[其他] 资产评估-Song, Younghyo - The Impact of Appraisal Quality on the Voluntary Disc ... [推广有奖]

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Asia-Pacific Journal of Financial Studies (2019) 48, 615–639 doi:10.1111/ajfs.12275

The Impact of Appraisal Quality on the
Voluntary Disclosure of Asset Revaluation*
Younghyo Song
Business School, Korea University, Republic of Korea

Jinhan Pae**
Business School, Korea University, Republic of Korea

Received 21 March 2018; Accepted 13 June 2019

Abstract
In the wake of the global financial crisis, we compare Korean firms that voluntarily disclosed
their revaluatio ...