Bok Baik

Seoul National University

Assistant Professor of Accounting

Seoul

Kwanak-gu

Seoul, 151-742

Korea, Republic of (South Korea)

SCHOLARLY PAPERS

25

DOWNLOADS
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Top 9,565

in Total Papers Downloads

6,417

SSRN CITATIONS
Rank 11,761

SSRN RANKINGS

Top 11,761

in Total Papers Citations

67

CROSSREF CITATIONS

37

Scholarly Papers (25)

1.

Earnings Management in Takeovers of Privately Held Targets

Number of pages: 40 Posted: 13 Sep 2007
Seoul National University, Nanyang Business School, Nanyang Technological University and Florida State University - Department of Accounting
Downloads 597 (58,085)
Citation 8

Abstract:

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Earnings Management, Mergers, Information Asymmetry, Privately-held firms

2.

Do Management Forecasts Dampen Analysts' Expectations?

Number of pages: 37 Posted: 30 Mar 2004
Bok Baik and Guohua Jiang
Seoul National University and Peking University - Guanghua School of Management
Downloads 558 (63,266)
Citation 11

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Management Forecasts, Earnings Guidance, Pessimism in Analyst Forecasts

Detecting Financial Misreporting with Real Production Activity: Evidence from an Electricity Consumption Analysis

Contemporary Accounting Research, Forthcoming
Number of pages: 53 Posted: 22 Oct 2016 Last Revised: 06 Feb 2021
University of Arkansas - Department of Accounting, Seoul National University and New York University (NYU), Leonard N. Stern School of Business
Downloads 515 (69,252)
Citation 2

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Financial misreporting; Fraud; Nonfinancial information; Forensic economics; Accrual accounting; Real production

Detecting Financial Misreporting with Real Production Activity: Evidence from an Electricity Consumption Analysis

Contemporary Accounting Research, Forthcoming
Posted: 22 Mar 2021
University of Arkansas - Department of Accounting, Seoul National University and New York University (NYU), Leonard N. Stern School of Business

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financial misreporting, fraud, nonfinancial information, forensic economics, accrual accounting, real production

4.

Managerial Ability and Income Smoothing

The Accounting Review, Forthcoming (DOI/10.2308/accr-52600)
Number of pages: 47 Posted: 23 Oct 2019
Seoul National University, Seoul National University - Business School and Indiana University Kelley School of Business Indianapolis
Downloads 499 (72,740)
Citation 2

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Income Smoothing, Managerial Ability, Earnings Informativeness, Signaling

5.

Changes in Operational Efficiency and Firm Performance: A Frontier Analysis Approach

Contemporary Accounting Research, Vol. 30, No. 3, 2013
Number of pages: 55 Posted: 23 Sep 2010 Last Revised: 28 Oct 2019
Seoul National University, Seoul National University, Seoul National University - Business School and Indiana University Kelley School of Business Indianapolis
Downloads 473 (77,603)
Citation 3

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Operational Efficiency, Data Envelopment Analysis, Stochastic Frontier Analysis, Fundamental Analysis

6.

Are Affiliated Analysts More Likely than Unaffiliated Analysts to Provide Eps Forecasts that Management Can Meet or Beat?

AAA 2006 Financial Accounting and Reporting Section (FARS) Meeting Paper
Number of pages: 51 Posted: 03 Oct 2005
Bok Baik and Han Yi
Seoul National University and Korea University
Downloads 437 (85,299)
Citation 8

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Analysts' Affiliation, Conflict of Interests, Earnings Forecast, Forecast Error Distribution, Earnings Benchmarks

7.

Local Twitter Activity and Stock Returns

Number of pages: 51 Posted: 26 May 2016
Seoul National University, University of Houston - Downtown, Seoul National University - Business School and Rutgers, The State University of New Jersey - Rutgers Business School at Newark & New Brunswick
Downloads 414 (90,787)
Citation 3

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Twitter; social media; textual analysis; geographic proximity; trading volume; stock return; information asymmetry

8.

Pre-Tax Income Forecasts and Tax Avoidance

Number of pages: 70 Posted: 27 Feb 2013 Last Revised: 10 Sep 2013
Seoul National University, Korea University Business School, University of Suwon and Florida State University - Department of Accounting
Downloads 397 (95,279)
Citation 5

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Pre-tax Income Forecasts, Disaggregated Forecasts, Tax Avoidance, Analysts’ Forecasts

9.

Analysts' Incentives and Street Earnings

Journal of Accounting Research, March 2009, AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Papers
Number of pages: 39 Posted: 18 Sep 2006 Last Revised: 30 Dec 2008
Seoul National University, Indiana University Kelley School of Business Indianapolis and Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management
Downloads 387 (98,181)
Citation 3

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Analyst incentives, street earnings, valuation

10.

The Real Effects of Conflict Minerals Disclosures

Number of pages: 61 Posted: 23 Aug 2021 Last Revised: 30 Sep 2021
Seoul National University, Haas School of Business - UC Berkeley, University of Illinois at Urbana-Champaign and Seoul National University
Downloads 359 (106,853)

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Real effects, Dodd-Frank Act, Conflict minerals disclosures, Corporate social responsibility, Responsible sourcing, ESG

11.

Managerial Ownership and Information Opacity

Number of pages: 53 Posted: 14 Sep 2007
Seoul National University, Nanyang Business School, Nanyang Technological University and Florida State University - Department of Accounting
Downloads 336 (115,117)
Citation 1

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Ownership structure, forecast accuracy, analyst following, managerial entrenchment

12.

The Effect of Increased Transparency on Manipulation and Value Relevance of Non-Gaap Disclosures by Real Estate Investment Trusts (Reits)

Number of pages: 43 Posted: 16 May 2006
Seoul National University, Florida State University - Department of Accounting and Florida State University - Department of Accounting
Downloads 328 (118,152)
Citation 3

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funds from operations, REIT, non-GAAP measures, analysts' expectations, stock market reaction

13.

Shocks to Product Networks and Post-Earnings Announcement Drift

Number of pages: 71 Posted: 06 Jul 2016 Last Revised: 14 Jan 2021
Seoul National University, University of Southern California - Marshall School of Business - Finance and Business Economics Department, Singapore Management University - School of Accountancy and McGill University - Desautels Faculty of Management
Downloads 272 (143,943)
Citation 1

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Product market, TNIC, Networks, Persistence, Inattention, Supply shocks, Post-earnings announcement drift

14.

A Re-Examination of Analyst Underreaction

Number of pages: 31 Posted: 01 Oct 2003
Bok Baik
Seoul National University
Downloads 222 (175,649)

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15.

Local Institutional Investors, Information Asymmetries, and Equity Returns

Number of pages: 57 Posted: 10 Sep 2007 Last Revised: 05 Feb 2014
Bok Baik, Jun-Koo Kang and Jin-Mo Kim
Seoul National University, Nanyang Business School, Nanyang Technological University and Rutgers, The State University of New Jersey - Rutgers Business School at Newark & New Brunswick
Downloads 157 (238,802)
Citation 42

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local institutional investors, equity returns, information asymmetry

16.

White Collar Incentives

Number of pages: 51 Posted: 17 Sep 2012 Last Revised: 03 Oct 2012
Michigan State University, Seoul National University, University of Pittsburgh - Katz Graduate School of Business and University of South Australia
Downloads 145 (254,780)

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White collar employee, Implicit incentives, Promotion, Career concerns, Firm-specific human capital, Pay disparity

17.

The Liability of Foreignness in International Equity Investments: Evidence from the U.S. Stock Market

Number of pages: 44 Posted: 02 Mar 2013
Seoul National University, Nanyang Business School, Nanyang Technological University, Rutgers, The State University of New Jersey - Rutgers Business School at Newark & New Brunswick and California State Polytechnic University, Pomona - Accounting Department
Downloads 128 (280,552)
Citation 4

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foreign institutional ownership, domestic institutional ownership, liability of foreignness, return predictability, information asymmetry

18.

Trust and Disclosure Transparency in Financial Reporting of Government Agencies

Number of pages: 60 Posted: 05 Sep 2019
University of Arkansas - Department of Accounting, Seoul National University, Seoul National University and Seoul National University - Graduate School of Public Administration
Downloads 97 (340,182)

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Government Accounting, Trust, Culture, Transparency, Accounting errors, Disaggregation

19.

Managerial Ability and the Quality of Firms' Information Environment

Journal of Accounting, Auditing & Finance, Vol. 33, No. 4, October 2018, pp. 506-527
Number of pages: 40 Posted: 20 Nov 2019
Seoul National University, Lehigh University - College of Business, Indiana University Kelley School of Business Indianapolis and Iowa State University
Downloads 54 (469,072)
Citation 2

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information environment, managerial ability, equity incentives, disclosure quality, rent extraction

20.

Stock Market Rewards for Earnings that Beat Analyst Earnings Forecasts when the Economy is Unforecastable

Number of pages: 42 Posted: 18 Nov 2021
Seoul National University, Old Dominion University, Indiana University Kelley School of Business Indianapolis and University of Missouri at Columbia - School of Accountancy
Downloads 40 (530,004)

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Macroeconomic Uncertainty; Earnings Expectations; Valuation of Earnings; Analyst Earnings Forecasts; Accounting Information Quality; Liquidity Risk

21.

Managing Earnings Surprises in Japan: Perspectives from Main Bank Relationships and Institutional Ownership

Journal of Business Finance & Accounting, Vol. 37, Issue 5-6, pp. 495-517, June/July 2010
Number of pages: 23 Posted: 13 Jul 2010
Bok Baik and Wooseok Choi
Seoul National University and Korea University Business School
Downloads 2 (789,543)
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22.

Analysts’ Pre-Tax Income Forecasts and the Tax Expense Anomaly

Review of Accounting Studies, Vol. 21, No. 2, 2016
Posted: 30 May 2016
Seoul National University, Michigan State University, Florida State University - Department of Accounting and New York University (NYU), Leonard N. Stern School of Business

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pre-tax income forecasts, disaggregated forecasts, tax expense anomaly, analysts’ forecasts

23.

CEO Ability and Management Earnings Forecasts

Contemporary Accounting Research, Vol. 28 No. 5 (Winter 2011), pp. 1645–1668
Posted: 13 Mar 2011 Last Revised: 11 Nov 2019
Seoul National University, Indiana University Kelley School of Business Indianapolis and Iowa State University

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CEO Ability, Management Earnings Forecasts

24.

Reliability and Transparency of Non-GAAP Disclosures by Real Estate Investment Trusts (REITs)

Accounting Review, March 2008
Posted: 16 Oct 2007
Seoul National University, Florida State University - Department of Accounting and Florida State University - Department of Accounting

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funds from operations, REIT, non-GAAP measures, analysts' expectations, stock market reaction

25.

Manipulation, Increased Transparency, and Value Relevance of Non-Gaap Disclosures for Real Estate Investment Trusts (Reits)

AAA 2006 Financial Accounting and Reporting Section (FARS) Meeting Paper
Posted: 26 Sep 2005
Seoul National University, Florida State University - Department of Accounting and Florida State University - Department of Accounting

Abstract:

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funds from operations, REIT, non-GAAP measures, analysts' expectations, stock market reaction

Other Papers (1)

Total Downloads: 8
1.

Disclosure Policy when an Analyst is on the Board of Directors: Evidence from Management and Analyst Earnings Forecasts

2019 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 36 Posted: 17 Jan 2019 Last Revised: 10 Mar 2019
Pepperdine University - Graziadio School of Business and Management, Seoul National University, Sungkyunkwan University and Michigan State University - Department of Accounting & Information Systems
Downloads 8

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Corporate disclosure, Analysts on the board of directors, Information environment, Management forecasts, Analyst forecasts