한국공인회계사회 (48) : 73-108, 2008

5 금융감독원, "기업대상 IFRS 도입 준비 관련 설문결과"

6 금융감독원 회계서비스본부 회계제도실, "국제회계기준의 이해와 도입준비" 2009

7 전영순, "국제회계기준의 도입에 대한 주가반응" 한국공인회계사회 (49) : 241-282, 2009

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37 Gassen,J, "Applying IFRS in Germany:Determinants and Consequences" Humboldt University of Berlin - School of Business and Economics and WHU Otto Beisheim School of Management 2006

38 Lambert,R.A, "Accounting Information,Disclosure,and the Cost of Capital" 45 : 385-420, 2007