Jeong-Bon Kim

University of Waterloo

Wadsworth Chair in Accounting & Finance

200 University Avenue West

Waterloo, Ontario N2L 3G1

Canada

SCHOLARLY PAPERS

64

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CITATIONS
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Top 2,634

in Total Papers Citations

213

Scholarly Papers (64)

Accounting Conservatism and Stock Price Crash Risk: Firm-Level Evidence

Contemporary Accounting Research, Forthcoming
Number of pages: 65 Posted: 15 Dec 2009 Last Revised: 29 Nov 2013
Jeong-Bon Kim and Liandong Zhang
University of Waterloo and Singapore Management University - School of Accountancy
Downloads 2,888 (2,979)
Citation 5

Abstract:

accounting conservatism, crash risk, bad news hoarding, asymmetric timeliness

Accounting Conservatism and Stock Price Crash Risk: Firm-Level Evidence

Contemporary Accounting Research, Forthcoming
Number of pages: 52 Posted: 20 Mar 2014 Last Revised: 06 Oct 2014
Jeong-Bon Kim and Liandong Zhang
University of Waterloo and Singapore Management University - School of Accountancy
Downloads 513 (43,893)
Citation 5

Abstract:

conditional conservatism; asymmetric timeliness; return distribution; bad news hoarding; extreme events

2.

Audit Office Size, Audit Quality and Audit Pricing

Auditing: A Journal of Practice and Theory, Forthcoming
Number of pages: 42 Posted: 31 Aug 2007 Last Revised: 17 Apr 2013
Seoul National University - College of Business Administration, University of Waterloo, The State University of New York at Stony Brook and Singapore Management University - School of Accountancy
Downloads 1,907 (4,688)
Citation 19

Abstract:

Audit office, Office size, Audit quality, Audit pricing

3.

The Association Between Audit Quality and Abnormal Audit Fees

Number of pages: 57 Posted: 16 Nov 2005
Jong-Hag Choi, Jeong-Bon Kim and Yoonseok Zang
Seoul National University - College of Business Administration, University of Waterloo and Singapore Management University - School of Accountancy
Downloads 1,710 (6,259)
Citation 3

Abstract:

Audit quality, Audit and non-audit services, Abnormal audit fees, Earnings management

4.
Downloads 1,473 ( 9,545)
Citation 7

Do Abnormally High Audit Fees Impair Audit Quality?

Number of pages: 40 Posted: 15 Dec 2009
Jong-Hag Choi, Jeong-Bon Kim and Yoonseok Zang
Seoul National University - College of Business Administration, University of Waterloo and Singapore Management University - School of Accountancy
Downloads 812 (23,543)
Citation 7

Abstract:

Audit quality, abnormal audit fees, earnings management

Do Abnormally High Audit Fees Impair Audit Quality?

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 41 Posted: 09 Apr 2010
Jeong-Bon Kim, Jong-Hag Choi and Yoonseok Zang
University of Waterloo, Seoul National University - College of Business Administration and Singapore Management University - School of Accountancy
Downloads 661 (31,390)
Citation 7

Abstract:

Audit quality, abnormal audit fees, earnings management

5.

Corporate Tax Avoidance and Stock Price Crash Risk: Firm-Level Analysis

Journal of Financial Economics, Vol. 100, pp. 639-662, 2011.
Number of pages: 67 Posted: 28 Jul 2010 Last Revised: 19 Apr 2011
Jeong-Bon Kim, Yinghua Li and Liandong Zhang
University of Waterloo, Arizona State University (ASU) - School of Accountancy and Singapore Management University - School of Accountancy
Downloads 1,298 (6,579)
Citation 27

Abstract:

Tax avoidance, crash risk, agency theory, governance, extreme outcome

6.

Ownership Concentration, Foreign Shareholding, Audit Quality and Firm-Specific Return Variation: Evidence from China

Number of pages: 55 Posted: 07 May 2007 Last Revised: 22 Apr 2008
Ferdinand A. Gul, Jeong-Bon Kim and Aini Qiu
Monash University Sunway Campus, University of Waterloo and Citigroup Japan Inc.
Downloads 955 (16,692)
Citation 4

Abstract:

Firm-specific return variation, Ownership concentration, State ownership, Foreign shareholding, Audit quality, China

7.

Auditor Locality, Audit Quality and Audit Pricing

Number of pages: 54 Posted: 28 Feb 2007 Last Revised: 17 Apr 2013
Jong-Hag Choi, Jeong-Bon Kim, Aini Qiu and Yoonseok Zang
Seoul National University - College of Business Administration, University of Waterloo, Citigroup Japan Inc. and Singapore Management University - School of Accountancy
Downloads 940 (16,536)
Citation 4

Abstract:

Auditor locality, Geographic proximity, Audit quality, and Audit pricing

Ownership Structure, Business Group Affiliation, Listing Status, and Earnings Management: Evidence from Korea

Number of pages: 56 Posted: 15 Feb 2005
Cheong H. Yi and Jeong-Bon Kim
Hong Kong Polytechnic University - School of Accounting and Finance and University of Waterloo
Downloads 921 (19,532)
Citation 19

Abstract:

Corporate governance, Voting rights, Cash flow rights, Business group, Listing status, Privately held firms, Earnings management

Ownership Structure, Business Group Affiliation, Listing Status, and Earnings Management: Evidence from Korea

Canadian Academic Accounting Association, Contemporary Accounting Research, Vol. 23, No. 2, pp. 427-464, 2006
Posted: 17 Dec 2009
Jeong-Bon Kim and Cheong H. Yi
University of Waterloo and Hong Kong Polytechnic University - School of Accounting and Finance

Abstract:

Corporate governance, Voting rights, Cash flow rights, Business group, Chaebol, Listing status, Privately held firms, Earnings management, Korea

9.

Real Earnings Management and Cost of Capital

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 50 Posted: 12 Jan 2013 Last Revised: 14 Jan 2013
Jeong-Bon Kim and Byungcherl Charlie Sohn
University of Waterloo and University of Macau - Department of Accounting and Information Management
Downloads 782 (17,055)

Abstract:

real earnings management, accrual-based earnings management, cost of capital, earnings quality

10.

International Financial Reporting Standards, Institutional Infrastructures and Costs of Equity Capital around the World

Number of pages: 56 Posted: 07 May 2007
Shauna Shi and Jeong-Bon Kim
Hong Kong Polytechnic University - School of Accounting and Finance and University of Waterloo
Downloads 774 (23,775)
Citation 4

Abstract:

International financial reporting standards, Cost of equity capital, Institutional Infrastructure, Governance Mechanism, Enforcement Mechanism

11.

The Voluntary Adoption of International Financial Reporting Standards and Loan Contracting Around the World

Review of Accounting Studies, Forthcoming
Number of pages: 45 Posted: 14 Mar 2007 Last Revised: 20 Oct 2010
Jeong-Bon Kim, Judy S.L. Tsui and Cheong H. Yi
University of Waterloo, Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 760 (24,860)
Citation 16

Abstract:

International Financial Reporting Standards (IFRS), loan contracting, loan spread, collateral, debt covenant, syndicate structure, foreign banks

12.

Ownership Concentration, Foreign Shareholding, Audit Quality, and Stock Price Synchronicity: Evidence from China

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 45 Posted: 30 Jun 2009
Ferdinand A. Gul, Jeong-Bon Kim and Aini Qiu
Monash University Sunway Campus, University of Waterloo and Citigroup Japan Inc.
Downloads 671 (24,454)
Citation 24

Abstract:

Ownership concentration, State ownership, Foreign ownership, Audit quality, Stock price synchronicity, China

13.

CFOs versus CEOs: Equity Incentives and Crashes

Journal of Financial Economics, Vol. 101, pp. 713–730, 2011,
Number of pages: 52 Posted: 30 Dec 2010 Last Revised: 27 Sep 2011
Jeong-Bon Kim, Yinghua Li and Liandong Zhang
University of Waterloo, Arizona State University (ASU) - School of Accountancy and Singapore Management University - School of Accountancy
Downloads 668 (24,103)
Citation 8

Abstract:

Equity incentives, Crash risk, Compensation, Corporate governance, CFO, CEO

14.

Selective Auditor Rotation and Earnings Management: Evidence from Korea

Number of pages: 48 Posted: 04 Jul 2004
Jeong-Bon Kim, Chung-ki Min and Cheong H. Yi
University of Waterloo, Hankuk University of Foreign Studies - Department of Economics and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 658 (29,243)
Citation 2

Abstract:

Selective Auditor Rotation, Audit Quality, Earnings management

15.

Enhanced Disclosures Via IFRS and Stock Price Synchronicity Around the World: Do Analyst Following and Institutional Infrastructure Matter?

Number of pages: 46 Posted: 02 Nov 2007
Shauna Shi and Jeong-Bon Kim
Hong Kong Polytechnic University - School of Accounting and Finance and University of Waterloo
Downloads 618 (32,686)
Citation 6

Abstract:

Disclosures, Private information, Analyst coverage, Institutional infrastructure, Stock price synchronicity, IFRS

16.

CEO Overconfidence and Stock Price Crash Risk

Contemporary Accounting Research, Forthcoming
Number of pages: 48 Posted: 27 Sep 2013 Last Revised: 11 Apr 2015
Jeong-Bon Kim, Zheng Wang and Liandong Zhang
University of Waterloo, City University of Hong Kong (CityUHK) and Singapore Management University - School of Accountancy
Downloads 616 (15,112)

Abstract:

Overconfidence, optimism, crash risk, conservatism

17.

Voluntary Audit and the Cost of Debt Capital for Privately Held Firms: Korean Evidence

Sauder School of Business Working Paper
Number of pages: 39 Posted: 09 Aug 2005 Last Revised: 14 Nov 2007
University of British Columbia (UBC) - Sauder School of Business, University of Waterloo, Old Dominion University and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 540 (37,713)
Citation 12

Abstract:

Voluntary audit, Private companies, Cost of debt, Private debt pricing, Korea

18.

Corporate Tax Avoidance and Bank Loan Contracting

Number of pages: 57 Posted: 28 Apr 2010 Last Revised: 21 Nov 2010
Jeong-Bon Kim, Oliver Zhen Li and Yinghua Li
University of Waterloo, National University of Singapore (NUS) and Arizona State University (ASU) - School of Accountancy
Downloads 484 (32,882)
Citation 2

Abstract:

Tax avoidance; loan contracting; credit risk

19.

Geographic Proximity between Auditor and Client: How Does it Impact Audit Quality?

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 49 Posted: 11 Jan 2012
Jong-Hag Choi, Jeong-Bon Kim, Aini Qiu and Yoonseok Zang
Seoul National University - College of Business Administration, University of Waterloo, Citigroup Japan Inc. and Singapore Management University - School of Accountancy
Downloads 467 (40,608)
Citation 1

Abstract:

auditor locality, geographic proximity, audit quality, diversification

20.

Financial Reporting Opacity and Expected Crash Risk: Evidence from Implied Volatility Smirks

Contemporary Accounting Research, Forthcoming
Number of pages: 40 Posted: 27 Jul 2010 Last Revised: 18 May 2013
Jeong-Bon Kim and Liandong Zhang
University of Waterloo and Singapore Management University - School of Accountancy
Downloads 432 (41,883)

Abstract:

Financial Reporting Opacity, Expected Crash Risk, Implied Volatility Smirk, Internal Control Weakness, Restatements

21.

Voluntary IFRS Adoption and Stock Price Synchronicity: Do Analyst Following and Institutional Infrastructure Matter?

Number of pages: 51 Posted: 09 Apr 2010
Jeong-Bon Kim and Haina Shi
University of Waterloo and Fudan University
Downloads 403 (51,877)
Citation 3

Abstract:

International Financial Reporting Standards (IFRS), analyst coverage, institutional

22.

Material Weakness in Internal Control and Stock Price Crash Risk: Evidence from SOX Section 404 Disclosure

Number of pages: 63 Posted: 29 Jan 2013 Last Revised: 14 Dec 2013
Jie Zhou, Jeong-Bon Kim and Ira Yeung
National University of Singapore (NUS), University of Waterloo and University of British Columbia (UBC) - Sauder School of Business
Downloads 392 (34,116)
Citation 1

Abstract:

internal weakness, crash risk, Sarbanes-Oxley Act (SOA)

23.

Political Economy, Client Economic Importance and Auditor Independence: Some Evidence from Chinese Non-Big 4 Auditors

Number of pages: 44 Posted: 23 Mar 2007
Ferdinand A. Gul, Aini Qiu and Jeong-Bon Kim
Monash University Sunway Campus, Citigroup Japan Inc. and University of Waterloo
Downloads 384 (59,295)
Citation 5

Abstract:

Political influence, Client economic importance, Audit quality, Modified audit

24.

Does Trading by Foreign Investors Contribute More to Stock Price Informativeness than Trading by Domestic Institutions in Emerging Markets? Korean Evidence

Number of pages: 55 Posted: 18 Apr 2008
Jeong-Bon Kim and Cheong H. Yi
University of Waterloo and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 254 (96,782)

Abstract:

Foreign investors, Institutional trading, Investment horizon, Stock price informativeness, Analysts' information environment, Korea

25.

Does XBRL Adoption Constrain Managerial Opportunism in Financial Reporting? Evidence from Mandated U.S. Filers

CAAA Annual Conference 2013
Number of pages: 47 Posted: 15 Jan 2013
Jeong-Bon Kim, Joung W. Kim and Jee-Hae Lim
University of Waterloo, affiliation not provided to SSRN and University of Waterloo - School of Accounting and Finance
Downloads 239 (70,874)

Abstract:

XBRL (eXtensible Business Reporting Language), interactive data, official elements, extensions, earnings management, discretionary accruals

26.

Insider Trading, Disclosure Incentives, and Stock Price Crashes: International Evidence

Number of pages: 70 Posted: 24 Nov 2013 Last Revised: 03 Mar 2016
Jinshuai Hu, Jeong-Bon Kim and Wenrui Zhang
Xiamen University - Institute for Financial and Accounting Studies, University of Waterloo and The Chinese University of Hong Kong (CUHK) - Department of Finance
Downloads 238 (41,272)

Abstract:

Insider Trading; Managerial Disclosure; Stock Price Crash Risk; Bad News Hoarding

27.

Real Earnings Management and the Cost of New Corporate Bonds

Journal of Business Research, 2014, 67(4): 641-647.
Number of pages: 27 Posted: 19 Feb 2013 Last Revised: 01 Apr 2014
Wenxia Ge and Jeong-Bon Kim
University of Manitoba - Asper School of Business and University of Waterloo
Downloads 219 (93,063)
Citation 1

Abstract:

real earnings management, bond yield spread, credit rating, new bond issue

28.

Voluntary Audits and the Cost of Debt Capital for Privately Held Firms: Korean Evidence

Contemporary Accounting Research, Forthcoming
Number of pages: 57 Posted: 21 Sep 2010
University of Waterloo, University of British Columbia (UBC) - Sauder School of Business, Old Dominion University and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 183 (130,767)
Citation 13

Abstract:

Voluntary audit, private companies, cost of debt, private debt pricing, Korea

29.

Boards, Takeover Protection, and Real Earnings Management

Review of Quantitative Finance and Accounting, 2014, 43 (4): 651-682
Number of pages: 47 Posted: 12 Jun 2013 Last Revised: 12 Oct 2014
Wenxia Ge and Jeong-Bon Kim
University of Manitoba - Asper School of Business and University of Waterloo
Downloads 151 (140,154)

Abstract:

Corporate governance, Board, Anti-takeover provision, Real earnings management

30.

IFRS Reporting, Firm-Specific Information Flows, and Institutional Environments: International Evidence

Review of Accounting Studies, Vol. 17, No. 3, 2012
Number of pages: 52 Posted: 05 Dec 2012
Jeong-Bon Kim and Haina Shi
University of Waterloo and Fudan University - School of Management
Downloads 123 (155,365)
Citation 8

Abstract:

International Financial Reporting Standards (IFRS), Firm-specific information flows, Analyst coverage, Institutional environment

31.

Restoring Trust Among Investors after Shredded CPA Reputation: Evidence from China

CAAA Annual Conference 2012
Number of pages: 50 Posted: 13 Jan 2012
Lehigh University, University of Waterloo, University of Texas - Pan American and Fudan University - School of Management
Downloads 118 (171,665)

Abstract:

auditor reputation, shredded reputation, audit quality, discretionary accrual, accrual quality, capital markets

32.

Earnings Smoothing: Does It Exacerbate or Constrain Stock Price Crash Risk?

Journal of Corporate Finance, Forthcoming
Number of pages: 59 Posted: 15 Dec 2014 Last Revised: 02 Nov 2016
Changling Chen, Jeong-Bon Kim and Li Yao
University of Waterloo - School of Accounting and Finance, University of Waterloo and Concordia University, Quebec
Downloads 110 (56,215)

Abstract:

Stock price crash risk, Earnings smoothing, Managerial opportunism, Private information signalling, External monitoring

33.

Does Information Technology Reputation Affect Bank Loan Terms?

2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 36 Posted: 14 Jan 2014
University of Waterloo, Hong Kong Baptist University (HKBU) - Business and University of Waterloo - School of Accounting and Finance
Downloads 63 (208,784)

Abstract:

Information technology (IT), IT capability reputation, bank loans, loan spread, collateral, debt covenant, syndicate structure

34.

Internal Governance, Legal Institutions and Bank Loan Contracting Around the World

Journal of Corporate Finance, Vol. 18, No. 3, 2012
Number of pages: 51 Posted: 20 Feb 2013
Wenxia Ge, Jeong-Bon Kim and Byron Y. Song
University of Manitoba - Asper School of Business, University of Waterloo and Concordia University, Quebec - John Molson School of Business
Downloads 56 (284,117)
Citation 1

Abstract:

corporate governance, legal origin, legal enforcement, loan contracting

35.

Foreign Equity Ownership and Information Asymmetry: Evidence from Japan

Journal of International Financial Management & Accounting, Vol. 15, No. 3, pp. 185-211, October 2004
Number of pages: 27 Posted: 16 Sep 2004
Li Jiang and Jeong-Bon Kim
Hong Kong Polytechnic University and University of Waterloo
Downloads 16 (467,690)
Citation 10
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Abstract:

36.

Do Countries Matter for Voluntary Disclosure? Evidence from Cross-Listed Firms in the US

Journal of International Business Studies, Vol. 43, Issue 2, pp. 143-165, 2012
Number of pages: 23 Posted: 20 Jan 2012
Yaqi Shi, Michel Magnan and Jeong-Bon Kim
University of Western Ontario - Richard Ivey School of Business, Concordia University - Department of Accountancy and University of Waterloo
Downloads 1 (544,625)
Citation 6
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Abstract:

37.

Audit Market Concentration and Audit Fees: An International Investigation

Number of pages: 51 Posted: 14 Jun 2017
Seoul National University - College of Business Administration, University of Waterloo, Seoul National University and Seoul National University
Downloads 0 (223,191)

Abstract:

Audit Market Concentration, Audit Fees, Legal Regime

38.

Does Firm-Specific Stock Price Crash Risk Lead to a Stimulation or Distortion of Market Information Efficiency?

Posted: 18 Jan 2017
Jeong-Bon Kim, Edward Lee and Zhenmei (Judy) Zhu
University of Waterloo, University of Manchester - Alliance Manchester Business School and Fudan University - School of Management

Abstract:

stock price crash risk, future earnings response coefficient, security mispricing, market information efficiency

39.

Debtor-Creditor Relationship and Corporate Tax Planning: Evidence from Initiation of Credit Default Swaps Trading

Number of pages: 61 Posted: 21 Jul 2016 Last Revised: 30 Sep 2017
Jeong-Bon Kim, Bing Li, Zhenbin Liu and Liandong Zhang
University of Waterloo, City University of Hong Kong (CityUHK), Hong Kong Baptist University and Singapore Management University - School of Accountancy
Downloads 0 (142,201)

Abstract:

Credit Default Swaps, Tax Planning, Debt Renegotiation

40.

Price Discovery in the CDS Market: The Informational Role of Equity Short Interest

Review of Accounting Studies, 2016
Posted: 11 Jun 2016
Paul A. Griffin, Hyun A. Hong and Jeong-Bon Kim
University of California, Davis - Graduate School of Management, University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management and University of Waterloo

Abstract:

Equity short interest, Credit default swaps, Credit spreads, Lagged price discovery

41.

Short Selling and Stock Price Crash Risk: Causal Evidence from a Natural Experiment

Number of pages: 46 Posted: 23 May 2016 Last Revised: 06 Oct 2017
Xiaohu Deng, Lei Gao and Jeong-Bon Kim
University of Tasmania, Iowa State University and University of Waterloo
Downloads 0 (121,477)

Abstract:

Regulation SHO; short selling; stock price crash risk; managerial bad news hoarding; corporate investment efficiency

42.

Information Processing Costs and Corporate Tax Aggressiveness: Evidence from the SEC's XBRL Mandate

Number of pages: 55 Posted: 26 Mar 2016 Last Revised: 04 Aug 2017
Texas Christian University, University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management, University of Waterloo and University of Texas - Rio Grande Valley
Downloads 0 (100,320)

Abstract:

XBRL reporting; tax aggressiveness; information processing costs; institutional ownership

43.

Dividend Payments and Stock Price Crash Risk

Number of pages: 70 Posted: 11 Mar 2016
Jeong-Bon Kim, Le Luo and Hong Xie
University of Waterloo, School of Management, Huazhong University of Science and Technology and University of Kentucky - Von Allmen School of Accountancy
Downloads 0 (35,434)

Abstract:

Dividends, Crash risk, Information asymmetry, Agency theory, Financial reporting quality

44.

The Relative Usefulness of Cash Flows versus Accrual Earnings for CEO Turnover Decisions Across Countries: The Role of Investor Protection

Number of pages: 57 Posted: 08 Feb 2016
Jinshuai Hu and Jeong-Bon Kim
Xiamen University - Institute for Financial and Accounting Studies and University of Waterloo
Downloads 0 (182,896)

Abstract:

cash flow; investor protection; relative usefulness; CEO turnover; international accounting

45.

Financial Statement Comparability and Expected Crash Risk

Journal of Accounting & Economics (JAE), 61 (2-3), pp. 294-312, 2017
Number of pages: 49 Posted: 06 Jan 2016 Last Revised: 25 Sep 2017
Jeong-Bon Kim, Leye Li, Louise Yi Lu and Yangxin Yu
University of Waterloo, University of New South Wales, Australian National University and City University of Hong Kong
Downloads 0 (537,420)
Citation 2

Abstract:

financial statement comparability, expected crash risk, bad news hoarding

46.

Can Media Exposure Improve Stock Price Efficiency in China and Why?

Number of pages: 65 Posted: 08 Oct 2015
Jeong-Bon Kim, Zhongbo Yu and Hao Zhang
University of Waterloo, Shenzhen Stock Exchange Research Institute and Hong Kong Baptist University (HKBU)
Downloads 0 (310,837)

Abstract:

media exposure, stock price efficiency, China

47.

The Effect of Risk Factor Disclosures on the Pricing of Credit Default Swaps

Number of pages: 52 Posted: 26 Apr 2015 Last Revised: 17 Aug 2017
Tzu-Ting Chiu, Yuyan Guan and Jeong-Bon Kim
Norwegian School of Economics (NHH) - Department of Accounting, Auditing and Law, City University of Hong Kong - Department of Accountancy and University of Waterloo
Downloads 0 (498,885)

Abstract:

Risk factor disclosure; Mandatory reporting; Credit risk; Credit default swap

48.

XBRL Adoption and Bank Loan Contracting: Early Evidence

Journal of Information Systems, Forthcoming
Posted: 01 Dec 2014 Last Revised: 30 Jul 2017
Gary Chen, Jeong-Bon Kim, Jee-Hae Lim and Jie Zhou
University of Illinois at Chicago, University of Waterloo, University of Waterloo - School of Accounting and Finance and National University of Singapore (NUS)

Abstract:

eXtensible Business Reporting Language (XBRL), Information Technology, Information Processing Cost, Loan Contracting

Are Related‐Party Sales Value‐Adding or Value‐Destroying? Evidence from China

Journal of International Financial Management & Accounting, Vol. 26, Issue 1, pp. 1-38, 2015
Number of pages: 38 Posted: 20 Jan 2015
Raymond M. K. Wong, Jeong-Bon Kim and Agnes W. Y. Lo
City University of Hong Kong (CityUHK) - Department of Accountancy, University of Waterloo and Lingnan University
Downloads 0
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Abstract:

Are Related-Party Sales Value-Adding or Value-Destroying? Evidence from China

Journal of International Financial Management & Accounting (Forthcoming)
Posted: 27 Aug 2014
Raymond M. K. Wong, Jeong-Bon Kim and Agnes W. Y. Lo
City University of Hong Kong (CityUHK) - Department of Accountancy, University of Waterloo and Lingnan University

Abstract:

firm value, related-party transactions, controlling shareholders, tax planning

50.

Internal Control Weakness and the Asymmetrical Behavior of Selling, General, and Administrative Costs

Posted: 18 Aug 2014 Last Revised: 25 Jan 2017
Jeong-Bon Kim, Jay Junghun Lee and Jong Chool Park
University of Waterloo, University of Massachusetts Boston and Old Dominion University

Abstract:

internal control, cost stickiness, selling, general, and administrative costs, internal information quality, real options theory

51.

Audit Quality and the Market Value of Cash Holdings: The Case of Office-Level Auditor Industry Specialization

Auditing: A Journal of Practice & Theory, 34 (2), 2015, pp. 27-57.
Posted: 13 Aug 2014 Last Revised: 03 Mar 2016
Jeong-Bon Kim, Jay Junghun Lee and Jong Chool Park
University of Waterloo, University of Massachusetts Boston and Old Dominion University

Abstract:

audit quality, auditor industry specialization, cash holdings, capital expenditures, cash management efficiency

52.

Labor Unemployment Risk and Sticky Cost Behavior

2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Posted: 14 Jan 2014
Jeong-Bon Kim and Ke Wang
University of Waterloo and University of Alberta - School of Business

Abstract:

unemployment risk, sticky costs, unemployment insurance, resource adjustment, adjustment costs

53.

Multinationals' Offshore Operations, Tax Avoidance, and Firm‐Specific Information Flows: International Evidence

Journal of International Financial Management & Accounting, Vol. 25, Issue 1, pp. 38-89, 2014
Number of pages: 52 Posted: 05 Jan 2014
Jeong-Bon Kim and Tiemei Li
University of Waterloo and University of Ottawa
Downloads 0 (568,998)
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Abstract:

54.

Trading Responses to Analysts' Earnings Forecasts, Transaction Sizes, News Types and Trader Types

University of Alberta School of Business Research Paper No. 2013-1060, Journal of Business Finance & Accounting Volume 23, Issue 7, pages 1043–1058, October 1996,
Posted: 02 Jul 2013
Jason Lee, Tae H. Park and Jeong-Bon Kim
University of Alberta, Concordia University, Quebec - Department of Finance and University of Waterloo

Abstract:

55.

Motives for Going Public and Underpricing: New Evidence from Korea

Journal of Human Resource Costing & Accounting 09/2008, Vol. 12, No. (3):179-212, University of Alberta School of Business Research Paper No. 2013-1066
Posted: 02 Jul 2013
Jason Lee and Jeong-Bon Kim
University of Alberta and University of Waterloo

Abstract:

56.

Institutional Holding and Trading Volume Reactions to Quarterly Earnings Announcements

University of Alberta School of Business Research Paper No. 2013-1058, Journal of Accounting, Auditing & Finance January 1997 12: 1-14
Posted: 02 Jul 2013
Jason Lee, Jeong-Bon Kim and Itzhak Krinsky
University of Alberta, University of Waterloo and Deutsche Bank Alex. Brown

Abstract:

57.

The Role of Financial Variables in the Pricing of Korean Initial Public Offerings

Pacific-Basin Finance Journal Volume 3, Issue 4, December 1995, Pages 449–464, University of Alberta School of Business Research Paper No. 2013-1064,
Posted: 02 Jul 2013
Jason Lee, Jeong-Bon Kim and Itzhak Krinsky
University of Alberta, University of Waterloo and Deutsche Bank Alex. Brown

Abstract:

Initial Public Offerings, Role of financial variables

58.

The Impact of Institutional Characteristics on Return-Earnings Associations in Japan

University of Alberta School of Business Research Paper No. 2013-1055, The International Journal of Accounting Volume 34, Issue 4, October 1999, Pages 571–596,
Posted: 02 Jul 2013
Joseph K. Cheung, Jason Lee and Jeong-Bon Kim
Hong Kong Polytechnic University - School of Accounting and Finance, University of Alberta and University of Waterloo

Abstract:

Japan, Return–earnings associations, Earnings response coefficients, Long-window approach, Cross shareholdings, Foreign ownerships, Unrecognized goodwill

59.

The Aftermarket Performance of Initial Public Offerings in Korea

University of Alberta School of Business Research Paper No. 2013-1063, Pacific-Basin Finance Journal Volume 3, Issue 4, December 1995, Pages 429–448,
Posted: 02 Jul 2013
Jason Lee, Jeong-Bon Kim and Itzhak Krinsky
University of Alberta, University of Waterloo and Deutsche Bank Alex. Brown

Abstract:

Korea, Initial public offerings, Long-run performance, Deregulation

60.

The Impact of Mandatory IFRS Adoption on Audit Fees: Theory and Evidence

Accounting Review, Forthcoming
Posted: 04 Jan 2010 Last Revised: 07 Sep 2012
Jeong-Bon Kim, Xiaohong Liu and Liu Zheng
University of Waterloo, The University of Hong Kong and The University of Hong Kong - Faculty of Business and Economics

Abstract:

IFRS adoption, audit fees, audit complexity, reporting quality, legal regime

61.

Value Relevance of Discretionary Accruals in the Asian Financial Crisis of 1997-1998

Journal of Accounting and Public Policy, Vol. 30, No. 2, 2011
Posted: 15 Dec 2009 Last Revised: 15 May 2011
Jong-Hag Choi, Jeong-Bon Kim and Jay Junghun Lee
Seoul National University - College of Business Administration, University of Waterloo and University of Massachusetts Boston

Abstract:

Asian financial crisis, value relevance, discretionary accruals, nondiscretionary accruals, operating cash flows

62.

Does Auditor Designation by the Regulatory Authority Improve Audit Quality? Evidence from Korea

Journal of Accounting and Public Policy, Forthcoming
Posted: 12 Dec 2009
Jeong-Bon Kim and Cheong H. Yi
University of Waterloo and Hong Kong Polytechnic University - School of Accounting and Finance

Abstract:

Auditor designation, Audit Quality, Earnings management

63.

Cross-Listing Audit Fee Premiums: Theory and Evidence

The Accounting Review, Vol. 84, pp. 1429-1463, 2009
Posted: 05 Jan 2006 Last Revised: 07 Sep 2012
Seoul National University - College of Business Administration, University of Waterloo, The University of Hong Kong and University of British Columbia (UBC) - Sauder School of Business

Abstract:

Cross-listing, Audit fee, Legal regime, Audit quality

64.

Audit Pricing, Legal Liability Regimes, and Big 4 Premiums: Theory and Cross-Country Evidence

Contemporary Accounting Research, Vol. 25, No. 2, pp. 55-100
Posted: 31 May 2005 Last Revised: 07 Sep 2012
Seoul National University - College of Business Administration, The University of Hong Kong, University of Waterloo and University of British Columbia (UBC) - Sauder School of Business

Abstract:

Audit fee, Legal liability cost, Liability regime shift, Big 4 fee premium

Other Papers (2)

Total Downloads: 9    Citations: 0
1.

Offshore Operations and Bank Loan Contracting: Evidence from Firms that Set Up Subsidiaries in Offshore Financial Centers

2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 65 Posted: 13 Dec 2014 Last Revised: 10 Nov 2015
Wenxia Ge, Jeong-Bon Kim, TieMei Li and Yutao Li
University of Manitoba - Asper School of Business, University of Waterloo, University of Ottawa - School of Management and University of Lethbridge
Downloads 4 (471,208)

Abstract:

offshore operation; offshore financial center; loan contracting; information risk; default risk; legal enforcement

2.

Information Flows, Tax Avoidance Policy and Firm-Level Institutional Variation: International Evidence

CAAA Annual Conference 2012
Number of pages: 44 Posted: 16 Jan 2012 Last Revised: 25 Jan 2012
Jeong-Bon Kim and TieMei Li
University of Waterloo and University of Ottawa - School of Management
Downloads 0

Abstract:

Offshore Financial Centers, Market Synchronicity, Tax Avoidance, Legal Institution