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Hyungjin Cho

Korea Accounting Institute

Seoul, 04513

Korea, Republic of (South Korea)

Korea Accounting Research Institute

Seoul

Korea, Republic of (South Korea)

  • Korea Accounting Institute

  • Korea Accounting Research Institute

SCHOLARLY PAPERS

3

DOWNLOADS

393

TOTAL CITATIONS

0

Scholarly Papers (3)

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1.

A Review of Non-GAAP Reporting: Recommendations for Effective Implementation of Management-defined Performance Measures in Korea

Number of pages: 72 Posted: 06 May 2025
Seul Gi Oh, Hyungjin Cho and Haewon Moon
Yonsei University, Korea Accounting Institute and Korea Accounting Institute
Downloads 182 (433,279)

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Non-GAAP, MPM, IFRS 18

2.

Persistence of Asset Impairment Losses and their Predictability of Future Operating Performance

Number of pages: 42 Posted: 01 Jul 2025 Last Revised: 02 Dec 2025
Hyungjin Cho, Haewon Moon and Batjargal Bolor-Erdene
Korea Accounting Institute, Korea Accounting Institute and Seoul National University
Downloads 122 (626,371)

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Impairment losses, Operating profit, IFRS 18, Persistence, Predictive value

3.

Preliminary Analysis of the Introduction of IASB Exposure Draft 'Business Combinations-Disclosures, Goodwill and Impairment (BCDGI)': Focusing on Strategic Business Combinations 

The KARI Report No. 3, printed by the Korea Accounting Institute and the Korea Accounting Research Institute on April 30th, 2025
Number of pages: 45 Posted: 07 May 2025
Hyungjin Cho, Haewon Moon and Seul Gi Oh
Korea Accounting Institute, Korea Accounting Institute and Yonsei University
Downloads 89 (783,685)

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