Kevin H. Kim

Korea Advanced Institute of Science and Technology (KAIST)

373-1 Kusong-dong

Yuson-gu

Taejon 305-701, 130-722

Korea, Republic of (South Korea)

  • Korea Advanced Institute of Science and Technology (KAIST)

SCHOLARLY PAPERS

8

DOWNLOADS

960

SSRN CITATIONS

13

CROSSREF CITATIONS

0

Scholarly Papers (8)

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1.

The Interplay between Information Acquisition and Information Integration: Evidence from EDGAR Search Volume around 10-K/10-Q Filing Dates

Number of pages: 48 Posted: 08 Nov 2021 Last Revised: 19 Mar 2024
Theodore E. Christensen, Joshua G. Coyne, Kevin H. Kim and Sangwan Kim
University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, University of Central Arkansas, Korea Advanced Institute of Science and Technology (KAIST) and University of Massachusetts Boston
Downloads 234 (253,072)

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EDGAR search volume, Information acquisition, Information integration, Idiosyncratic interpretation, Consensus updating

2.

The Cost of Independence: Evidence from Companies’ Decisions to Dismiss Audit Firms as Tax-Service Providers

Accounting Horizons
Number of pages: 55 Posted: 15 Nov 2019
Kirsten A. Cook, Kevin H. Kim and Thomas C. Omer
Texas Tech University - Area of Accounting, Korea Advanced Institute of Science and Technology (KAIST) and University of Nebraska at Lincoln - School of Accountancy
Downloads 213 (275,400)
Citation 7

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Auditor Independence, Auditor-Provided Tax Services, Tax Fees, Tax Avoidance

3.

Net Operating Assets and Earnings Manipulation

Number of pages: 43 Posted: 10 Sep 2021 Last Revised: 09 Feb 2024
Kevin H. Kim and Derek Oler
Korea Advanced Institute of Science and Technology (KAIST) and Texas Tech University - Rawls College of Business
Downloads 132 (414,990)
Citation 1

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Net operating assets, earnings manipulation

4.

The Role of the Business Press in Creating and Disseminating Information Around Earnings Announcements

European Accounting Review Vol. 29, Issue 4, pp. 723-751, 2020
Number of pages: 53 Posted: 12 Sep 2019 Last Revised: 06 Nov 2021
Joshua G. Coyne, Kevin H. Kim and Sangwan Kim
University of Central Arkansas, Korea Advanced Institute of Science and Technology (KAIST) and University of Massachusetts Boston
Downloads 123 (438,101)
Citation 1

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business press, differential interpretation, differential belief revision, earnings announcements, trading volume

5.

A Bold Move or Biting off More than They Can Chew: Examining the Performance of Small Acquirers

Number of pages: 56 Posted: 22 Aug 2012 Last Revised: 05 Nov 2019
Nancy L. Harp, Kevin H. Kim and Derek Oler
Clemson University, Korea Advanced Institute of Science and Technology (KAIST) and Texas Tech University - Rawls College of Business
Downloads 111 (473,207)

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acquisitions, post-acquisition returns, small acquirers, trading volume, fundamental performance

6.

Product Recalls and Audit Production

European Accounting Review, Forthcoming
Number of pages: 47 Posted: 11 Oct 2022
Kevin H. Kim, Jonathan Nash and Jonghan Park
Korea Advanced Institute of Science and Technology (KAIST), University of New Hampshire and The Chinese University of Hong Kong, Shenzhen - School of Management and Economics
Downloads 83 (572,995)

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product recall; restatements; discretionary accruals; audit fees

7.

Do Managers Respond to the Divergence between Debtholders and Shareholders? Evidence from Equity Analyst-Based Benchmark Beating

Number of pages: 47 Posted: 29 Dec 2022
Joshua G. Coyne, Kevin H. Kim and Sangwan Kim
University of Central Arkansas, Korea Advanced Institute of Science and Technology (KAIST) and University of Massachusetts Boston
Downloads 41 (800,682)

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Capital structure, Analyst forecasts, Benchmark beating, Earnings Management

8.

Big Baths and Earnings Manipulation

Number of pages: 34 Posted: 11 Jul 2024
Kevin H. Kim, Derek Oler and Mitchell Oler
Korea Advanced Institute of Science and Technology (KAIST), Texas Tech University - Rawls College of Business and University of Wyoming - Department of Accounting
Downloads 23 (956,060)

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Big Bath, Financial Statement Manipulation