Lee, Young Hwan, Sun A. Kang, and Sang Min Cho. “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, no. 5 (October 26, 2015): 931-948. Accessed March 28, 2024. https://journals.vilniustech.lt/index.php/JBEM/article/view/2599.