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

Discretionary Development Cost Impairment Recognition and Auditor Industry Specialization

Park, Mingyeong1 · Kim, Jeongeun1

1 Chonnam National University

Published: January 2024 · Vol. 53, No. 4 · pp. 945-970

DOI: https://doi.org/10.17287/kmr.2024.53.4.945

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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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