A Study on the Allowance for Bad Debts due to K-IFRS No-1109 Adoption: Focusing on Conservatism and Value Relevance
Kise Lee, Jeon Seongil, Wooyul Kim · 경영학연구 · 2021
In 2018, K-IFRS No. 1109 (Financial Instrument) was Introduced. It was that firms were forced to allocate additional their allowance for bad debts. So This study analyze the change of allowance for bad debts after the government introduced K-IFRS No. 1109 (Financial Instrument). We also investigated whether this change can have an effect on firm