Sangwan Kim

University of Massachusetts Boston

Associate Professor of Accounting

100 Morrissey Blvd.

Boston, MA 02125

United States

http://www.umb.edu/faculty_staff/bio/sangwan_kim

  • University of Massachusetts Boston

SCHOLARLY PAPERS

14

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23

CROSSREF CITATIONS

3

Scholarly Papers (14)

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1.

Analysts, Taxes, and the Information Environment

Downloads 459 (122,767)

Analysts, Taxes, and the Information Environment

Number of pages: 44 Posted: 20 Aug 2014 Last Revised: 25 Apr 2019
Sangwan Kim, Andrew Schmidt and Kelly Wentland
University of Massachusetts Boston, North Carolina State University and George Mason University - Department of Accounting
Downloads 459 (121,450)
Citation 10

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Analysts, Taxes, Information Environments

Analysts, Taxes, and the Information Environment

Journal of the American Taxation Association, Forthcoming
Posted: 23 May 2019
Sangwan Kim, Andrew Schmidt and Kelly Wentland
University of Massachusetts Boston, North Carolina State University and George Mason University - Department of Accounting

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Analysts; Taxes; Information Environments

2.

Implications of the Time-Series Increase in the Relative Informativeness of Taxable Income for Future Earnings and Stock Returns

Georgetown McDonough School of Business Research Paper No. 2505739
Number of pages: 57 Posted: 06 Oct 2014 Last Revised: 31 Mar 2019
Sangwan Kim, Allison Koester and Steve C. Lim
University of Massachusetts Boston, Georgetown University - McDonough School of Business and Texas Christian University - M.J. Neeley School of Business
Downloads 394 (146,594)

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Earnings quality; Earnings growth; Taxable income; Investor learning

3.

Does Trading Volume Increase or Decrease Prior To Earnings Announcements?

Advances in Quantitative Analysis of Finance and Accounting, Forthcoming
Number of pages: 52 Posted: 19 Jul 2016 Last Revised: 11 Sep 2016
Sangwan Kim and Steve C. Lim
University of Massachusetts Boston and Texas Christian University - M.J. Neeley School of Business
Downloads 293 (201,899)

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Analyst coverage; preemptive disclosures; trading volume; earnings announcements

4.

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 239 (248,619)

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

5.

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 125 (433,808)
Citation 1

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

6.

Does Financial Statement Comparability Mitigate Delayed Trading Volume Before Earnings Announcements?

Journal of Business Research, Forthcoming
Number of pages: 44 Posted: 26 Sep 2019
Junwoo Kim, Robert Kim and Sangwan Kim
Oakland University, University of Massachusetts Boston and University of Massachusetts Boston
Downloads 106 (490,324)

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financial statement comparability; trading volume; earnings announcements; information environment; information asymmetry

7.

When Does Comparability Better Enhance Relevance? Policy Implications from Empirical Evidence

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 54 Posted: 22 Aug 2018
Robert Kim, Sangwan Kim and Prianka Musa
University of Massachusetts Boston, University of Massachusetts Boston and University of Massachusetts Boston
Downloads 99 (514,326)
Citation 9

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conceptual framework, comparability, relevance, investor sophistication, information asymmetry

8.

The Information Spillover Role of Corporate Spinoffs in Financing Activities: Evidence from Equity Sales by Private Firms Through Regulation D

Journal of Business Finance and Accounting, Forthcoming
Number of pages: 48 Posted: 25 Oct 2023 Last Revised: 16 Nov 2023
Sangwan Kim and Jangwon Suh
University of Massachusetts Boston and CUNY Queens College
Downloads 79 (591,217)

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Regulation D, private capital markets, equity capital offerings, information spillover

9.

Does Revenue-Expense Matching Play a Differential Role in Analysts’ Earnings and Revenue Forecasts?

The British Accounting Review, Forthcoming
Number of pages: 58 Posted: 15 Jul 2021
Robert Kim and Sangwan Kim
University of Massachusetts Boston and University of Massachusetts Boston
Downloads 79 (591,217)

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Analyst forecasts. Forecast accuracy. Matching. Predictive value. Revenue forecasts.

10.

Do Firms Use Classification Shifting to Manage Credit Rating? Evidence from the Investment-Speculative Grade Borderline

Number of pages: 46 Posted: 25 May 2023 Last Revised: 30 May 2023
Sunil Kumar, Robert Kim and Sangwan Kim
Roger Williams University, University of Massachusetts Boston and University of Massachusetts Boston
Downloads 54 (716,378)

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Classification shifting, Earnings management, Credit rating, Debt market, Corporate governance.

11.

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 (802,018)

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Capital structure, Analyst forecasts, Benchmark beating, Earnings Management

12.

Corporate Spinoffs and Information Spillover Among Industry Peer Firms: Evidence from Analysts' Information Environment

Number of pages: 17 Posted: 10 Sep 2024
Haeun Kim, Sangwan Kim, eric rosano and Jangwon Suh
Pusan National University, University of Massachusetts Boston, Queens College, CUNY and CUNY Queens College
Downloads 16 (1,032,389)

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information spillover, peer firms, financial analysts, segment information

13.

Earnings Comparability and Informed Trading

Finance Research Letters, Forthcoming
Posted: 28 Sep 2016 Last Revised: 02 Oct 2016
Sangwan Kim and Steve C. Lim
University of Massachusetts Boston and Texas Christian University - M.J. Neeley School of Business

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earnings comparability, information-based trading, information asymmetry

14.

Analyst Forecasts and the Permanence of the Tax Change Component of Earnings

2014 American Taxation Association Midyear Meeting
Posted: 03 Mar 2014
Sangwan Kim, Andrew Schmidt and Kelly Wentland
University of Massachusetts Boston, North Carolina State University and George Mason University - Department of Accounting

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