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A Comparative Study on Quarterly Earnings Management between KOSPI and KOSDAQ Firms: Focusing on Changes in Accounting Systems

Lee, Jeongyeop1 · Jeon, Yeongsun2 · Kim, Muncheol3

1 Kyung Hee University, 2 Chung-Ang University, 3 Shingu College

Published: January 2021 · Vol. 50 No. 5 · pp. 1187-1215

DOI: https://doi.org/10.17287/kmr.2021.50.5.1187

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