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

Table 3

Pension plan for firms with early K-IFRS adoption.

Type	Classification	Firm count
Pension plan	DB	19
	DC	3
	DB/DC	3
Changes of liability for retirement allowance	Increase	9
	No change	1
	Decrease	15