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A Study on the Allowance for Bad Debts due to K-IFRS No-1109 Adoption: Focusing on Conservatism and Value Relevance
A Study on the Allowance for Bad Debts due to K-IFRS No-1109 Adoption: Focusing on Conservatism and Value Relevance
2021
Ki Se Lee
Seongil Jeon
Wooyul Kim
Keywords:
Relevance (law)
Debt
Conservatism
allowance
value
Economics
Financial economics
Correction
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