Lee, Young Hwan, Sun A. Kang, and Sang Min Cho. 2015. “The Effect of Voluntary IFRS Adoption by Unlisted Fi Rms on Earnings Quality and the Cost of Debt: Empirical Evidence from Korea”. Journal of Business Economics and Management 16 (5):931-48. https://doi.org/10.3846/16111699.2014.953991.