Korean Management Review

Korean Management Review

Edited by: Hee-ung Kim Print ISSN: 1226-1874 Online ISSN: 2951-3480 © THE KOREAN ACADEMIC SOCIETY OF BUSINESS ADMINISTRATION. Frequency: Publication Frequency: Six times per year (February 28, April 30, June 30, August 31, October 31, and December 31)
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Latest Issue Vol. 55, No. 1 2026
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Research Article

A Study on the Effects of Changing the Loss Provision Method under K-IFRS 1109: Focusing on Conservatism and Value Relevance

Lee, Gise1 · Jeon, Seongil2 · Kim, Uyeol3

1 Changwon National University, 2 Chonnam National University, 3 Korea Electric Power Corporation

Published: January 2021 · Vol. 50, No. 3 · pp. 805-828

DOI: https://doi.org/10.17287/kmr.2021.50.3.805

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Korean Management Review · THE KOREAN ACADEMIC SOCIETY OF BUSINESS ADMINISTRATION.

Print ISSN 1226-1874 · Online ISSN 2951-3480

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