Hyung Il Oh

College of Business, Korea Advanced Institute of Science and Technology (KAIST)

85 Hoegiro Dongdaemun-Gu

Seoul 02455

Korea, Republic of (South Korea)

  • College of Business, Korea Advanced Institute of Science and Technology (KAIST)

SCHOLARLY PAPERS

9

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TOTAL CITATIONS
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Top 38,374

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6

Scholarly Papers (9)

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1.

The Accruals-Cash Flow Relation and the Evaluation of Accrual Accounting

Number of pages: 42 Posted: 25 Jun 2020 Last Revised: 23 Dec 2020
Hyung Il Oh and Stephen H. Penman
College of Business, Korea Advanced Institute of Science and Technology (KAIST) and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 736 (75,681)
Citation 5

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2.

Income Statement Mismatching Conveys Information and Has Not Reduced the Informativeness of Earnings Over Time

Columbia Business School Research Paper, Forthcoming
Number of pages: 50 Posted: 18 Feb 2021 Last Revised: 28 Oct 2021
Hyung Il Oh and Stephen H. Penman
College of Business, Korea Advanced Institute of Science and Technology (KAIST) and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 451 (139,645)

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Earnings Matching, Investment Risk, Information in Earnings

3.

Speculative Components in M&A Purchase Prices, Acquirers’ Long-Term Performance, and Goodwill Estimation

Number of pages: 48 Posted: 19 Oct 2016 Last Revised: 31 Mar 2018
Hyung Il Oh
College of Business, Korea Advanced Institute of Science and Technology (KAIST)
Downloads 295 (223,669)

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Goodwill accounting, Mergers and acquisitions, Valuation, Residual earnings model

4.

A Proposal for Goodwill Accounting

Number of pages: 32 Posted: 15 May 2024
Stephen H. Penman and Hyung Il Oh
Columbia University - Columbia Business School, Accounting, Business Law & Taxation and College of Business, Korea Advanced Institute of Science and Technology (KAIST)
Downloads 252 (262,869)

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Goodwill Accounting, Business Combinations, Acquisitions

5.

Why Are Aggregate Investing Activities Negatively Associated with Future Market Returns? The Role of Intangible Investments

Number of pages: 57 Posted: 25 Apr 2017 Last Revised: 26 Jan 2021
Asher Curtis and Hyung Il Oh
University of Washington and College of Business, Korea Advanced Institute of Science and Technology (KAIST)
Downloads 231 (286,484)
Citation 1

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Aggregate Investment; Tangibles; Intangibles; Rational Versus Behavioral; Future Returns

6.

The Change in the Aggregate Earnings-Returns Relation and the Great Moderation

Number of pages: 40 Posted: 05 Feb 2020 Last Revised: 02 Feb 2021
Asher Curtis, Chang‐Jin Kim and Hyung Il Oh
University of Washington, University of Washington and College of Business, Korea Advanced Institute of Science and Technology (KAIST)
Downloads 202 (325,519)

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Aggregate Earnings-Returns Relation; Structural Change; Discount Rate News; Cash Flow News; Persistence; Great Moderation

7.

Corporate Social Responsibility and Operating Cash Flows Management: An Examination of Credit Market Incentives

Number of pages: 53 Posted: 22 Mar 2021
Hyung Il Oh, Hyunpyo Kim, Jeong-Bon Kim and Yong Gyu Lee
College of Business, Korea Advanced Institute of Science and Technology (KAIST), Shippensburg University of Pennsylvania, Simon Fraser University and Seoul National University
Downloads 197 (333,119)

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corporate social responsibility, operating cash flows management, credit market incentives, corporate governance

8.

Overproduction, Aggregate Earnings, and GDP Growth

Number of pages: 34 Posted: 16 Jul 2017 Last Revised: 16 Oct 2018
Bjorn Jorgensen, Yong Gyu Lee and Hyung Il Oh
Copenhagen Business School - Department of Accounting, Seoul National University and College of Business, Korea Advanced Institute of Science and Technology (KAIST)
Downloads 193 (339,522)

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Overproduction, Aggregate earnings, Gross domestic product (GDP)

9.

Monetary Policy Uncertainty and Analyst Forecast Errors

Number of pages: 10 Posted: 25 Mar 2024 Last Revised: 15 Mar 2025
Hakjin Chung, Chang Lee and Hyung Il Oh
College of Business, Korea Advanced Institute of Science and Technology (KAIST), College of Business, Korea Advanced Institute of Science and Technology (KAIST) and College of Business, Korea Advanced Institute of Science and Technology (KAIST)
Downloads 25 (1,100,721)

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Monetary Policy, Uncertainty, Analyst, Forecast Errors