| Status | 已發表Published |
| Changes in Value Relevance, Timeliness, and Transparency of Reported Accounting Information: An Analysis of Korean Listed Firms | |
Sohn, B. C.  ; Lee, W.-J.; Kym, M. H.; Hwang, L.-S.
| |
| Subtype | 著Authored |
| 2007-06-01 | |
| Publisher | Institute of Management Research, Seoul National University |
| Publication Place | Seoul, Korea |
| Abstract | This book examines the change in value relevance, timeliness, and transparency of reported accounting information in Korean listed firms. Using financial and price data from 1994 to 2002, we find that value relevance and transparency have decreased over time, while timeliness has increased over time. These findings can provide valuable insights to further our understanding of the temporal change in reporting practices for Korean firms. |
| Keyword | Mispricing Abnormal accruals Investor sophistication Arbitrage risk Performance-related bias |
| ISBN | 123 |
| Language | 英語English |
| The Source to Article | PB_Publication |
| PUB ID | 34269 |
| Document Type | Book |
| Collection | DEPARTMENT OF ACCOUNTING AND INFORMATION MANAGEMENT |
| Corresponding Author | Sohn, B. C. |
| Recommended Citation GB/T 7714 | Sohn, B. C.,Lee, W.-J.,Kym, M. H.,et al. Changes in Value Relevance, Timeliness, and Transparency of Reported Accounting Information: An Analysis of Korean Listed Firms[M]. Seoul, Korea:Institute of Management Research, Seoul National University, 2007. |
| APA | Sohn, B. C.., Lee, W.-J.., Kym, M. H.., & Hwang, L.-S. (2007). Changes in Value Relevance, Timeliness, and Transparency of Reported Accounting Information: An Analysis of Korean Listed Firms. Institute of Management Research, Seoul National University. |
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