국내 재무회계 연구 동향과 전망: 공시와 회계기준의 변화를 중심으로

초록

This study examines the trends in Korean financial accounting research over the past decade, with a focus on corporate disclosure and the adoption and revision of financial accounting standards, and proposes future research directions. While Kim(2025) systematically analyzes the evolution of U.S. financial accounting research, this paper highlights research developments shaped by the Korean institutional context following the full adoption of IFRS in 2011. Between 2015 and the first half of 2025, articles published in the Korean Accounting Review and the Korean Accounting Journal show that, despite a decline in the number of all publications, these two research areas have consistently accounted for 6-14% of annual publications. In the field of disclosure, the most frequently studied topics have been management earnings forecasts and management discussion and analysis(MD&A) disclosures. Studies on management earnings forecasts have explored the determinants of disclosure and their economic effects. Research on MD&A initially had focused on whether key items were disclosed during the 2010s, but shifted in the 2020s toward the question of whether such items are disclosed regularly. The adoption of IFRS brought structural changes to the disclosure system and financial statements, sparking extensive debates on various aspects of accounting information such as discretionary accruals and value relevance. Following its adoption, major revisions to standards on consolidated financial statements, fair value measurement, financial instruments, and revenue recognition further expanded scholarly interest in corporate disclosure and information usefulness. This study further provides suggestions for future research.

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