Reforms in the Korean Financial Reporting Systems and Earnings Quality |
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| Authors: | B. Brian Lee Soo Duk Seo |
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| Affiliation: | (1) George Mason University, Fairfax, VA 22030, USA;(2) School of Accounting and Finance, The Hong Kong Polytechnic University, Hung Hom, Kowloon, Hong Kong, China;; |
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| Abstract: | This study examines the effect of reforms in the Korean financial reporting systems on earnings quality through an investigation of two sample periods: (1) prior to, and (2) after the 1997 financial crisis in Korea. The results indicate that financial sector reforms have reduced the opacity of Korean firms’ earnings reports. |
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