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Research Article

Changes in the Value Relevance of Consolidated Financial Statements Before and After IFRS Adoption

Kim, Muncheol1 · Jeon, Yeongsun2 · Ahn, Seonghui1 · Ha, Seunghyeon3

1 Kyung Hee University, 2 Chung-Ang University, 3 KPMG Samjong

Published: January 2015 · Vol. 44, No. 3 · pp. 875-907

DOI: https://doi.org/10.17287/kmr.2015.44.3.875

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