Jaewoo Kim

University of Rochester - Simon Business School

Rochester, NY 14627

United States

  • University of Rochester - Simon Business School

SCHOLARLY PAPERS

12

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Scholarly Papers (12)

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1.

The Persistence and Pricing of Merger-Related Transitory Growth and Its Implications for Growth Anomalies and Asset Pricing Models

Number of pages: 57 Posted: 09 Nov 2012 Last Revised: 03 Nov 2015
Daniel W. Collins and Jaewoo Kim
University of Iowa - Department of Accounting and University of Rochester - Simon Business School
Downloads 350 (81,703)

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Market Efficiency; Limited Attention; Asset Growth Anomaly; Asset Pricing Model; Factor Model; Mergers and Acquisitions; Persistence

2.

Economic Determinants of the Decision to Voluntarily Adopt Mark-to-Market Accounting for Pension Gains and Losses

Downloads 339 ( 84,855)

Economic Determinants of the Decision to Voluntarily Adopt Mark-to-Market Accounting for Pension Gains and Losses

Simon Business School Working Paper No. FR 15-14
Number of pages: 59 Posted: 13 Mar 2015 Last Revised: 07 Jul 2016
Jaewoo Kim, Charles E. Wasley and Joanna S. Wu
University of Rochester - Simon Business School, Simon School, University of Rochester and University of Rochester - Simon Business School
Downloads 213 (137,665)

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Accounting Choice, Earnings Management, Pensions, Mark-to-Market Accounting, Fair Value, Income Statement Classification, Non-GAAP Earnings, Macroeconomic Conditions

Economic Determinants of the Decision to Voluntarily Adopt Mark-to-Market Accounting for Pension Gains and Losses

Simon Business School Working Paper No. FR 14-21
Number of pages: 59 Posted: 04 Mar 2015
Jaewoo Kim, Charles E. Wasley and Joanna S. Wu
University of Rochester - Simon Business School, Simon School, University of Rochester and University of Rochester - Simon Business School
Downloads 126 (217,716)

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Accounting choice; Fair value accounting; Mark-to-market accounting; Pensions; Non-GAAP earnings measures

3.

Dividend Stickiness, Debt Covenants, and Earnings Management

Contemporary Accounting Research, Volume 34, Issue 4, Winter 2017, Pages 2022-2050
Number of pages: 56 Posted: 06 Nov 2012 Last Revised: 15 Feb 2019
Jaewoo Kim, Kyeong Hun Lee and Erik Lie
University of Rochester - Simon Business School, Norwegian School of Economics (NHH) - Department of Finance and University of Iowa - Henry B. Tippie College of Business
Downloads 279 (104,995)

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Dividend policy, Earnings management

4.

Economic Determinants of Intertemporal Variation in the Aggregate Earnings-Returns Relation: The Role of Inflation, Risk Premium and Real Output News Components of Aggregate Earnings

Simon Business School Working Paper No. FR 16-03
Number of pages: 54 Posted: 12 Mar 2016 Last Revised: 11 Dec 2018
Jaewoo Kim, Bryce Schonberger, Charles E. Wasley and Hunter Land
University of Rochester - Simon Business School, University of Rochester - Simon Business School, Simon School, University of Rochester and University of Rochester - Simon Business School
Downloads 255 (115,456)

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aggregate earnings-returns relation; aggregate earnings; market returns; discount rate news; inflation news; cash flow news; industrial production growth; expected returns; Bureau of Economic Analysis; inventory valuation adjustment; financial sector

5.

Verification Services and Financial Reporting Quality: Assessing the Potential of Review Procedures

Simon Business School Working Paper No. FR 17-17
Number of pages: 52 Posted: 11 Aug 2017 Last Revised: 03 Aug 2018
Brad A. Badertscher, Jaewoo Kim, William Kinney and Edward Owens
University of Notre Dame, University of Rochester - Simon Business School, University of Texas at Austin - McCombs School of Business and University of Utah - David Eccles School of Business
Downloads 209 (140,536)

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economics of verification, financial reporting quality, cost of debt, crowdfunding, confirmatory data analytics

6.

The Interactive Influence of External and Internal Governance on Risk Taking and Outcomes: The Importance of CEO Career Concerns

Number of pages: 54 Posted: 05 Nov 2012 Last Revised: 23 Aug 2013
Jon A. Garfinkel, Jaewoo Kim and Kyeong Hun Lee
University of Iowa - Tippie College of Business, University of Rochester - Simon Business School and Norwegian School of Economics (NHH) - Department of Finance
Downloads 198 (147,799)
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governance, risk-taking, career concerns

7.

Do Mandatory Accounting Disclosures Impair Disclosing Firms’ Competitiveness? Evidence from Mergers and Acquisitions

Number of pages: 50 Posted: 12 Mar 2018
Daniel W. Collins, Jaewoo Kim and Heejin Ohn
University of Iowa - Department of Accounting, University of Rochester - Simon Business School and University of Iowa - Department of Accounting
Downloads 159 (179,672)

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Real Externalities, Proprietary Cost of Disclosures, M&A, Product Market Competition, Product Similarity, Materiality

8.

Asymmetric Timely Loss Recognition, Adverse Shocks to External Capital, and Underinvestment: Evidence from the Collapse of the Junk Bond Market

Journal of Accounting and Economics, Volume 65, Issue 1, February 2018, Pages 148-168
Number of pages: 50 Posted: 18 Jul 2014 Last Revised: 15 Feb 2019
Jaewoo Kim
University of Rochester - Simon Business School
Downloads 138 (201,842)

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Accounting Conservatism, Asymmetric Timely Loss Recognition, Financial Reporting Conservatism, Financing Frictions, Investment, Supply of Capital, Shocks to External Capital, Collateral

9.

Expected Economic Growth and Corporate Tax Planning

Mays Business School Research Paper No. 3132077
Number of pages: 41 Posted: 07 Mar 2018
Jaewoo Kim, Sean T. McGuire, Steven Savoy and Ryan J. Wilson
University of Rochester - Simon Business School, Texas A&M University - Department of Accounting, University of Illinois at Chicago - Department of Accounting and University of Oregon
Downloads 109 (241,262)

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Tax planning, Tax Avoidance, GDP Forecast, Economic Growth

10.

How Do Reductions in Foreign Country Corporate Tax Rates Affect U.S. Domestic Manufacturing Firms?

Number of pages: 59 Posted: 15 Jun 2018
Jaewoo Kim, Michelle L. Nessa and Ryan J. Wilson
University of Rochester - Simon Business School, Michigan State University - The Eli Broad College of Business and The Eli Broad Graduate School of Management and University of Oregon
Downloads 88 (278,035)

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Tax Cuts; Competition; Foreign Tax Rates; Investment; Product Differentiation; Productivity

11.

What Drives Stock Market Volatility on Days Without Macroeconomic News Releases? The Role of Aggregate Earnings News

29th Annual Conference on Financial Economics & Accounting 2018
Number of pages: 49 Posted: 26 Jul 2018 Last Revised: 07 Dec 2018
Jaewoo Kim, Bryce Schonberger, Charles E. Wasley and Yucheng (John) Yang
University of Rochester - Simon Business School, University of Rochester - Simon Business School, Simon School, University of Rochester and University of Rochester - Simon Business School
Downloads 57 (356,407)

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stock market volatility, aggregate earnings news, exponential GARCH, macroeconomic news

12.

On the Interplay among Information Intermediaries: How Does Analyst Coverage Affect Media Coverage?

Number of pages: 43 Posted: 08 Mar 2019
Nicholas M. Guest and Jaewoo Kim
Cornell University - Samuel Curtis Johnson Graduate School of Management and University of Rochester - Simon Business School
Downloads 56

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media, financial journalists, sell-side analysts, information intermediary, news