Research Papers Assessing the Information Usefulness of Comprehensive Financial Statements for the Early Detection of Financial Distress: A Machine Learning Approach
Research Papers Effect of Mandatory Auditing of Internal Control over Financial Reporting on Preventing Fraud in the Korean Capital Market
Issue Papers Strengthening Competitiveness in Securities Industry, Series 2: Recent Developments in Large Language Models and their Use in Financial Reporting Analyses
Research Papers Sustainability Reporting Based on Materiality and Price Informativeness
Research Papers The Usefulness of Material Disclosure on ESG Activities to Improve the Value Relevance
OPINION Significance of Structured Corporate Financial Disclosures in the Era of AI
OPINION IFRS Sustainability Disclosure Standards and their Implications
OPINION New and Revised Accounting Standards for Higher Comparability
OPINION The Rise of Intangible Assets and The Role of Capital Markets