HIGHLIGHTS
- who: Hae Jin Chung from the School of Business, Sejong University, Neungdong-ro, Gwangjin-gu, Seoul, Korea have published the research: The Effects of New Accounting Standards on Firm Value: The K-IFRS 1116 Lease, in the Journal: (JOURNAL)
- what: The authors examine how implementation of No1116 affects firm value. While a firm's business fundamentals do not change with K-1116 the authors show that value of firms that use high levels of operating leases decreased with implementation of K-1116. declines in firm value are significant for subgroups of firms that are likely . . .
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