Jaewoo Kim

University of Oregon - Department of Accounting

Lundquist College of Business

1208 University of Oregon

Eugene, OR 97403

United States

  • University of Oregon - Department of Accounting

SCHOLARLY PAPERS

18

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SSRN CITATIONS
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Top 27,070

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28

CROSSREF CITATIONS

11

Scholarly Papers (18)

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1.

Not Ready for Primetime: Financial Reporting Quality after SPAC Mergers

Forthcoming at Management Science
Number of pages: 26 Posted: 20 Apr 2022
Jaewoo Kim, Seyoung Park, Kyle Peterson and Ryan J. Wilson
University of Oregon - Department of Accounting, Georgetown University - Department of Accounting and Business Law, University of Oregon - Charles H. Lundquist School of Business and University of Iowa - Henry B. Tippie College of Business
Downloads 526 (92,216)

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Special Purpose Acquisition Companies, SPAC; Financial reporting quality; IPO

2.

The Media Response to a Loss of Analyst Coverage

Forthcoming at Review of Accounting Studies
Number of pages: 55 Posted: 08 Mar 2019 Last Revised: 21 Nov 2023
Nicholas M. Guest and Jaewoo Kim
Cornell University - Samuel Curtis Johnson Graduate School of Management and University of Oregon - Department of Accounting
Downloads 525 (92,432)

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financial media, sell-side analysts, intermediary, news, earnings, sentiment

3.

Assurance Level Choice, CPA Fees, and Financial Reporting Benefits: Inferences from U.S. Private Firms

Journal of Accounting & Economics (JAE), Forthcoming, Simon Business School Working Paper No. FR 17-17
Number of pages: 56 Posted: 11 Aug 2017 Last Revised: 14 Sep 2022
Brad A. Badertscher, Jaewoo Kim, William Kinney and Edward Owens
University of Notre Dame, University of Oregon - Department of Accounting, University of Texas at Austin - McCombs School of Business and University of Utah - David Eccles School of Business
Downloads 444 (113,310)
Citation 7

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assurance levels, audits, reviews, compilations, CPA fees, financial reporting quality, cost of debt

4.

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 Oregon - Department of Accounting
Downloads 435 (115,714)
Citation 5

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

5.

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

Downloads 420 (120,589)

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 Oregon - Department of Accounting, Simon School, University of Rochester and University of Rochester - Simon Business School
Downloads 275 (189,687)
Citation 1

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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 Oregon - Department of Accounting, Simon School, University of Rochester and University of Rochester - Simon Business School
Downloads 145 (341,738)

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

6.

Intertemporal Variation in the Information Content of Aggregate Earnings and its Effect on the Aggregate Earnings-Return Relation

Review of Accounting Studies, Forthcoming
Number of pages: 52 Posted: 12 Mar 2016 Last Revised: 16 Apr 2020
Jaewoo Kim, Bryce Schonberger, Charles E. Wasley and Hunter Land
University of Oregon - Department of Accounting, University of Colorado at Boulder - Leeds School of Business, Simon School, University of Rochester and University of Rochester - Simon Business School
Downloads 355 (145,750)

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aggregate earnings; aggregate earnings-return relation; market returns; real output; industrial production growth; financial sector; fair value accounting

7.

Does Algorithmic Trading Affect Forced CEO Turnover? A Learning Hypothesis

Number of pages: 51 Posted: 13 Sep 2022 Last Revised: 21 Nov 2022
Jaewoo Kim, Jun Oh, Hojun Seo and Luo Zuo
University of Oregon - Department of Accounting, Hong Kong University of Science & Technology (HKUST) - Department of Accounting, Purdue University and National University of Singapore
Downloads 348 (148,913)

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Algorithmic trading; CEO turnover; CEO-firm match; Directors; Learning

8.

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 Oregon - Department of Accounting, University of Alabama - Department of Economics, Finance and Legal Studies and University of Iowa - Henry B. Tippie College of Business
Downloads 332 (156,547)
Citation 4

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Dividend policy, Earnings management

9.

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 Oregon - Department of Accounting and University of Oklahoma
Downloads 330 (157,594)
Citation 3

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

10.

Expected Economic Growth and Investment in Corporate Tax Planning

Mays Business School Research Paper No. 3132077
Number of pages: 49 Posted: 07 Mar 2018 Last Revised: 31 Dec 2020
Jaewoo Kim, Sean T. McGuire, Steven Savoy and Ryan J. Wilson
University of Oregon - Department of Accounting, Texas A&M University - Department of Accounting, University of Illinois at Chicago - Department of Accounting and University of Iowa - Henry B. Tippie College of Business
Downloads 286 (183,869)
Citation 4

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Tax planning, Tax Avoidance, GDP Forecast, Economic Growth

11.

Do Managers Use Voluntary Disclosures to Crowdsource Information from the Market in Response to Economic Policy Uncertainty?

Number of pages: 55 Posted: 14 Jul 2021 Last Revised: 09 Jun 2023
Zackery D. Fox, Jaewoo Kim and Bryce Schonberger
Brigham Young University, University of Oregon - Department of Accounting and University of Colorado at Boulder - Leeds School of Business
Downloads 265 (197,921)

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economic policy uncertainty, voluntary disclosure, managerial learning, investment, informational feedback effect of prices, liquidity, real options, political connections

12.

Forecasting Market Volatility: The Role of Earnings Announcements

The Accounting Review, Forthcoming, 29th Annual Conference on Financial Economics & Accounting 2018
Number of pages: 53 Posted: 26 Jul 2018 Last Revised: 15 Nov 2023
Jaewoo Kim, Bryce Schonberger, Charles E. Wasley and Yucheng (John) Yang
University of Oregon - Department of Accounting, University of Colorado at Boulder - Leeds School of Business, Simon School, University of Rochester and The Chinese University of Hong Kong (CUHK) - School of Accountancy
Downloads 250 (209,662)

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stock market volatility; forecasting; earnings announcements; macroeconomic announcements; exponential GARCH; out-of-sample tests

13.

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 Oregon - Department of Accounting and University of Alabama - Department of Economics, Finance and Legal Studies
Downloads 243 (215,552)
Citation 1

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governance, risk-taking, career concerns

14.

To Teach or to Learn? Disclosure Incentives in the Face of Investment Opportunities

Number of pages: 61 Posted: 18 Feb 2021 Last Revised: 07 Mar 2023
Zackery D. Fox, Jaewoo Kim and Bryce Schonberger
Brigham Young University, University of Oregon - Department of Accounting and University of Colorado at Boulder - Leeds School of Business
Downloads 213 (244,455)

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Investment opportunities, capital expenditure, voluntary disclosure, informational feedback effect of stock prices, liquidity, adverse selection, investment-q sensitivity

15.

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 Oregon - Department of Accounting
Downloads 194 (266,108)
Citation 9

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

16.

International Syndicated Loans and the Role of Lenders’ Trust towards Borrowers and Other Lenders

Nanyang Business School Research Paper No. 22-06
Number of pages: 50 Posted: 12 Mar 2022 Last Revised: 29 Apr 2022
Byung Hun Chung, Jun-Koo Kang, Jaewoo Kim and Xi Xiong
Nanyang Business School, Nanyang Technological University, Nanyang Business School, Nanyang Technological University, University of Oregon - Department of Accounting and Wuhan University
Downloads 161 (316,204)

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International syndicated loan, generalized trust, loan spread, covenant, loan accessibility, instrumental variable regression

17.

The Effect of the Credibility of Mandatory Disclosure by Credit Rating Agencies on Managerial Learning from Stock Prices

Number of pages: 49 Posted: 19 Oct 2022
Jaewoo Kim, Seyoung Park and Ryan J. Wilson
University of Oregon - Department of Accounting, Georgetown University - Department of Accounting and Business Law and University of Iowa - Henry B. Tippie College of Business
Downloads 135 (360,697)

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Mandatory disclosure; managerial learning; investment-price sensitivity; corporate investment; informed trading; disclosure credibility; credit ratings; credit rating agency; regulation

18.

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

https://meridian.allenpress.com/accounting-review/article-abstract/96/3/287/439905/How-Do-Reductions-in-Foreign-Country-Corporate-Tax
Posted: 15 Jun 2018 Last Revised: 08 Apr 2022
Jaewoo Kim, Michelle L. Nessa and Ryan J. Wilson
University of Oregon - Department of Accounting, Michigan State University - The Eli Broad College of Business and The Eli Broad Graduate School of Management and University of Iowa - Henry B. Tippie College of Business

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