Jeong-Bon Kim

Simon Fraser University

Distinguished SFU Professor

8888 University Drive

Burnaby, British Colombia V5A 1S6

Canada

City University of Hong Kong

Chair Professor of Accountancy and Acting Head

Department of Accountancy

83 Tat Chee Avenue

Kowloon Tong

Hong Kong

  • Simon Fraser University

  • City University of Hong Kong

    • Email
    • Tel: 852-3442-7909
SCHOLARLY PAPERS

104

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1,014

Scholarly Papers (104)

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1.

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

Downloads 4,439 ( 4,775)
Citation 32

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
Simon Fraser University and Singapore Management University - School of Accountancy
Downloads 3,624 (6,565)
Citation 22

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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
Simon Fraser University and Singapore Management University - School of Accountancy
Downloads 815 (63,128)
Citation 10

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

2.

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
Simon Fraser University, Arizona State University (ASU) - School of Accountancy and Singapore Management University - School of Accountancy
Downloads 3,091 (8,627)
Citation 271

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

3.

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
Jong-Hag Choi, Jeong-Bon Kim, Chansog (Francis) Kim and Yoonseok Zang
Seoul National University - College of Business Administration, Simon Fraser University, The State University of New York at Stony Brook and Singapore Management University - School of Accountancy
Downloads 2,817 (9,936)
Citation 133

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Audit office, Office size, Audit quality, Audit pricing

4.

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, Simon Fraser University and Singapore Management University - School of Accountancy
Downloads 2,334 (13,466)
Citation 8

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

5.

Do Abnormally High Audit Fees Impair Audit Quality?

Downloads 2,136 (15,516)
Citation 17

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, Simon Fraser University and Singapore Management University - School of Accountancy
Downloads 1,104 (41,578)

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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
Simon Fraser University, Seoul National University - College of Business Administration and Singapore Management University - School of Accountancy
Downloads 1,032 (45,610)
Citation 17

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Audit quality, abnormal audit fees, earnings management

6.

CEO Overconfidence and Stock Price Crash Risk

Contemporary Accounting Research, Forthcoming
Number of pages: 48 Posted: 27 Sep 2013 Last Revised: 05 Aug 2020
Jeong-Bon Kim, Zheng Wang and Liandong Zhang
Simon Fraser University, City University of Hong Kong and Singapore Management University - School of Accountancy
Downloads 1,786 (20,682)
Citation 130

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Overconfidence, optimism, crash risk, conservatism

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, Simon Fraser University, Citigroup Japan Inc. and Singapore Management University - School of Accountancy
Downloads 1,413 (29,386)
Citation 13

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

8.

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
Simon Fraser University and University of Macau - Department of Accounting and Information Management
Downloads 1,384 (30,293)
Citation 11

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

9.

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, Simon Fraser University and Citigroup Japan Inc.
Downloads 1,285 (33,772)
Citation 27

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

10.

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, Simon Fraser University and Citigroup Japan Inc.
Downloads 1,272 (34,253)
Citation 4

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

11.

The Effect of the Shift to an Expected Credit Loss Model on Loan Loss Recognition Timeliness

Number of pages: 52 Posted: 05 Dec 2019 Last Revised: 27 Feb 2021
Jeong-Bon Kim, Jeffrey Ng, Chong Wang and Feng Wu
Simon Fraser University, The University of Hong Kong - Faculty of Business and Economics, Hong Kong Polytechnic University - Faculty of Business and Lingnan University
Downloads 1,187 (37,840)
Citation 1

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IFRS; IFRS9; Loan Loss Recognition Timeliness

12.

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
Simon Fraser University, Arizona State University (ASU) - School of Accountancy and Singapore Management University - School of Accountancy
Downloads 1,181 (38,102)
Citation 25

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

13.

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
Simon Fraser University, National University of Singapore (NUS) and Arizona State University (ASU) - School of Accountancy
Downloads 1,101 (42,335)
Citation 6

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Tax avoidance; loan contracting; credit risk

14.

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

Downloads 1,065 (44,348)
Citation 20

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 Simon Fraser University
Downloads 1,065 (43,652)
Citation 20

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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
Simon Fraser University and Hong Kong Polytechnic University - School of Accounting and Finance

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

15.

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), Simon Fraser University and University of British Columbia (UBC) - Sauder School of Business
Downloads 1,016 (47,379)
Citation 10

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

16.

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 Simon Fraser University
Downloads 937 (52,989)
Citation 8

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

17.

Do Dividends Mitigate Bad News Hoarding, Overinvestment, and Stock Price Crash Risk?

Number of pages: 61 Posted: 01 Mar 2018 Last Revised: 15 Jun 2020
Jeong-Bon Kim, Le Luo and Hong Xie
Simon Fraser University, School of Management, Huazhong University of Science and Technology and University of Kentucky - Von Allmen School of Accountancy
Downloads 936 (53,063)
Citation 3

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Dividends; Crash risk; Bad news hoarding; Overinvestment; Agency costs.

18.

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
Simon Fraser University and Singapore Management University - School of Accountancy
Downloads 899 (56,105)
Citation 46

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

19.

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
Simon Fraser University, Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 893 (56,621)
Citation 1

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

20.

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
Simon Fraser University, Hankuk University of Foreign Studies - Department of Economics and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 891 (56,803)
Citation 7

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Selective Auditor Rotation, Audit Quality, Earnings management

21.

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, Simon Fraser University and Colorado State University, Fort Collins - Department of Finance & Real Estate
Downloads 859 (59,701)
Citation 2

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

22.

Does unionization affect the manager–shareholder conflict? Evidence from firm-specific stock price crash risk

Journal of Corporate Finance, forthcoming; https://doi.org/10.1016/j.jcorpfin.2021.101991
Number of pages: 68 Posted: 11 Jun 2019 Last Revised: 13 Jul 2022
Jeong-Bon Kim, Eliza Xia Zhang and Kai Zhong
Simon Fraser University, University of Washington, Tacoma - Milgard School of Business and University of International Business and Economics (UIBE)
Downloads 854 (60,156)
Citation 10

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unionization, stock price crash risk, risk-taking, overinvestment, information flow

23.

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 Simon Fraser University
Downloads 756 (70,870)
Citation 2

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

24.

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, Simon Fraser University, Citigroup Japan Inc. and Singapore Management University - School of Accountancy
Downloads 741 (73,031)
Citation 9

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auditor locality, geographic proximity, audit quality, diversification

25.

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
Dan A. Simunic, Jeong-Bon Kim, Michael T. Stein and Cheong H. Yi
University of British Columbia (UBC) - Sauder School of Business, Simon Fraser University, Old Dominion University and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 716 (76,084)
Citation 2

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

26.

Short-sale Constraints and Stock Price Crash Risk: Causal Evidence from a Natural Experiment

Journal of Corporate Finance, Forthcoming
Number of pages: 50 Posted: 23 May 2016 Last Revised: 16 Aug 2019
Wesley Deng, Lei Gao and Jeong-Bon Kim
University of New South Wales - UNSW Business School, George Mason University and Simon Fraser University
Downloads 697 (78,656)
Citation 5

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

27.

CEO political ideology and voluntary forward-looking disclosure

Forthcoming, Journal of Financial and Quantitative Analysis
Number of pages: 96 Posted: 21 Jul 2020 Last Revised: 04 Mar 2024
Ahmed Elnahas, Lei Gao, Md Noman Hossain and Jeong-Bon Kim
The University of Texas Rio Grande Valley, George Mason University, California State University Fullerton and Simon Fraser University
Downloads 654 (85,341)

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CEO Political Ideology; Management Earnings Forecasts; Conservatism; Information disclosure; Republican versus Democrat.

28.

Seeing Is Believing? Executives’ Facial Trustworthiness, Auditor Tenure, and Audit Fees

Forthcoming at Journal of Accounting and Economics.
Number of pages: 58 Posted: 23 Aug 2019
Tien‐Shih Hsieh, Jeong-Bon Kim, Ray R. Wang and Zhihong Wang
University of Massachusetts Dartmouth - Department of Accounting & Finance, Simon Fraser University, Lingnan University and Clark University
Downloads 626 (90,253)
Citation 27

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Facial trustworthiness, CFO, audit fee, auditor tenure, cognitive bias

29.

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
Simon Fraser University and Fudan University
Downloads 584 (98,624)
Citation 5

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

30.

Goodwill and Stock Price Crash Risk: An International Study

Number of pages: 52 Posted: 17 Dec 2019
Wen He, Jeong-Bon Kim, Chao Kevin Li and Yi Si
Monash University, Simon Fraser University, The University of Adelaide and The School of Management, Xi'an Jiaotong University
Downloads 577 (100,095)
Citation 2

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Goodwill, intangible assets, accounting standards, stock price crash risk

31.

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, Joung W. Kim and Jee-Hae Lim
Simon Fraser University, Nova Southeastern UniversityNova Southeastern University - H. Wayne Huizenga School of Business & Entrepreneurship and University of Hawaii, Manoa
Downloads 573 (101,014)
Citation 11

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

32.

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

Journal of Accounting and Public Policy, Vol. 40, No. 2, 106822
Number of pages: 49 Posted: 26 Mar 2016 Last Revised: 16 Mar 2021
Jeff Zeyun Chen, Hyun A. Hong, Jeong-Bon Kim and Jiwoo Ryou
Texas Christian University, University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management, Simon Fraser University and West Virginia University
Downloads 564 (103,045)
Citation 2

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XBRL reporting; tax avoidance; information processing costs; IRS monitoring; tax audit risk; tax accrual

33.

Technology Spillovers, Information Externality, and Stock Price Crash Risk

Number of pages: 44 Posted: 02 Nov 2017 Last Revised: 30 Mar 2021
Jeong-Bon Kim, Stephen Teng Sun and Zilong Zhang
Simon Fraser University, City University of Hong Kong (CityU) - Department of Economics and Finance and Zhejiang University
Downloads 547 (107,017)
Citation 1

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Technology spillovers; Stock price crash risk; Differences of opinion; Heterogeneous beliefs; R&D; Innovation; Product market competition

34.

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 Simon Fraser University
Downloads 515 (115,312)
Citation 5

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

35.

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: 10 May 2019
Jeong-Bon Kim, Bing Li, Zhenbin Liu and Liandong Zhang
Simon Fraser University, City University of Hong Kong (CityU), Hong Kong Baptist University and Singapore Management University - School of Accountancy
Downloads 470 (128,696)

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Credit Default Swaps, Tax Planning, Debt Renegotiation

36.

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 Ottawa and Simon Fraser University
Downloads 454 (134,206)
Citation 19

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

37.

Does Information Technology Reputation Affect Bank Loan Terms?

Kim, J.-B., Song, B. Y., & Stratopoulos, T. C. (2018). Does Information Technology Reputation Affect Bank Loan Terms? The Accounting Review, 93(3), 185–211. https://doi.org/10.2308/accr-51927
Number of pages: 36 Posted: 14 Jan 2014 Last Revised: 29 Mar 2021
Jeong-Bon Kim, Byron Y. Song and Theophanis C. Stratopoulos
Simon Fraser University, Hong Kong Baptist University (HKBU) - Department of Accountancy & Law and University of Waterloo - School of Accounting and Finance
Downloads 443 (138,271)
Citation 4

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

38.

Bond Market Transparency and Stock Price Crash Risk: Evidence from a Natural Experiment

The Accounting Review, forthcoming. https://doi.org/10.2308/TAR-2019-0154.
Number of pages: 49 Posted: 16 Jan 2019 Last Revised: 11 Nov 2022
Yuyan Guan, Jeong-Bon Kim, Boluo Liu and Xiangang Xin
Nanyang Business School, Nanyang Technological University, Simon Fraser University, Shanghai University of Finance and Economics - School of Accountancy and The Chinese University of Hong Kong (CUHK)
Downloads 411 (150,767)
Citation 5

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bond market transparency; information spillover; bad news dissemination; stock price crash risk

39.

Policy Uncertainty, Bad News Disclosure, and Stock Price Crash Risk

Number of pages: 51 Posted: 29 Jan 2021 Last Revised: 08 Mar 2021
Jeong-Bon Kim, Kevin Tseng, Jeff J. Wang and Yaoyi Xi
Simon Fraser University, The Chinese University of Hong Kong (CUHK) - CUHK Business School, San Diego State University - Accountancy and San Diego State University
Downloads 398 (156,358)
Citation 1

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economic policy uncertainty, stock price crash risk, accounting, disclosure, litigation risk, bad news hoarding

40.

Corporate Derivatives Usage, Information Environment, and Stock Price Crash Risk

European Accounting Review, Forthcoming
Number of pages: 62 Posted: 26 Nov 2018 Last Revised: 12 Apr 2021
Jeong-Bon Kim, Yi Si, Chongwu Xia and Lei Zhang
Simon Fraser University, The School of Management, Xi'an Jiaotong University, School of Management, University of Science and Technology of China and City University of Hong Kong (CityU)
Downloads 395 (157,681)

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Derivatives Usage; Stock Price Crash Risk; Information Opacity; Agency Theory

41.

Foreign Institutional Ownership and Auditor Choice: Evidence from Worldwide Institutional Ownership

Journal of International Business Studies 50, 83-110
Number of pages: 51 Posted: 12 Jul 2016 Last Revised: 01 Nov 2022
Jeong-Bon Kim, Mikhail Pevzner and Xiangang Xin
Simon Fraser University, University of Baltimore - Merrick School of Business and The Chinese University of Hong Kong (CUHK)
Downloads 364 (172,697)
Citation 29

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Foreign Institutional Investors, Auditor Choice, Information Environment

42.

Financial Statement Comparability and Expected Crash Risk

Journal of Accounting & Economics (JAE), 61 (2-3), pp. 294-312, April-May 2016
Number of pages: 49 Posted: 06 Jan 2016 Last Revised: 26 Oct 2017
Jeong-Bon Kim, Leonard Leye Li, Louise Yi Lu and Yangxin Yu
Simon Fraser University, UNSW Sydney, Australian National University and City University of Hong Kong
Downloads 329 (193,431)
Citation 16

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financial statement comparability, expected crash risk, bad news hoarding

43.

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
Simon Fraser University and Fudan University - School of Management
Downloads 327 (194,065)
Citation 22

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

44.

Common Ownership along the Supply Chain and Corporate Earnings Management

Number of pages: 48 Posted: 29 Mar 2022 Last Revised: 31 Mar 2022
Lei Gao, Jianlei Han, Jeong-Bon Kim and Zheyao Pan
George Mason University, Macquarie University - Faculty of Business and Economics, Simon Fraser University and Macquarie University
Downloads 324 (195,890)
Citation 4

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Supply Chain; Common Institutional Ownership; Earnings Management; Institutional Investors.

45.

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
Simon Fraser University and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 315 (201,879)

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

46.

Earnings Versus Cash Flows in Equity Valuation: Evidence from the COVID-19 Crisis

Number of pages: 58 Posted: 30 Jan 2022
Jeong-Bon Kim, Junwoo Kim and Jay Junghun Lee
Simon Fraser University, Oakland University and University of Massachusetts Boston
Downloads 280 (228,599)
Citation 1

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COVID-19 pandemic, earnings, operating cash flows, accruals, fundamental uncertainty, value relevance

47.

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 Ottawa and Simon Fraser University
Downloads 274 (233,699)
Citation 6

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

48.

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
Jeong-Bon Kim, Dan A. Simunic, Michael T. Stein and Cheong H. Yi
Simon Fraser University, University of British Columbia (UBC) - Sauder School of Business, Old Dominion University and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 268 (239,068)
Citation 9

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

49.

Banking Market Consolidation and Tax Planning Intermediation: Evidence from Client Firm Tax Haven Operations

Kim, Jeong-Bon, Lin Yupeng, Mao Ying, and Wang Zheng. 2022. Banking Market Consolidation and Tax Planning Intermediation: Evidence from Client Firm Tax Haven Operations. The Accounting Review (Forthcoming) . Available at https://doi.org/10.2308/TAR-2019-0243
Number of pages: 53 Posted: 28 Oct 2022
Jeong-Bon Kim, Yupeng Lin, Ying Mao and Zheng Wang
Simon Fraser University, National University of Singapore (NUS) - Sustainable & Green Finance Institute (SGFIN), Lingnan University and City University of Hong Kong
Downloads 252 (254,475)
Citation 2

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Tax haven, tax avoidance, banking market consolidation, tax planning intermediation

50.

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

CAAA Annual Conference 2012
Number of pages: 50 Posted: 13 Jan 2012
Heibatollah Sami, Jeong-Bon Kim, Haiyan Zhou and Junxiong Fang
Lehigh University, Simon Fraser University, University of Texas - Pan American and Fudan University - School of Management
Downloads 244 (262,678)
Citation 2

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

51.

Does Social Performance Influence Breadth of Ownership?

Journal of Business Finance & Accounting, June 2018
Number of pages: 49 Posted: 13 Jun 2014 Last Revised: 16 Jul 2018
Jeong-Bon Kim, Bing Li and Zhenbin Liu
Simon Fraser University, City University of Hong Kong (CityU) and Hong Kong Baptist University
Downloads 210 (303,372)
Citation 2

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Corporate Social Responsibility (CSR); Breadth of Ownership; Investor Base; Stock Liquidity; Green Investor

52.

Corporate Social Responsibility and Operating Cash Flows Management: An Examination of Credit Market Incentives

Number of pages: 53 Posted: 22 Mar 2021
Hyung Il Oh, Hyunpyo Kim, Jeong-Bon Kim and Yong Gyu Lee
College of Business, Korea Advanced Institute of Science and Technology (KAIST), Shippensburg University of Pennsylvania, Simon Fraser University and Seoul National University
Downloads 188 (336,215)

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corporate social responsibility, operating cash flows management, credit market incentives, corporate governance

53.

Married CEOs and Stock Price Crash Risk

Downloads 184 (342,889)
Citation 3

Married CEOs and Stock Price Crash Risk

European Financial Management
Number of pages: 53 Posted: 08 Nov 2021 Last Revised: 04 Aug 2022
Jeong-Bon Kim, Shushu Liao and Yangke Liu
Simon Fraser University, Kühne Logistics University and Queen's Management School
Downloads 184 (342,077)
Citation 3

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Marriage, CEO, crash risk, bad news hoarding, corporate governance, compensation

Married CEOs and Stock Price Crash Risk

Posted: 14 Dec 2020 Last Revised: 09 Nov 2021
Jeong-Bon Kim, Shushu Liao and Yangke Liu
Simon Fraser University, Kühne Logistics University and Queen's Management School

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Marriage; CEO; Crash risk; Bad news hoarding; Corporate governance; Compensation

54.

Financial Statement Comparability and Managers’ Use of Corporate Resources

Accounting & Finance, Forthcoming
Number of pages: 59 Posted: 07 Apr 2020
Jeong-Bon Kim, Leonard Leye Li, Louise Yi Lu and Yangxin Yu
Simon Fraser University, UNSW Sydney, Australian National University and City University of Hong Kong
Downloads 173 (362,152)

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Financial statement comparability, Cash holdings, Capital expenditure, Acquisitions, Shareholder value

55.

Some Seem to Know: Banks’ Lending Decisions After Activist Short Sellers’ Attacks

HEC Paris Research Paper No. ACC-2023-1497
Number of pages: 62 Posted: 05 Oct 2023 Last Revised: 25 Jan 2024
Jeong-Bon Kim, Albert Mensah, Luc Paugam and Hervé Stolowy
Simon Fraser University, HEC Paris - Accounting and Management Control Department, HEC Paris, Accounting and Management Control Department and HEC Paris - Accounting and Management Control Department
Downloads 169 (369,712)

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activist short sellers, private debt, loan pricing, information

56.

Do Local Constraints on Corporate Political Activities Really Bite? Evidence from Local Adoptions of the American Anti-Corruption Act

Number of pages: 75 Posted: 05 Jun 2021
Jeong-Bon Kim and Albert Mensah
Simon Fraser University and HEC Paris - Accounting and Management Control Department
Downloads 152 (404,632)

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American Anti-Corruption Act; Political Economy; Corporate Political Activities; Capital Market; Financial Reporting; Real Decisions

57.

Political Corruption and Accounting Conservatism

European Accounting Review forthcoming
Number of pages: 65 Posted: 12 Nov 2018 Last Revised: 17 Sep 2023
Lingmin Xie, Jeong-Bon Kim and Tao Yuan
College of Economics, Shenzhen University, Simon Fraser University and Nanjing University - School of Business
Downloads 135 (444,887)
Citation 1

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political corruption, accounting conservatism, expropriation cost

58.

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

Contemporary Accounting Research, volume 35, issue 4, 2018[10.1111/1911-3846.12362]
Number of pages: 52 Posted: 26 Apr 2015 Last Revised: 07 Mar 2025
Tzu-Ting Chiu, Yuyan Guan and Jeong-Bon Kim
NHH Norwegian School of Economics - Department of Accounting, Auditing and Law, Nanyang Business School, Nanyang Technological University and Simon Fraser University
Downloads 121 (484,916)
Citation 4

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risk factor disclosure, mandatory reporting, credit risk, credit default swap

59.

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 Ottawa, Simon Fraser University and Concordia University, Quebec - John Molson School of Business
Downloads 116 (500,662)
Citation 7

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corporate governance, legal origin, legal enforcement, loan contracting

60.

XBRL Adoption and Expected Crash Risk

Journal of Accounting and Public Policy, Vol. 38, 2019
Number of pages: 56 Posted: 16 Jan 2018 Last Revised: 27 Mar 2019
Yanan Zhang, Yuyan Guan and Jeong-Bon Kim
Central University of Finance and Economics (CUFE) - School of Accountancy, Nanyang Business School, Nanyang Technological University and Simon Fraser University
Downloads 114 (507,283)
Citation 15

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Expected Crash Risk; Bad News Hoarding; eXtensible Business Reporting Language (XBRL)

61.

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
Simon Fraser University, Shenzhen Stock Exchange Research Institute and University of Macau - Faculty of Business Administration
Downloads 110 (520,879)
Citation 1

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media exposure, stock price efficiency, China

62.

Local versus Non-Local Effects of Chinese Media and Post-Earnings Announcement Drift

Journal of Banking and Finance, Forthcoming
Number of pages: 39 Posted: 04 Jun 2019
Jeong-Bon Kim, Liuchuang Li, Zhongbo Yu and Hao Zhang
Simon Fraser University, Xi'an Jiaotong University (XJTU), Shenzhen Stock Exchange Research Institute and University of Macau - Faculty of Business Administration
Downloads 107 (531,515)
Citation 4

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Media Capture, Local Versus Non-Local Chinese Media, PEAD

63.

Shorting Activity and Stock Return Predictability: Evidence From a Mandatory Disclosure Shock

Number of pages: 54 Posted: 07 Jun 2021
Paul A. Griffin, Hyun A. Hong, Ivalina Kalcheva and Jeong-Bon Kim
University of California, Davis - Graduate School of Management, University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management, University of Texas at San Antonio - Department of Finance and Simon Fraser University
Downloads 100 (557,935)

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Shorting activity; Equity lending market; Stock return predictability; Mandatory disclosure shock; IFRS.

64.

Market Pressure and Multinational Corporations’ Tax-Motivated Decisions: Evidence from an SEC Experiment

Number of pages: 44 Posted: 22 Jun 2020
Jeong-Bon Kim, Kenneth J. Klassen and Betty (Bin) Xing
Simon Fraser University, University of Waterloo - School of Accounting and Finance and Baylor University - Hankamer School of Business
Downloads 94 (588,714)

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International Tax, Repatriation, AJCA, Reg SHO, Internal Capital Market

65.

Wisdom of crowds as a verification tool in bank lending: Evidence from borrowers’ customer tweets

Number of pages: 73 Posted: 15 Apr 2024
Albert Mensah, Jeong-Bon Kim and Vicki Wei Tang
HEC Paris - Accounting and Management Control Department, Simon Fraser University and Georgetown University - Department of Accounting and Business Law
Downloads 69 (693,666)

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social media, wisdom of crowds, reliability, bank loan contracting

66.

Does Real Earnings Smoothing Reduce Investors’ Perceived Risk?

Kim J-B,Wang JJ, Zhang EX. Does real earnings smoothing reduce investors’ perceived risk?. J Bus Fin Acc. 2021;1–36. https://doi.org/10.1111/jbfa.12529
Number of pages: 65 Posted: 11 Jun 2019 Last Revised: 18 Jul 2022
Jeong-Bon Kim, Jeff J. Wang and Eliza Xia Zhang
Simon Fraser University, San Diego State University - Accountancy and University of Washington, Tacoma - Milgard School of Business
Downloads 55 (776,213)
Citation 1

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real earnings smoothing; accrual-based earnings smoothing; option-implied volatility; credit default swap spread; perceived risk; credit investors; equity investors

67.

Local Community's Social Capital and CEO Pay Duration

Number of pages: 55 Posted: 08 Jul 2021 Last Revised: 19 Dec 2024
Zhenjiang Gu, Jeong-Bon Kim, Louise Yi Lu and Yangxin Yu
Neoma Business School, Simon Fraser University, Australian National University and City University of Hong Kong
Downloads 45 (849,265)

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social capital, executive compensation, CEO pay duration

68.

Asset Securitizations and Stock Price Crash Risk: Evidence from Nonfinancial Firms

Accounting Horizons, Forthcoming
Number of pages: 60 Posted: 06 Sep 2022 Last Revised: 09 Jan 2025
Yifan Jia, Jeong-Bon Kim, Ying Mao, Ke Wang and Zheng Wang
NanKai University, Simon Fraser University, Lingnan University, University of Alberta - School of Business and City University of Hong Kong
Downloads 18 (1,130,825)

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asset-backed securitization, crash risk, gain on sales, off-balance sheet accounting, SFAS 166/167

69.

Easy Come, Easy Go Relationship Spending on Loan Access and Investment Efficiency

Number of pages: 44 Posted: 13 Jan 2025
Xiaoling Chu, Jeong-Bon Kim and Desmond Tsang
University of Macau, Simon Fraser University and affiliation not provided to SSRN
Downloads 16 (1,156,521)

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Relationship spending, entertainment and travel costs (ETC), loan access, investment efficiency, overinvestment

70.

Customers' Risk Factor Disclosures and Suppliers' Investment Efficiency

Contemporary Accounting Research, volume 36, issue 2, 2019[10.1111/1911-3846.12447]
Number of pages: 74 Posted: 21 Mar 2025
Tzu-Ting Chiu, Jeong-Bon Kim and Zheng Wang
NHH Norwegian School of Economics - Department of Accounting, Auditing and Law, Simon Fraser University and City University of Hong Kong
Downloads 7 (1,260,217)

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investment efficiency, risk factor disclosure, supply chain

71.

Redlist Recognition: How Tax Certification Influences Audit Outcomes

Posted: 12 Mar 2025
Jeong-Bon Kim, Kenny Z. Lin and Wei Qiang
Simon Fraser University, Lingnan University and Harbin Institute of Technology, Shenzhen

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Audit fee, Audit opinion, Tax disclosure, Tax behavior certification, Firm reputation

72.

Business Group Affiliation and Investment Efficiency: International Evidence

Posted: 11 Jan 2024
Siwen Fu and Jeong-Bon Kim
International Institute of Finance, School of Management, University of Science and Technology of China and Simon Fraser University

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Business Group; Internal Capital Market; Internal Group Structure; Control-Ownership Wedge; Investment Efficiency

73.

Common Auditor, Knowledge Transfer, and Audit Quality: International Evidence

Posted: 11 Jan 2024
Siwen Fu and Jeong-Bon Kim
International Institute of Finance, School of Management, University of Science and Technology of China and Simon Fraser University

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Audit quality; business group; common auditor; international accounting

74.

Carbon Disclosure and Managerial Learning: International Evidence

Nanyang Business School Research Paper No. 23-25
Posted: 13 Dec 2023 Last Revised: 19 Jan 2024
Tao Chen, Jeong-Bon Kim and Lingmin Xie
Nanyang Business School, Nanyang Technological University, Simon Fraser University and College of Economics, Shenzhen University

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Carbon disclosure, Managerial learning, Market feedback, Pricing efficiency

75.

Wisdom of Crowds along the Supply Chain: Causal Evidence from Trade Credit

HEC Paris Research Paper No. ACC-2023-1498
Posted: 05 Oct 2023 Last Revised: 21 Apr 2024
Jeong-Bon Kim, Albert Mensah, Vicki Wei Tang and M.H. Franco Wong
Simon Fraser University, HEC Paris - Accounting and Management Control Department, Georgetown University - Department of Accounting and Business Law and University of Toronto - Rotman School of Management
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supply chain, trade credit, information asymmetry, alternative data, social media

76.

Managerial Risk Tolerance and Corporate Credit Ratings

Posted: 09 May 2023
Zhiyan Cao, Jeong-Bon Kim, Eliza Xia Zhang and Ray Zhang
University of Washington Tacoma, Simon Fraser University, University of Washington, Tacoma - Milgard School of Business and Simon Fraser University - Beedie School of Business

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Managerial risk tolerance; pilot CEO; corporate credit rating; credit risk; investor welfare

77.

Auditor's Technological Proximity Knowledge

The Accounting Review, forthcoming
Posted: 27 Dec 2022 Last Revised: 09 Mar 2023
Yue He, Jeong-Bon Kim, Bing Li and Zhenbin Liu
Shanghai University of Finance and Economics, Simon Fraser University, City University of Hong Kong (CityU) and Hong Kong Baptist University

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Technological Proximity; audit quality; Audit Fees; Auditor Technological Proximity Knowledge

78.

Creditor Rights, Access to Finance, and Stock Price Crash Risk

Posted: 28 Sep 2022
Jeong-Bon Kim, Shushu Liao and Yangke Liu
Simon Fraser University, Kühne Logistics University and Queen's Management School

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Crash risk, Anti-recharacterization laws, Bad news hoarding, Capital markets, Creditor rights, Principal-agent conflicts, Corporate governance, Financial constraints

79.

Market for Corporate Control and Demand for Auditing: Evidence from International M&A Laws

Review of Accounting Studies, Forthcoming
Posted: 17 Aug 2022 Last Revised: 27 Dec 2022
Ahrum Choi, Jeong-Bon Kim, Jay Junghun Lee and Jong Chool Park
Sungkyunkwan University, Simon Fraser University, University of Massachusetts Boston and University of South Florida - School of Accountancy

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auditor selection, international merger and acquisition (M&A) laws, managerial commitment, board monitoring, debt covenants, earnings informativeness

80.

Do Firm-Specific Stock Price Crashes Lead to a Stimulation or Distortion of Market Information Efficiency?

Contemporary Accounting Research, Forthcoming
Posted: 20 Apr 2022
Jeong-Bon Kim, Edward Lee and Zhenmei (Judy) Zhu
Simon Fraser University, University of Manchester - Alliance Manchester Business School and Fudan University - School of Management

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Stock price crashes, earnings response coefficient, post-earnings announcement drift, market information efficiency

81.

Subsidiary Operations in Offshore Financial Centers and Bank Risk-Taking: International Evidence

Journal of International Business Studies, 2021
Posted: 27 Oct 2021 Last Revised: 29 Dec 2021
Wenxia Ge, Jeong-Bon Kim, TieMei Li and Jing Zhang
University of Ottawa, Simon Fraser University, University of Ottawa - School of Management and university of Colorado Denver

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Bank risk; Offshore financial center; Regulatory arbitrage; Comparative capitalism; Multiple regression analysis

82.

Component Auditor and Corporate Tax Aggressiveness

Posted: 09 Mar 2021
Jeong-Bon Kim, Bing Luo, Desmond Tsang and Jing Zhang
Simon Fraser University, San Francisco State University, McGill University - Desautels Faculty of Management and university of Colorado Denver

Abstract:

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83.

Does XBRL Adoption Constrain Earnings Management? Early Evidence from Mandated U.S. Filers

Contemporary Accounting Research, Forthcoming
Posted: 21 May 2019
Jeong-Bon Kim, Joung W. Kim, Joung W. Kim and Jee-Hae Lim
Simon Fraser University, Nova Southeastern UniversityNova Southeastern University - H. Wayne Huizenga School of Business & Entrepreneurship and University of Hawaii, Manoa

Abstract:

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XBRL, earnings management, standardized official element, customized extension

84.

Linguistic Information Quality in Customers’ Forward-looking Disclosures and Suppliers’ Investment Decisions

Contemporary Accounting Research, Forthcoming
Posted: 13 Dec 2018 Last Revised: 14 Dec 2018
Can Chen, Jeong-Bon Kim, Minghai Wei and Hao Zhang
University of Macau, Simon Fraser University, Independent and University of Macau - Faculty of Business Administration

Abstract:

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85.

Information-Processing Costs and Breadth of Ownership

Contemporary Accounting Research, Forthcoming
Posted: 05 Aug 2018
Jeong-Bon Kim, Bing Li and Zhenbin Liu
Simon Fraser University, City University of Hong Kong (CityU) and Hong Kong Baptist University

Abstract:

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Information-Processing Costs; XBRL; Breadth of Ownership; Informational Barriers

86.

Restatement Likelihood and Accounting Conservatism: Evidence from CFO Style

Posted: 13 Mar 2018
Jeong-Bon Kim, Kerstin Lopatta and Felix Canitz
Simon Fraser University, University of Hamburg - Faculty of Business, Economics, and Social Sciences and University of Oldenburg

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Accounting Quality, Accounting Conservatism, CFO, CFO Style

87.

Divergence of Cash Flow and Voting Rights, Opacity, and Stock Price Crash Risk: International Evidence

Journal of Accounting Research, Vol. 55, No. 5, 2017
Posted: 12 Mar 2018
Hyun A. Hong, Jeong-Bon Kim and Michael Welker
University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management, Simon Fraser University and Queen's University - Smith School of Business

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ownership-control wedge; stock price crash risk; information opacity; IFRS

88.

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 Simon Fraser University

Abstract:

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

89.

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
DePaul University, Simon Fraser University, University of Hawaii, Manoa and National University of Singapore (NUS)

Abstract:

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

90.

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 (CityU) - Department of Accountancy, Simon Fraser University and Lingnan University

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

91.

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

Journal of Accounting, Auditing and Finance, 37 (1), 2022, pp. 259–292.
Posted: 18 Aug 2014 Last Revised: 22 Dec 2023
Jeong-Bon Kim, Jay Junghun Lee and Jong Chool Park
Simon Fraser University, University of Massachusetts Boston and University of South Florida - School of Accountancy

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

92.

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
Simon Fraser University, University of Massachusetts Boston and University of South Florida - School of Accountancy

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

93.

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
Simon Fraser University and University of Alberta - School of Business

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

94.

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, Simon Fraser University and Deutsche Bank Alex. Brown

Abstract:

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Initial Public Offerings, Role of financial variables

95.

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, Simon Fraser University and Deutsche Bank Alex. Brown

Abstract:

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

96.

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 Simon Fraser University

Abstract:

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97.

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, Simon Fraser University and Deutsche Bank Alex. Brown

Abstract:

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98.

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 Simon Fraser University

Abstract:

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

99.

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 Simon Fraser University

Abstract:

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100.

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
Simon Fraser University, The University of Hong Kong and The University of Hong Kong - Faculty of Business and Economics

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

101.

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, Simon Fraser University and University of Massachusetts Boston

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

102.

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
Simon Fraser University and Hong Kong Polytechnic University - School of Accounting and Finance

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Auditor designation, Audit Quality, Earnings management

103.

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
Jong-Hag Choi, Jeong-Bon Kim, Xiaohong Liu and Dan A. Simunic
Seoul National University - College of Business Administration, Simon Fraser University, The University of Hong Kong and University of British Columbia (UBC) - Sauder School of Business

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

104.

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
Jong-Hag Choi, Xiaohong Liu, Jeong-Bon Kim and Dan A. Simunic
Seoul National University - College of Business Administration, The University of Hong Kong, Simon Fraser University and University of British Columbia (UBC) - Sauder School of Business

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

Other Papers (2)

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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 Ottawa, Simon Fraser University, University of Ottawa - School of Management and University of Lethbridge
Downloads 42 (471,208)

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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
Simon Fraser University and University of Ottawa - School of Management
Downloads 36

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