IFRS 도입사례 분석: (주)KT&G를 중심으로 = Adoption of IFRS in KT&G Case

참고문헌 (Reference)

1 김문철, "국제회계기준의 전면수용과 대책에 관한 연구" 한국회계학회 15 (15): 165-194, 2006

2 오준환, "국제회계기준의 수용방안에 관한 연구: 수용 수준, 대상 및 시기의 결정을 중심으로" 한국회계학회 15 (15): 31-58, 2006

3 이장희, "국제회계기준의 도입이 보험회사에 미치는 영향과 대응방안" 21-49, 2007

4 전영순, "국제회계기준의 도입에 대한 주가반응" 한국공인회계사회 (49) : 241-282, 2009

5 이용수, "국제회계기준의 도입 현황" 2007

6 박홍조, "국제회계기준(IFRS) 도입과정에 대한 평가 및 정착방안 연구" 대한경영학회 21 (21): 1751-1785, 2008

7 한국회계기준원, "국제회계기준 전면 도입 로드맵"

8 Lin, H., "The Development of Value Relevance of IAS and IFRS over Time: The Case of Germany" 2007

9 Bellas, A., "The Consequences of Applying International Accounting Standards (IAS) to the Financial Statements of Greek Enterprises" 2007

10 Hope, O-K., "The Bonding Hypothesis Revisited: Do Cross-listing Firm Bond to the Improved Disclosure Environment in the United States?" 2005

11 Abd-Elsalam, H., "Introducing international accounting stan- dards to an emerging capital market. Journal of International Accounting" 12 : 63-84, 2003

12 Bae, K. H., "International GAAP Differences: The Impact on Foreign Analysts" 2007

13 Barth, M., "International Accounting Standards and Accounting Quality" 2007

14 한국공인회계사회, "IFRS 적용매뉴얼"

15 Morais, A., "IASB Standards Adoption: Value Relevance and the Influence f Country-Specific Factors" 2007

16 Covrig, V. M., "Home Bias, Foreign Mutual Fund Holdings, and the Voluntary Adoption of International Accounting Standards" 45 : 41-70, 2007

17 Donna, S., "Factors influencing the extent of corporate compliance with international accounting standard" 11 : 51-76, 2002

18 Ewert, R., "Economic Effects of Tightening Accounting Standards to Restrict Earnings Management" 80 : 1101-1124, 2005

19 Ding, Y., "Differences between Domestic Accounting Standards and IAS: Measurement, Determinants and Implications" 26 : 1-38, 2006

20 Christensen, H. B., "Cross-section Variation in the Economic Consequences of International Accounting Harmonisation: The Case of Mandatory Adoption in the UK" 42 : 341-379, 2007

21 Francis, J., "Cost of Capital and Earnings Attributes" 79 : 967-1010, 2004