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

SCHOLARLY PAPERS

9

DOWNLOADS
Rank 41,311

SSRN RANKINGS

Top 41,311

in Total Papers Downloads

1,161

SSRN CITATIONS

2

CROSSREF CITATIONS

3

Scholarly Papers (9)

1.
Downloads 397 ( 80,833)
Citation 2

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 397 (80,105)
Citation 2

Abstract:

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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

Abstract:

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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 and Texas Christian University - M.J. Neeley School of Business
Downloads 350 (93,495)

Abstract:

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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 227 (147,523)

Abstract:

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Analyst coverage; preemptive disclosures; trading volume; earnings announcements

4.

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
University of Massachusetts Boston, University of Massachusetts Boston and University of Massachusetts Boston
Downloads 57 (397,866)

Abstract:

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

5.

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 57 (397,866)
Citation 1

Abstract:

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

6.

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

European Accounting Review, Forthcoming
Number of pages: 53 Posted: 12 Sep 2019 Last Revised: 17 Sep 2019
Joshua G. Coyne, Kevin Kim and Sangwan Kim
University of Memphis - School of Accountancy, University of Memphis and University of Massachusetts Boston
Downloads 51 (418,578)
Citation 1

Abstract:

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

7.

Do Financial Analysts Fully Incorporate the Future Earnings Implications of Really Dirty Surplus into Their Earnings Forecasts?

2018 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 46 Posted: 14 Jan 2018
Thomas D. Dowdell, Sangwan Kim and Steve C. Lim
North Dakota State University, University of Massachusetts Boston and Texas Christian University - M.J. Neeley School of Business
Downloads 22 (554,687)

Abstract:

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8.

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

9.

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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