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

<table class="table-group" id="tab2"><tr><td><table class="table"><tr><td class="thead-hr" colspan="3"><hr/></td></tr><tr class="thead"><td align="left">Year</td><td align="center">Financial report type</td><td align="center">Firm count </td></tr><tr><td class="thead-hr" colspan="3"><hr/></td></tr><tr><td align="left" rowspan="2">2009</td><td align="center">Consolidated</td><td align="center">11</td></tr><tr><td align="center">Individual</td><td align="center">3</td></tr><tr><td align="left" rowspan="2">2010</td><td align="center">Consolidated</td><td align="center">39</td></tr><tr><td align="center">Individual</td><td align="center">7</td></tr><tr class="table-tr"><td colspan="3"><hr class="tbody-hr"/></td></tr></table></td></tr></table>

Financial report counts with early K-IFRS adoption.

The Scientific World Journal

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Table 2

Table 2: Empirical Analysis of Retirement Pension and IFRS Adoption Effects on Accounting Information: Glance at IT Industry 