한국채택국제회계기준(K-IFRS)의 도입과 회계이익의 질에 관한 연구 : 조기도입기업과 의무도입 기업의 비교

The purpose of this study is to examine the earning quality of early K-IFRS adoption corporation before mandatory adoption periods(2009-2010). And comparing the early & mandatory K-IFRS adoption corporation in the mandatory adoption period(2011), we test the effects of the consistency and the mandatory K-IFRS adoption. For the analysis, we chose 3,792 companies which are listed in KOSPI and KOSDAQ markets for 2009-2011 whose fiscal year-end is December. The results of this study can be summarized as follows :First, the companies early adopted K-IFRS did not give significant evidence in ABSDA& ABSPDA before mandatory adoption periods(2009-2010). But the early K-IFRS adoption companies show the result of conservative accounting polish. This result of our empirical research was consistent with the precedent studies. Second, for mandatory K-IFRS adoption(2011), We did not find out the significant difference beween the early adoption companies and mandatory adoption companies in ABSDA, ABSPDA, conservative accounting polish. Namely, it did not show the significant difference beween the early adoption companies and the mendatory ones in the quality of earning.