Earticle

초록

영어

This study discusses the issue of Korea discount of Korean listed companies and examines whether the Korea discount problem has been solved by adopting IFRS. The issue of accounting transparency and earnings quality was discussed in Korea using K-GAAP accounting standards. Companies have been able to adopt K-IFRS since 2009 for accounting transparency and comparability, and mandatory adoption began in 2011. We think the adoption of K-IFRS will improve the accounting transparency of the company and solve the Korea discount. In this study, we analyze the difference in corporate value before and after the adoption of IFRS and examine whether there is a solution to the Korea discount. The PBR and PER of companies before and after the adoption of IFRS are compared and analyzed from 2001 to 2023. As a result of the analysis, the PBR and PER after the adoption of IFRS increased compared to before the adoption of IFRS, that is, the Korea discount was reduced after the adoption of IFRS. This study is meaningful in that it examined the solution of Korea discount, which is a chronic problem of Korean companies.

목차

Abstract
Ⅰ. 서론
Ⅱ. 선행연구검토 및 가설설정
Ⅲ. 연구설계
Ⅳ. 실증분석
Ⅴ. 결론
참고문헌

키워드

저자

• 유지연 [ Jiyeon Yoo | 서원대학교 경영학부 조교수 ] 제1저자
• 홍순욱 [ Soonwook Hong | 국립한국해양대학교 해운경영학부 부교수 ] 교신저자

참고문헌

발행기관

간행물

표지보기 관심저널 등록

• 간행물명

  무역통상학회지 [Journal of Korea Research Association of International Commerce]

• 간기

  격월간

• pISSN

  1738-4354

• 수록기간

  2001~2025

• 등재여부

  KCI 등재

• 십진분류

  KDC 326 DDC 380