Výsledky vyhledávání - "Won-Wook Choi"

Accounting Conservatism And Firms’ Investment Decisions

Autor: Won-Wook Choi, Jungeun Cho

Publikováno v: Journal of Applied Business Research (JABR). 32:1223-1236

This study examines the effectiveness of accounting conservatism in monitoring and controlling managers’ decision-making regarding opportunistic investment. We find that accounting conservatism is negatively associated with over-investment. This su

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::e7c5a0c4993431feca3ff2e7569833a5
https://doi.org/10.19030/jabr.v32i4.9732

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Allowance for uncollectible accounts as a tool for earnings management

Autor: Won-Wook Choi, Hyun-Ah Lee

Publikováno v: International Journal of Accounting & Information Management. 24:162-184

Purpose This study aims to verify the circumstances under which managing the allowance for uncollectible accounts is used as a tool of earnings management. Design/methodology/approach The authors investigate whether bad debt expense, which is an inco

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::0fe5cb4e412d0ed91e5f84dc1f1c3c9c
https://doi.org/10.1108/ijaim-06-2015-0040

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Does the Transformation to holding company systems in Korean Chaebol improve the valuation independence of affiliated firms’ cost of debt?

Autor: Won Wook Choi, Ho Young Lee, Sang Ii Kim

Publikováno v: Corporate Ownership and Control. 13:447-457

Family-owned conglomerates are prevalent in most Asian countries, in which excessive control rights of their majority shareholders infringe independent managements of their affiliated firms. Less than 50% of Korean chaebol conglomerates have transfor

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::f46056fcca4cd23e9419af130ecf98f3
https://doi.org/10.22495/cocv13i4c3p4

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Changes in chaebol firms’ overinvestment after the Asian financial crisis: a long-term perspective

Autor: Jungeun Cho, Jaimin Goh, Won-Wook Choi

Publikováno v: Asia-Pacific Journal of Accounting & Economics. 23:75-111

This paper examines chaebol firms’ overinvestment practices before and after a financial crisis in Korea. In comparison to non-chaebol firms, chaebol firms significantly reduced overinvestment after the Asian financial crisis. Also, chaebol firms w

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::9221fabc887dbd5008a2c6cd3d044baf
https://doi.org/10.1080/16081625.2014.983632

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