Jae B. Kim

Lehigh University - College of Business & Economics

Assistant Professor of Accounting

621 Taylor Street

Bethlehem, PA 18015

United States

SCHOLARLY PAPERS

8

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CITATIONS

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Scholarly Papers (8)

Internal Control and Operational Efficiency

2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 55 Posted: 08 Jun 2013 Last Revised: 15 Dec 2014
Qiang Cheng, Beng Wee Goh and Jae B. Kim
Singapore Management University, Singapore Management University - School of Accountancy and Lehigh University - College of Business & Economics
Downloads 648 (34,820)

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Internal control, operational efficiency, Sarbanes-Oxley Act

Internal Control and Operational Efficiency

Contemporary Accounting Research, Forthcoming
Number of pages: 49 Posted: 18 Jan 2017
Qiang Cheng, Beng Wee Goh and Jae B. Kim
Singapore Management University, Singapore Management University - School of Accountancy and Lehigh University - College of Business & Economics
Downloads 531 (45,172)

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Internal control, operational efficiency, internal information environment, Sarbanes-Oxley Act

The Triangular Relationship between Audit Committee Characteristics, Audit Inputs, and Financial Reporting Quality

INSEAD Working Paper No. 2012/110/AC, Singapore Management University School of Accountancy Research Paper No. 6
Number of pages: 56 Posted: 23 Oct 2012 Last Revised: 31 Dec 2013
Lehigh University - College of Business & Economics, Fordham University, Interdisciplinary Center (IDC) Herzliyah and Singapore Management University - School of Accountancy
Downloads 447 (56,207)

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The Triangular Relationship between Audit Committee Characteristics, Audit Inputs, and Financial Reporting Quality

2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 51 Posted: 01 Jan 2014 Last Revised: 27 Apr 2016
Lehigh University - College of Business & Economics, Fordham University, Interdisciplinary Center (IDC) Herzliyah and Singapore Management University - School of Accountancy
Downloads 285 (95,277)

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3.

Valuation Implications of Accounting Conservatism

Number of pages: 48 Posted: 02 May 2013 Last Revised: 01 Apr 2015
Lehigh University - College of Business & Economics, University of Illinois at Chicago, University of Minnesota - Twin Cities - Carlson School of Management and Pepperdine University - Graziadio School of Business and Management
Downloads 470 (39,444)

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valuation, conservatism, analysts, target prices, earnings forecasts, return predictability

4.

Credit Default Swaps and Managers’ Voluntary Disclosure

Journal of Accounting Research, 2018
Number of pages: 51 Posted: 09 Jun 2014 Last Revised: 13 Jan 2018
Lehigh University - College of Business & Economics, University of Minnesota - Twin Cities - Carlson School of Management, University of Toronto - Rotman School of Management and University of Southern California
Downloads 297 (29,486)

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the CDS market; actively traded CDS contracts; voluntary disclosures; earnings forecasts; firm-initiated press releases

5.

Accounting Flexibility and Managers’ Forecast Behavior Prior to Seasoned Equity Offerings

Review of Accounting Studies, Forthcoming
Number of pages: 58 Posted: 04 Feb 2011 Last Revised: 30 Oct 2016
Jae B. Kim
Lehigh University - College of Business & Economics
Downloads 231 (89,804)

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Voluntary disclosure, management earnings forecast, accounting flexibility, seasoned equity offerings

6.

Managers’ Pay Duration and Voluntary Disclosures

2014 Canadian Academic Accounting Association (CAAA) Annual Conference, Singapore Management University School of Accountancy Research Paper No. 2015-28
Number of pages: 50 Posted: 30 Dec 2013 Last Revised: 14 May 2015
Qiang Cheng, Young Jun Cho and Jae B. Kim
Singapore Management University, Singapore Management University - School of Accountancy and Lehigh University - College of Business & Economics
Downloads 169 (85,628)

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Voluntary disclosures, management forecasts, executive compensation, pay duration

7.

Leveling the Playing Field between Large and Small Institutions: Evidence from the SEC's XBRL Mandate

The Accounting Review, Forthcoming , SMU Cox School of Business Research Paper No. 18-1
Posted: 20 Nov 2017
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and Lehigh University - College of Business & Economics

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XBRL, Analysts, Institutions, Information Asymmetry

8.

The Effect of CEO Stock-Based Compensation on the Pricing of Future Earnings

European Accounting Review, Forthcoming
Number of pages: 49 Posted: 02 Apr 2016
Bobae Choi and Jae B. Kim
University of Newcastle (Australia) - Newcastle Business School and Lehigh University - College of Business & Economics
Downloads 0 (245,434)

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Executive compensation, stock-based compensation, FERC, information environment