Seoul
Korea, Republic of (South Korea)
Seoul National University - Business School
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comparability, future earnings response coefficient (FERC), firm-specific earnings, stock price synchronicity
Income Smoothing, Managerial Ability, Earnings Informativeness, Signaling
Operational Efficiency, Data Envelopment Analysis, Stochastic Frontier Analysis, Fundamental Analysis
Twitter; social media; textual analysis; geographic proximity; trading volume; stock return; information asymmetry
credit ratings, earnings, accruals, cash flows, efficiency
analyst forecast, growth anomaly, investment anomaly, extrapolation bias
audit partner, audit pricing, audit quality, internal competition, competitive pressure, social comparison
Early debt extinguishment, loss recognition, bonus contracts, managerial incentives, income-reporting incentives, non-recurring losses.
bond returns, debt analysts, market efficiency, recommendations
8-K filings. Earnings announcements. SEC filings. Timeliness. Voluntary disclosure.
private firms, mandatory audits, tax avoidance, Disclosure, auditor industry expertise, reputation costs.
strategic response, corporate investment, competitive dynamics, externalities, tax policy, corporate tax rate increase, fixed assets, R&D, industry peers
antitrust laws, tax avoidance, competition policy, leniency program, product market competition, international
classification shifting, controlling shareholders, core earnings, gift tax, tax incentives
Business Groups, Ownership, Cost of Debt Capital, Co-Insurance
Executive compensation; annual bonuses; analyst forecasts; performance targets
