IFRS 자발적 도입 기업은 부채조달비용이 감소하고, IFRS 의무 도입 기업은 부채조달비용이 감소하지 않는다고 보고했다.
Firms who voluntarily adopt IFRS reported that their cost of debt was reduced, while those obligated to adopt IFRS reported that their cost of debt did not decrease.