Lee YH, Kang SA, Cho SM. The effect of voluntary IFRS adoption by unlisted fi rms on earnings quality and the cost of debt: empirical evidence from Korea. JBEM [Internet]. 2015Oct.26 [cited 2024Dec.4];16(5):931-48. Available from: https://jcem.vgtu.lt/index.php/JBEM/article/view/2599