The Impact of K-IFRS Adoption on Accounting Conservatism: Focus on Distribution Companies

Saved in:
Bibliographic Details
Published inJournal of distribution science Vol. 13; no. 9; pp. 95 - 101
Main Authors Noh Gil-kwan, 김동일
Format Journal Article
LanguageEnglish
Published 01.09.2015
Online AccessGet full text
ISSN1738-3110
2093-7717
DOI10.15722/jds.13.9.201509.95

Cover

Author Noh Gil-kwan
김동일
Author_xml – sequence: 1
  surname: Noh Gil-kwan
  fullname: Noh Gil-kwan
– sequence: 2
  surname: 김동일
  fullname: 김동일
BookMark eNp9kM1KAzEUhYMoWGufwE1eYMbcyd_EXRmtFguCduMqpJmJprSTkqSCb--0deVCuHAX93yHe84VOu9D3yF0A6QELqvqdt2mEmipyooAJ6pU_AyNKqJoISXIczQCSeuCApBLNElpTQiBmlNB6hF6X352eL7dGZtxcPi5mM9e3_C0DbvsQ4-HmVob9n32_QduQp-6-GWyT9s7PAt2nw6Ke59y9Kv9kWjCYNb7Ll2jC2c2qZv87jFazh6WzVOxeHmcN9NFYYEqXnDBQShZW9lKQ1ecmeG5WgnBoBLUGTbcGFetdcopNiQRgkvHGLSOg1V0jOjJ1saQUuyc3kW_NfFbA9HHfvTQjwaqlT71oxUfKPWHsj6bQ4Acjd_8y_4AGfNsSw
CitedBy_id crossref_primary_10_13106_jafeb_2020_vol7_no5_031
crossref_primary_10_13106_jafeb_2019_vol6_no1_33
Cites_doi http://dx.doi.org/
10.2308/acch.2003.17.3.207
10.1016/S0165-4101(97)00014-1
10.1111/j.1475-679X.2008.00287.x
10.1016/S0165-4101(00)00024-0
10.1080/17449480802510492
10.1111/j.1911-3846.1995.tb00462.x
10.2307/2672925
10.1007/s11142-007-9049-9
10.1016/j.jacceco.2009.08.002
10.1111/j.1475-679X.2012.00467.x
10.1016/S0165-4101(00)00012-4
ContentType Journal Article
DBID AAYXX
CITATION
DOI 10.15722/jds.13.9.201509.95
DatabaseName CrossRef
DatabaseTitle CrossRef
DeliveryMethod fulltext_linktorsrc
Discipline Business
EISSN 2093-7717
EndPage 101
ExternalDocumentID 10_15722_jds_13_9_201509_95
GroupedDBID 5VS
AAYXX
ALMA_UNASSIGNED_HOLDINGS
CITATION
GROUPED_DOAJ
KQ8
M~E
ID FETCH-LOGICAL-c1395-56516978c7d7a3b54a018896641263fa4978459dcf9f941736657f441df51c93
ISSN 1738-3110
IngestDate Tue Jul 01 00:41:11 EDT 2025
Thu Apr 24 23:10:28 EDT 2025
IsDoiOpenAccess false
IsOpenAccess true
IsPeerReviewed true
IsScholarly true
Issue 9
Language English
LinkModel OpenURL
MergedId FETCHMERGED-LOGICAL-c1395-56516978c7d7a3b54a018896641263fa4978459dcf9f941736657f441df51c93
OpenAccessLink https://doi.org/10.15722/jds.13.9.201509.95
PageCount 7
ParticipantIDs crossref_primary_10_15722_jds_13_9_201509_95
crossref_citationtrail_10_15722_jds_13_9_201509_95
ProviderPackageCode CITATION
AAYXX
PublicationCentury 2000
PublicationDate 2015-09-00
PublicationDateYYYYMMDD 2015-09-01
PublicationDate_xml – month: 09
  year: 2015
  text: 2015-09-00
PublicationDecade 2010
PublicationTitle Journal of distribution science
PublicationYear 2015
References Hung, M. (REF036948555); 12
Barth, M. E. (REF036948546); 46
Khan, M. (REF036948558); 48
Beaver, W. (REF036948548); 38
최현돌 (REF036948549); 31
최관 (REF036948550); 30
강민정 (REF036948557); 37
Watts, R. L. (REF036948565); 17
윤정분 (REF036948566); 18
Hellman, N. (REF036948554); 5
김명인 (REF036948559); 49
이균봉 (REF036948560); 44
Basu, S. (REF036948547); 24
Ahmed, A. (REF036948542); 51
Givoly, D. (REF036948553); 29
Ball, R. (REF036948545); 29
백원선 (REF036948562); 29
이유식 (REF036948561); 47
Feltham, J. (REF036948552); 11
강주훈 (REF036948556); 25
References_xml – volume: 37
  start-page: 237
  issue: 2
  ident: REF036948557
  publication-title: 회계학연구
  doi: http://dx.doi.org/
– volume: 17
  start-page: 207
  issue: 3
  ident: REF036948565
  publication-title: Accounting Horizons
  doi: 10.2308/acch.2003.17.3.207
– volume: 24
  start-page: 3
  ident: REF036948547
  publication-title: Journal of Accounting and Economics
  doi: 10.1016/S0165-4101(97)00014-1
– volume: 46
  start-page: 467
  issue: 3
  ident: REF036948546
  publication-title: Journal of Accounting Research
  doi: 10.1111/j.1475-679X.2008.00287.x
– volume: 44
  start-page: 109
  issue: 44
  ident: REF036948560
  publication-title: 국제회계연구
– volume: 29
  start-page: 287
  ident: REF036948553
  publication-title: Journal of Accounting and Economics
  doi: 10.1016/S0165-4101(00)00024-0
– volume: 5
  start-page: 71
  ident: REF036948554
  publication-title: Accounting in Europe
  doi: 10.1080/17449480802510492
– volume: 11
  start-page: 689
  ident: REF036948552
  publication-title: Contemporary Accounting Research
  doi: 10.1111/j.1911-3846.1995.tb00462.x
– volume: 30
  start-page: 215
  issue: 3
  ident: REF036948550
  publication-title: 회계학연구
– volume: 38
  start-page: 127
  ident: REF036948548
  publication-title: Journal of Accounting Research
  doi: 10.2307/2672925
– volume: 12
  start-page: 623
  issue: 4
  ident: REF036948555
  publication-title: Review of Accounting Studies
  doi: 10.1007/s11142-007-9049-9
– volume: 18
  start-page: 159
  issue: 4
  ident: REF036948566
  publication-title: 회계연구
– volume: 48
  start-page: 132
  issue: 2-3
  ident: REF036948558
  publication-title: Journal of Accounting and Economics
  doi: 10.1016/j.jacceco.2009.08.002
– volume: 51
  start-page: 1
  issue: 1
  ident: REF036948542
  publication-title: Journal of Accounting Research
  doi: 10.1111/j.1475-679X.2012.00467.x
– volume: 29
  start-page: 1
  ident: REF036948545
  publication-title: Journal of Accounting and Economics
  doi: 10.1016/S0165-4101(00)00012-4
– volume: 29
  start-page: 1
  issue: 1
  ident: REF036948562
  publication-title: 회계학연구
– volume: 25
  start-page: 197
  issue: 2
  ident: REF036948556
  publication-title: 경영사학
– volume: 49
  start-page: 173
  issue: 49
  ident: REF036948559
  publication-title: 국제회계연구
– volume: 31
  start-page: 145
  issue: 4
  ident: REF036948549
  publication-title: 회계학연구
– volume: 47
  start-page: 197
  issue: 47
  ident: REF036948561
  publication-title: 국제회계연구
SSID ssj0001853608
ssib051117196
ssib048506301
ssib001106912
Score 1.923168
SourceID crossref
SourceType Enrichment Source
Index Database
StartPage 95
Title The Impact of K-IFRS Adoption on Accounting Conservatism: Focus on Distribution Companies
Volume 13
hasFullText 1
inHoldings 1
isFullTextHit
isPrint
link http://utb.summon.serialssolutions.com/2.0.0/link/0/eLvHCXMwnV1Lb9QwELagSIgLKi9RKMgHcoIscWzHa2597NKC4ACLVE5RYscqUG0Q3apSf33HjziGRRVFWkUry_FmPZ_G30zmgdCLihCtS21yzkWXMyZ0LkXL8g7sWw2EtupcseoPH6uDL-zdET8aQ4dcdsmqnaiLv-aV_I9UYQzkarNkryHZuCgMwHeQL1xBwnD9ZxkfxjTH9_nh_NNn2zTJq4H-t14QtjOnd8D6UIt5r87cq4J9Wzo3dL0K6mEILFwnrTqdHE7P6E_uj1--_XaS_zgfEZfNdrJdacMpZrvZdJ5Jmc32MrmfhY7awd9AeAyoGlSkoNajGoJROzdWFpICT_dZmFGv0gQ_MlGSvqtmOG6JX3tNk3NR2tKw3_XphNCJTSkC6ionw71p3ew_zrMYZWjtG7tMDYvUhNay9ovUkt9Et0p43iqxwR1_BANZjnyP2XJ-tIgKEMgpESTUJ3ROPCA7let6GHclVLayv_t6_eET9pPQmMUmuhtEiXc8mO6hG93yPro9pD88QF8BU9hjCvcGe0zhAVMYPiOmcIqpN9ghys5IEYUjoh6ixXy22DvIQ_uNXIFZwHOg-qSSYqqEFg1tOWvg_07BPGakrKhpbG9CxqVWRhrJYAPsSzwD9FobTpSkj9DGsl92jxFumoIyA1xeFIaJkrXAiMpWF2oqi0YpvoXKYVdqFUrT2w4pJ_UVItxCr-JNP31llqumP7ne9Kfozgj-bbSx-nXWPQP6uWqfO8hcArghdoY
linkProvider Directory of Open Access Journals
openUrl ctx_ver=Z39.88-2004&ctx_enc=info%3Aofi%2Fenc%3AUTF-8&rfr_id=info%3Asid%2Fsummon.serialssolutions.com&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.atitle=The+Impact+of+K-IFRS+Adoption+on+Accounting+Conservatism%3A+Focus+on+Distribution+Companies&rft.jtitle=Journal+of+distribution+science&rft.au=Noh+Gil-kwan&rft.au=%EA%B9%80%EB%8F%99%EC%9D%BC&rft.date=2015-09-01&rft.issn=1738-3110&rft.eissn=2093-7717&rft.volume=13&rft.issue=9&rft.spage=95&rft.epage=101&rft_id=info:doi/10.15722%2Fjds.13.9.201509.95&rft.externalDBID=n%2Fa&rft.externalDocID=10_15722_jds_13_9_201509_95
thumbnail_l http://covers-cdn.summon.serialssolutions.com/index.aspx?isbn=/lc.gif&issn=1738-3110&client=summon
thumbnail_m http://covers-cdn.summon.serialssolutions.com/index.aspx?isbn=/mc.gif&issn=1738-3110&client=summon
thumbnail_s http://covers-cdn.summon.serialssolutions.com/index.aspx?isbn=/sc.gif&issn=1738-3110&client=summon