Empirical Analysis of Retirement Pension and IFRS Adoption Effects on Accounting Information: Glance at IT Industry

Table 1

Pension plan considering firm size.

Size	DB	DB/DC	DC	IRP	Firm count
~9	24.97%	1.04%	51.26%	22.73%	140,689
10~29	37.56%	2.54%	59.90%		62,732
30~99	47.15%	4.94%	47.91%		23,542
100~299	54.81%	10.96%	34.22%		6,367
300~499	57.13%	18.59%	24.28%		1,038
500~	49.36%	32.81%	17.83%		1,335