1 Wang, S., "Timing equity issuance in response to mandatory accounting standards change in Australia and the European Union" Queen’s University 2008
2 Barth, M. E., "The relevance of the value relevance literature for financial accounting standard setting: Another view" 31 (31): 77-104, 2001
3 Goodwin, J., "The effects of International Financial Reporting Standards on the accounts and accounting quality of Australian firms: A retrospective study" 4 (4): 89-119, 2008
4 Ball, R., "The effect of international institutional factors of properties of accounting earnings" 29 : 1-51, 2000
5 Barth, M., "Market rewards associated with patterns of increasing earnings" 37 (37): 387-413, 1999
6 Horton, J., "Market reaction and valuation of IFRS reconciliation adjustments: First evidence from UK" 15 (15): 725-751, 2010
7 Daske, H., "Mandatory IFRS reporting around the world: Early evidence on the economic consequences" 46 : 1085-1142, 2008
8 Christensen, H. B., "Incentives or standards: What determines accounting quality changes around IFRS adoption?" University of Chicago and University of Manchester 2008
9 Cheng, C. S. A., "Impact of accounting choices on firm valuation and earnings quality" 6 (6): 419-441, 2007
10 Korea Accounting Standards Board, "IFRS adoption in Korea: 5 years’ experience and lessons" 2016
1 Wang, S., "Timing equity issuance in response to mandatory accounting standards change in Australia and the European Union" Queen’s University 2008
2 Barth, M. E., "The relevance of the value relevance literature for financial accounting standard setting: Another view" 31 (31): 77-104, 2001
3 Goodwin, J., "The effects of International Financial Reporting Standards on the accounts and accounting quality of Australian firms: A retrospective study" 4 (4): 89-119, 2008
4 Ball, R., "The effect of international institutional factors of properties of accounting earnings" 29 : 1-51, 2000
5 Barth, M., "Market rewards associated with patterns of increasing earnings" 37 (37): 387-413, 1999
6 Horton, J., "Market reaction and valuation of IFRS reconciliation adjustments: First evidence from UK" 15 (15): 725-751, 2010
7 Daske, H., "Mandatory IFRS reporting around the world: Early evidence on the economic consequences" 46 : 1085-1142, 2008
8 Christensen, H. B., "Incentives or standards: What determines accounting quality changes around IFRS adoption?" University of Chicago and University of Manchester 2008
9 Cheng, C. S. A., "Impact of accounting choices on firm valuation and earnings quality" 6 (6): 419-441, 2007
10 Korea Accounting Standards Board, "IFRS adoption in Korea: 5 years’ experience and lessons" 2016
11 Han, B. H., "IFRS adoption and capital globalization in Korea" KASB 2016
12 Schipper, K., "How can we measure the costs and benefits of changes in corporate reporting regulation?" Duke University 2009
13 Arce, M., "Empirical evidence of the effect of European accounting differences on the stock market valuation of earnings and book value" 11 (11): 573-599, 2002
14 Ohlson, J., "Earnings, book value and dividends in equity valuation" 11 (11): 661-687, 1995
15 Land, M., "Earnings management and cross-listing: Are reconciled earnings comparable to US earnings?" 42 (42): 255-283, 2006
16 Kim, K. Y., "Costs and benefits of IFRS adoption in Korea; Preparers’ perspectives" KASB 2015
17 Francis, J., "Cost of capital and earnings attributes" 79 : 967-1010, 2004
18 Bartov, E., "Comparative value relevance among German, U.S., and International Accounting Standards: A German stock market perspective" 20 (20): 95-119, 2005
19 Ahmed, K., "An empirical investigation of earnings restatements by Australian firms" 47 : 1-22, 2007
20 Ohlson, J., "Accounting data and value: The basic results" 26 (26): 231-259, 2009