Zobrazeno 1 - 10
of 41
pro vyhledávání: '"Jinhan Pae"'
Publikováno v:
Journal of Business Finance & Accounting.
This paper investigates the intragroup flows of brand royalties within large Korean business groups, known as chaebols. We find that business group member firms pay a greater amount of brand royalties when the associated business groups adopt a holdi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::81bca50a8af7861685a92eea133e4cc4
https://doi.org/10.1111/jbfa.12661
https://doi.org/10.1111/jbfa.12661
Autor:
Feltham, Gerald A.1, Jinhan Pae2
Publikováno v:
Journal of Accounting, Auditing & Finance. Summer2000, Vol. 15 Issue 3, p199-220. 22p.
Autor:
Jinhan Pae, Kyongsun Heo
Publikováno v:
Australian Accounting Review. 31:35-50
With pervasive pension funding deficits, Korean firms have been under pressure to improve their funding levels. We examine whether firms have incentives to set obligation‐decreasing pension assumptions when they have large pension deficits (pension
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1e09aa07bcd334a6ee50570512de58fb
https://doi.org/10.1111/auar.12304
https://doi.org/10.1111/auar.12304
Publikováno v:
Asia-Pacific Journal of Accounting & Economics. 27:649-666
We investigate the relationship between a firm’s conditional financial reporting policy and the tendency to understate pension liabilities in the statement of financial position. We focus on two pr...
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::9e8d2ec4ed7077519e4634d7703c2f51
https://doi.org/10.1080/16081625.2019.1584757
https://doi.org/10.1080/16081625.2019.1584757
Publikováno v:
Journal of Commercial Biotechnology. 25
Samsung BioLogics recognized a big valuation gain when it lost control over a biosimilar joint venture. The investment community expressed concerns about the revaluation gain because the loss of control of the joint venture was attributable to potent
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::5235a754abd34f2262c05bc46854c5b4
https://doi.org/10.5912/jcb880
https://doi.org/10.5912/jcb880
Publikováno v:
Journal of Business Finance & Accounting. 45:92-114
When the fair value accounting (FVA) option for property, plant, and equipment was introduced in the midst of the global financial crisis, a significant proportion of Korean firms elected FVA. We attribute this unusual boom in asset revaluations to t
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::dab2b3287e5ee5b6af7490c47d527a4d
https://doi.org/10.1111/jbfa.12266
https://doi.org/10.1111/jbfa.12266
Publikováno v:
Journal of Business Finance & Accounting. 44:953-985
This study investigates the performance of analysts when they match the asymmetric timeliness of their earnings forecast revisions (i.e., asymmetric forecast timeliness) with the asymmetric timeliness of firms’ reported earnings (i.e., asymmetric e
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::4240da231e9239cc334db81d19e79a17
https://doi.org/10.1111/jbfa.12254
https://doi.org/10.1111/jbfa.12254
Autor:
Choong-Yuel Yoo, Jinhan Pae
Publikováno v:
European Accounting Review. 26:193-214
We investigate whether analysts use cash flow forecasts to reduce the impact of earnings forecast revisions (EFRs) on market participants. In particular, we focus on conflict between an analyst's concurrent cash flow and earnings forecast revisions.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::450eb2445de7cdf9523bfbb622ea06aa
https://doi.org/10.1080/09638180.2015.1123102
https://doi.org/10.1080/09638180.2015.1123102
Autor:
Choong-Yuel Yoo, Jinhan Pae
Publikováno v:
Business Ethics: A European Review. 25:25-44
We investigate corporate giving behaviors of prestigious business award winners in Korea. In particular, we examine whether firms strategically use corporate giving to enhance corporate reputation. We find that (1) award winners generally make more c
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a46f68e771c642061ae2b6541363e608
https://doi.org/10.1111/beer.12090
https://doi.org/10.1111/beer.12090
Publikováno v:
International Journal of Forecasting. 31:531-549
We investigate whether the well-known positive association between past stock returns and analysts’ earnings forecast revisions differs for stocks that have experienced extreme positive (or negative) price changes. We document an asymmetry in this
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::8b1f91a31fda75753818eeebd12a9e44
https://doi.org/10.1016/j.ijforecast.2014.02.006
https://doi.org/10.1016/j.ijforecast.2014.02.006