Zobrazeno 1 - 10 of 66 pro vyhledávání: '"Jong-seo Choi"'
1
Market Reaction to the Introduction of K-IFRS 1116
Autor: Jong-Seo Choi, Jeong-Mo Kim
Publikováno v: Korean Journal of Financial Studies. 51:571-610
This study examines the Korean stock market reaction to the introduction of K-IFRS 1116 (IFRS 16 equivalent) which effectively eliminates the operating lease and requires all lease contracts to be considered as finance leases. An event study is condu
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::9ea745e86739a757d31992af4e1dcaf5
https://doi.org/10.26845/kjfs.2022.10.51.5.571
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3
Corporate Governance Code Revisions, Corporate Social Performance and Firm Value: International Evidence
Autor: Chai-Aun Ooi, Chee-Wooi Hooy, Jong-Seo Choi
Publikováno v: Malaysian Journal of Economic Studies. 59:1-25
This study investigates the impact of corporate governance code revisions on corporate social performance, and its’ moderating effect on the relationship between corporate social performance and firm value. This study applies the two-stage Heckman
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::295671da58d810c85eabe2074dfcd2fe
https://doi.org/10.22452/mjes.vol59no1.1
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8
Does managerial discretion affect the value relevance of goodwill impairment information under IFRS? Korean evidence
Autor: Jong-Seo Choi, Ji-Ahn Nam
Publikováno v: Asia-Pacific Journal of Accounting & Economics. 27:1-23
This study examines managers’ use of discretion in determining goodwill impairment losses and the differential value relevance of impairment information depending on the type of management ...
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::74b614a412bcb3018bd8aaf65f60ff80
https://doi.org/10.1080/16081625.2020.1686813
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9
Structural and Functional Shift in Soil Bacterial Community in Response to Long-Term Compost Amendment in Paddy Field
Autor: Tongmin Sa, Sook-Jin Kim, Aritra Roy Choudhury, Sandipan Samaddar, Poulami Chatterjee, Jeongyun Choi, Jong-Seo Choi
Publikováno v: Applied Sciences, Vol 11, Iss 2183, p 2183 (2021)
Microbial community composition and diversity of agricultural soils primarily depend on management practices. The application of compost on agricultural fields is known to increase soil fertility, which can also help to enhance agricultural productiv
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::9630704e079ff02d6b0d2b8b340aa095
https://www.mdpi.com/2076-3417/11/5/2183
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