Jeong-Bon Kim

City University of Hong Kong

Chair Professor of Accountancy and Acting Head

Department of Accountancy

83 Tat Chee Avenue

Kowloon Tong

Hong Kong

SCHOLARLY PAPERS

84

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140

CROSSREF CITATIONS

522

Scholarly Papers (84)

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
City University of Hong Kong and Singapore Management University - School of Accountancy
Downloads 3,171 (3,405)
Citation 12

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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
City University of Hong Kong and Singapore Management University - School of Accountancy
Downloads 578 (47,141)

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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, City University of Hong Kong, The State University of New York at Stony Brook and Singapore Management University - School of Accountancy
Downloads 2,464 (5,311)
Citation 45

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Audit office, Office size, Audit quality, Audit pricing

3.

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
City University of Hong Kong, Arizona State University (ASU) - School of Accountancy and Singapore Management University - School of Accountancy
Downloads 2,347 (5,778)
Citation 10

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

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, City University of Hong Kong and Singapore Management University - School of Accountancy
Downloads 2,011 (7,456)
Citation 4

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

5.
Downloads 1,584 ( 11,100)
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, City University of Hong Kong and Singapore Management University - School of Accountancy
Downloads 883 (26,411)
Citation 1

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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
City University of Hong Kong, Seoul National University - College of Business Administration and Singapore Management University - School of Accountancy
Downloads 701 (36,346)
Citation 1

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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: 11 Apr 2015
Jeong-Bon Kim, Zheng Wang and Liandong Zhang
City University of Hong Kong, City University of Hong Kong (CityUHK) and Singapore Management University - School of Accountancy
Downloads 1,315 (14,854)
Citation 10

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Overconfidence, optimism, crash risk, conservatism

7.

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
City University of Hong Kong and University of Macau - Department of Accounting and Information Management
Downloads 1,196 (17,159)
Citation 1

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

8.

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, City University of Hong Kong, Citigroup Japan Inc. and Singapore Management University - School of Accountancy
Downloads 1,148 (18,304)
Citation 8

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

9.

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, City University of Hong Kong and Citigroup Japan Inc.
Downloads 1,107 (19,286)
Citation 4

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

10.

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
City University of Hong Kong, Arizona State University (ASU) - School of Accountancy and Singapore Management University - School of Accountancy
Downloads 961 (23,771)
Citation 6

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

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 City University of Hong Kong
Downloads 960 (23,395)
Citation 9

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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
City University of Hong Kong 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

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, City University of Hong Kong and Citigroup Japan Inc.
Downloads 937 (24,652)
Citation 6

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

13.

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 City University of Hong Kong
Downloads 847 (28,466)
Citation 6

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

14.

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
City University of Hong Kong, Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 828 (29,405)
Citation 1

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

15.

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
City University of Hong Kong, National University of Singapore (NUS) and Arizona State University (ASU) - School of Accountancy
Downloads 792 (31,262)
Citation 2

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Tax avoidance; loan contracting; credit risk

16.

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), City University of Hong Kong and University of British Columbia (UBC) - Sauder School of Business
Downloads 750 (33,658)
Citation 2

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

17.

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
City University of Hong Kong, Hankuk University of Foreign Studies - Department of Economics and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 750 (33,658)
Citation 4

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Selective Auditor Rotation, Audit Quality, Earnings management

18.

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 City University of Hong Kong
Downloads 691 (37,664)
Citation 1

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

19.

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, City University of Hong Kong and The Chinese University of Hong Kong (CUHK) - Department of Finance
Downloads 676 (38,778)
Citation 1

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

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
City University of Hong Kong and Singapore Management University - School of Accountancy
Downloads 638 (41,912)
Citation 10

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

21.

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, City University of Hong Kong, Old Dominion University and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 620 (43,549)
Citation 6

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

22.

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, City University of Hong Kong, Citigroup Japan Inc. and Singapore Management University - School of Accountancy
Downloads 600 (45,503)
Citation 4

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auditor locality, geographic proximity, audit quality, diversification

23.

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, City University of Hong Kong and Concordia University, Quebec
Downloads 525 (53,985)
Citation 5

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

24.

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
City University of Hong Kong and Fudan University
Downloads 510 (55,982)
Citation 5

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

25.

The Bright Side of Paying Dividends: Evidence from Stock Price Crash Risk

Number of pages: 61 Posted: 01 Mar 2018 Last Revised: 24 Sep 2018
Jeong-Bon Kim, Le Luo and Hong Xie
City University of Hong Kong, School of Management, Huazhong University of Science and Technology and University of Kentucky - Von Allmen School of Accountancy
Downloads 473 (61,473)

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

26.

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 City University of Hong Kong
Downloads 435 (68,073)
Citation 6

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

27.

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
City University of Hong Kong, Nova Southeastern University and University of Hawaii, Manoa
Downloads 434 (68,270)
Citation 2

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

28.

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
Xiaohu Deng, Lei Gao and Jeong-Bon Kim
University of Tasmania, Iowa State University and City University of Hong Kong
Downloads 427 (69,629)
Citation 2

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

29.

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, City University of Hong Kong and University of Texas Rio Grande Valley (UTRGV) (Formerly University of Texas-Pan American)
Downloads 371 (82,158)

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

30.

Does Audit Market Concentration and Legal Regime Matter in Audit Pricing? Theory and International Evidence

Number of pages: 56 Posted: 14 Jun 2017 Last Revised: 08 Jul 2019
Seoul National University - College of Business Administration, City University of Hong Kong (CityUHK), City University of Hong Kong, Seoul National University and Seoul National University
Downloads 362 (84,538)
Citation 1

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Audit Market Concentration; Audit Fees; Legal Regime

31.

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 City University of Hong Kong
Downloads 344 (89,631)
Citation 2

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

32.

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
City University of Hong Kong, City University of Hong Kong (CityUHK), Hong Kong Baptist University and Singapore Management University - School of Accountancy
Downloads 319 (97,452)

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Credit Default Swaps, Tax Planning, Debt Renegotiation

33.

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
City University of Hong Kong and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 273 (115,285)

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

34.

Does Information Technology Reputation Affect Bank Loan Terms?

2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 36 Posted: 14 Jan 2014
City University of Hong Kong, Hong Kong Baptist University (HKBU) – Department of Accountancy and Law and University of Waterloo - School of Accounting and Finance
Downloads 266 (118,479)
Citation 1

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

35.

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
University of Massachusetts Dartmouth - Department of Accounting & Finance, City University of Hong Kong, Hong Kong Baptist University and Clark University
Downloads 244 (129,550)
Citation 1

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

36.

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
City University of Hong Kong, University of British Columbia (UBC) - Sauder School of Business, Old Dominion University and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 215 (146,494)
Citation 3

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

37.

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

Forthcoming in Journal of International Business Studies
Number of pages: 40 Posted: 12 Jul 2016 Last Revised: 05 May 2018
Jeong-Bon Kim, Mikhail Pevzner and Xiangang Xin
City University of Hong Kong, University of Baltimore - Merrick School of Business and City University of Hong Kong
Downloads 203 (154,665)
Citation 3

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Foreign Institutional Investors, Auditor Choice, Information Environment

38.

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 City University of Hong Kong
Downloads 201 (156,083)

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

39.

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
City University of Hong Kong and Fudan University - School of Management
Downloads 193 (162,060)

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

40.

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, City University of Hong Kong, University of Texas - Pan American and Fudan University - School of Management
Downloads 159 (192,199)
Citation 1

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

41.

Customer Concentration and Stock Price Crash Risk

Number of pages: 55 Posted: 18 Dec 2018
Jeong-Bon Kim, Sang Mook Lee and HakJoon Song
City University of Hong Kong, Pennsylvania State University - Great Valley School of Graduate Professional Studies and California State University, Dominguez Hills
Downloads 153 (198,541)

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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
City University of Hong Kong, City University of Hong Kong (CityUHK) and Hong Kong Baptist University
Downloads 150 (202,201)
Citation 2

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

Does Social Performance Influence Breadth of Ownership?

Journal of Business Finance & Accounting, Vol. 45, Issue 9-10, pp. 1164-1194, 2018
Number of pages: 31 Posted: 08 Nov 2018
Jeong-Bon Kim, Bing Li and Zhenbin Liu
City University of Hong Kong, City University of Hong Kong (CityUHK) and Hong Kong Baptist University
Downloads 1 (704,206)
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breadth of ownership, corporate social responsibility (CSR), green investor, investor base, liquidity, stock

43.

Corporate Hedging, Information Environment, and Stock Price Crash Risk

Number of pages: 57 Posted: 26 Nov 2018
Jeong-Bon Kim, Yi Si, Chongwu Xia and Lei Zhang
City University of Hong Kong, Xiamen University, Nanyang Technological University (NTU) - Division of Banking & Finance and University of Queensland - Business School
Downloads 134 (221,208)

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Corporate Hedging, Crash Risk, Information Asymmetry, Agency Theory

44.

The Effect of IFRS 9 on the Timeliness of Loan Loss Recognition

Number of pages: 54 Posted: 05 Dec 2019
Jeong-Bon Kim, Jeffrey Ng and Chong Wang
City University of Hong Kong, Hong Kong Polytechnic University - School of Accounting and Finance and The Hong Kong Polytechnic University
Downloads 94 (284,909)

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IFRS; IFRS9; Loan Loss Recognition Timeliness

45.

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, Leye Li, Louise Yi Lu and Yangxin Yu
City University of Hong Kong, UNSW Sydney, Australian National University and City University of Hong Kong
Downloads 89 (294,875)
Citation 9

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financial statement comparability, expected crash risk, bad news hoarding

46.

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, City University of Hong Kong and Concordia University, Quebec - John Molson School of Business
Downloads 80 (314,827)

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corporate governance, legal origin, legal enforcement, loan contracting

47.

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 - Department of Accounting, City University of Hong Kong, University of New South Wales (UNSW) and Xiamen University
Downloads 78 (319,513)

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

48.

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
City University of Hong Kong, Shenzhen Stock Exchange Research Institute and University of Macau - Faculty of Business Administration
Downloads 67 (347,917)
Citation 1

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media exposure, stock price efficiency, China

49.

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 - College of Business and City University of Hong Kong
Downloads 58 (374,179)
Citation 1

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

50.

Debt Covenant Violations, Credit Default Swap Pricing, and Borrowing Firms’ Accounting Conservatism

2019 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 55 Posted: 17 Jan 2019 Last Revised: 10 Mar 2019
Changling Chen, Jeong-Bon Kim and Chunmei Zhu
University of Waterloo - School of Accounting and Finance, City University of Hong Kong and University of Waterloo - School of Accounting and Finance
Downloads 52 (393,658)

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Debt Covenant Violation; Credit Default Swap; CDS Spreads; Accounting Conservatism; Institutional Holdings

51.

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
City University of Hong Kong, Xi'an Jiaotong University (XJTU), Shenzhen Stock Exchange Research Institute and University of Macau - Faculty of Business Administration
Downloads 29 (487,287)

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

52.

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, City University of Hong Kong - College of Business and City University of Hong Kong
Downloads 17 (556,694)
Citation 1

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

53.

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 City University of Hong Kong
Downloads 17 (556,694)
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54.

Collusive versus Coercive Corporate Corruption: Evidence from Demand-Side Shocks and Supply-Side Disclosures

Posted: 24 Sep 2019 Last Revised: 04 Dec 2019
City University of Hong Kong, University of Manchester - Alliance Manchester Business School, affiliation not provided to SSRN and Business School, Sun Yat-sen University

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corporate corruption; anti-corruption campaign; corporate disclosure; market reactions

55.

Does Real Earnings Smoothing Reduce Investors’ Perceived Risk?

Posted: 11 Jun 2019
City University of Hong Kong, San Diego State University - Accountancy and University of Washington Tacoma

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real earnings smoothing, accrual-based earnings smoothing, option-implied volatility, CDS spread, perceived risk

56.

The Bright Side of Unionization: The Case of Stock Price Crash Risk

Posted: 11 Jun 2019
Jeong-Bon Kim, Eliza Xia Zhang and Kai Zhong
City University of Hong Kong, University of Washington Tacoma and University of International Business and Economics (UIBE)

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unionization, stock price crash risk, governance

57.

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 and Jee-Hae Lim
City University of Hong Kong, Nova Southeastern University and University of Hawaii, Manoa

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XBRL, earnings management, standardized official element, customized extension

58.

Lending in the Warming Globe: Carbon Emissions and Bank Loans

Posted: 12 Mar 2019
Jeong-Bon Kim, Chong Wang and Feng Wu
City University of Hong Kong, The Hong Kong Polytechnic University and The Hong Kong Polytechnic University

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Carbon emission, Loan contracting, International evidence

59.

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, City University of Hong Kong, Independent and University of Macau - Faculty of Business Administration

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60.

Political Corruption and Firm Accounting Conservatism

Posted: 12 Nov 2018 Last Revised: 08 May 2019
Jeong-Bon Kim, Lingmin Xie and Tao Yuan
City University of Hong Kong, Shenzhen University and Nanjing University - School of Business

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political corruption, accounting conservatism, expropriation

61.

Information-Processing Costs and Breadth of Ownership

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

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

62.

Are Offshore Firms Less Conservative in Financial Reporting? International Evidence

Journal of International Financial Management & Accounting, Vol. 29, Issue 2, pp. 131-165, 2018
Number of pages: 35 Posted: 05 Jun 2018
Jeong-Bon Kim and Tiemei Li
City University of Hong Kong and University of Ottawa
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conservatism, institutional environment, offshore financial centers, offshore firms, tax avoidance

63.

Restatement Likelihood and Accounting Conservatism: Evidence from CFO Style

Posted: 13 Mar 2018
Jeong-Bon Kim, Kerstin Lopatta and Felix Canitz
City University of Hong Kong, University of Oldenburg - Accounting and Corporate Governance and University of Oldenburg

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Accounting Quality, Accounting Conservatism, CFO, CFO Style

64.

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, City University of Hong Kong and Queen's University - Queen's School of Business

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

65.

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

Posted: 18 Jan 2017 Last Revised: 24 Jan 2019
Jeong-Bon Kim, Edward Lee and Zhenmei (Judy) Zhu
City University of Hong Kong, University of Manchester - Alliance Manchester Business School and Fudan University - School of Management

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

66.

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 City University of Hong Kong

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

67.

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, City University of Hong Kong, University of Hawaii, Manoa and National University of Singapore (NUS)

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

68.

The Influence of Ownership Structure, Analyst Following and Institutional Infrastructure on Stock Price Informativeness: International Evidence

Accounting & Finance, Vol. 54, Issue 3, pp. 885-919, 2014
Number of pages: 35 Posted: 24 Sep 2014
Jeong-Bon Kim, Li Jiang and Lei Pang
City University of Hong Kong, Hong Kong Polytechnic University and Hong Kong Baptist University (HKBU)
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Ownership structure, Stock price informativeness, Analyst following, Institutions

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, City University of Hong Kong and Lingnan University
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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, City University of Hong Kong and Lingnan University

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

70.

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

Journal of Accounting, Auditing and Finance, Forthcoming
Posted: 18 Aug 2014 Last Revised: 15 Jul 2019
Jeong-Bon Kim, Jay Junghun Lee and Jong Chool Park
City University of Hong Kong, 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

71.

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
City University of Hong Kong, 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

72.

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
City University of Hong Kong and University of Alberta - School of Business

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

73.

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
City University of Hong Kong and University of Ottawa
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74.

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, City University of Hong Kong and Deutsche Bank Alex. Brown

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Initial Public Offerings, Role of financial variables

75.

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, City University of Hong Kong and Deutsche Bank Alex. Brown

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

76.

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 City University of Hong Kong

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77.

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, City University of Hong Kong and Deutsche Bank Alex. Brown

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78.

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 City University of Hong Kong

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

79.

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 City University of Hong Kong

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80.

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
City University of Hong Kong, 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

81.

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, City University of Hong Kong and University of Massachusetts Boston

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

82.

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
City University of Hong Kong and Hong Kong Polytechnic University - School of Accounting and Finance

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Auditor designation, Audit Quality, Earnings management

83.

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, City University of Hong Kong, 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

84.

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, City University of Hong Kong 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)

Total Downloads: 22
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, City University of Hong Kong, University of Ottawa - School of Management and University of Lethbridge
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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
City University of Hong Kong and University of Ottawa - School of Management
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Offshore Financial Centers, Market Synchronicity, Tax Avoidance, Legal Institution