Rhee, Chang Seop, Eun Sil Choi, and Ji Yeon Ryu. “The Influence Of Firm’s Fair Value System On Earnings Quality Under IFRS”.
Journal of Applied Business Research 34, no. 3 (May 9, 2018). Accessed August 30, 2026.
https://journals.klalliance.org/index.php/JABR/article/view/312.