Zobrazeno 1 - 10
of 64
pro vyhledávání: '"Cheong H. Yi"'
Publikováno v:
Asia-Pacific Journal of Accounting & Economics. :1-25
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7799abc78cce80042b317baba6d551a9
https://doi.org/10.1080/16081625.2022.2098785
https://doi.org/10.1080/16081625.2022.2098785
Autor:
Jeong-Bon Kim, Cheong H. Yi
Publikováno v:
China Journal of Accounting Research, Vol 8, Iss 1, Pp 1-23 (2015)
Using a large sample of firms listed on the Korea Stock Exchange over 1998–2007, this study investigates whether and how trading by foreign and domestic institutional investors improves the extent to which firm-specific information is incorporated
Externí odkaz:
https://doaj.org/article/4b411d7a543040aeacaf01e2262733e2
Autor:
JEONG-BON KIM1, CHEONG H. YI1
Publikováno v:
Contemporary Accounting Research. Summer2006, Vol. 23 Issue 2, p427-464. 38p. 9 Charts.
Publikováno v:
Scandinavian Journal of Management. 34:170-192
This paper explores management’s use of language in financial disclosures of corrupt firms by looking at a sample of firms that have been prosecuted for violating the Foreign Corrupt Practices Act (FCPA). We find that the management of FCPA violato
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::401b9aa7f093a25173efbba2ba4c9772
https://doi.org/10.1016/j.scaman.2018.01.004
https://doi.org/10.1016/j.scaman.2018.01.004
Publikováno v:
Journal of Contemporary Accounting & Economics. 17:100254
Using a unique set of Korean data for the years 2004–2013, we show that audit firms’ operating leverage is related to lowballing and audit quality. To capture audit firms’ operating leverage, we estimate audit hour elasticity from a regression
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6b6b45ea737a20b6c785462774be8608
https://doi.org/10.1016/j.jcae.2021.100254
https://doi.org/10.1016/j.jcae.2021.100254
Publikováno v:
International Journal of Research in Marketing. 33:725-738
Chief marketing officers (CMOs) are the marketing leaders in their respective firms and are responsible for creating shareholder value. To incentivize CMOs to focus on shareholders' interests, an increasing number of firms are compensating their CMOs
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e9836a0aca0cfd0493a84a06306fbbe3
https://doi.org/10.1016/j.ijresmar.2016.09.001
https://doi.org/10.1016/j.ijresmar.2016.09.001
Publikováno v:
Accounting & Finance. 53:137-162
The objective of this paper is to examine the impact of product market competition on earnings quality. Based on a sample from the US manufacturing sector for the period 1996–2005, we find consistent evidence showing a positive relation between pro
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::8e1aa542bdac403a63eb810c6db67f34
https://doi.org/10.1111/j.1467-629x.2011.00457.x
https://doi.org/10.1111/j.1467-629x.2011.00457.x
Publikováno v:
Review of Accounting Studies. 16:779-811
Using a sample of non-U.S. borrowers from 40 countries during 1997 through 2005, this paper investigates the effect of the voluntary adoption of International Financial Reporting Standards (IFRS) on price and nonprice terms of loan contracts and loan
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b8d969023afaf4f2555caf7cc4b95c65
https://doi.org/10.1007/s11142-011-9148-5
https://doi.org/10.1007/s11142-011-9148-5
Publikováno v:
Contemporary Accounting Research. 28:585-615
Using a large sample of privately held Korean companies that are not required to obtain an external audit, this paper examines the informational value of voluntary external audits of financial statements with respect to the cost of debt. We find that
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c84b9f3cd3f96d20168905d277b0671b
https://doi.org/10.1111/j.1911-3846.2010.01054.x
https://doi.org/10.1111/j.1911-3846.2010.01054.x
Autor:
Jeong-Bon Kim, Cheong H. Yi
Publikováno v:
Journal of Accounting and Public Policy. 28:207-230
In Korea, the regulatory authority designates external auditors for firms that are deemed to have strong incentives and/or great potential for opportunistic earnings management, and mandates these firms to replace their incumbent auditors with new de
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::59d514b699cc0297aea92d4c097d186c
https://doi.org/10.1016/j.jaccpubpol.2009.04.006
https://doi.org/10.1016/j.jaccpubpol.2009.04.006