Rhee, C. S., Choi, E. S. and Ryu, J. Y. (2018) “The Influence Of Firm’s Fair Value System On Earnings Quality Under IFRS”, Journal of Applied Business Research, 34(3). Available at: https://journals.klalliance.org/index.php/JABR/article/view/312 (Accessed: 11 January 2026).