성향 매칭 기법을 적용하여 회사들을 매칭 후 검증한 결과 K-IFRS 도입 이후 부채조달비용이 감소했다는 것을 알 수 있었다.
As a result of matching and verifying companies by applying the propensity matching technique, it was found that the cost of debt decreased since the introduction of the K-IFRS.