Mark Kim

University of California, Los Angeles - Anderson School of Management

Assistant Professor

110 Westwood Plaza D-415

Los Angeles, CA 90095-1481

United States

http://www.anderson.ucla.edu/faculty-and-research/accounting/faculty/kim

SCHOLARLY PAPERS

3

DOWNLOADS

513

SSRN CITATIONS

3

CROSSREF CITATIONS

1

Scholarly Papers (3)

Why Firms Announce Good News Late: Earnings Management and Financial Reporting Timeliness

Contemporary Accounting Research, Forthcoming
Number of pages: 58 Posted: 18 Jan 2017 Last Revised: 07 May 2021
Mark Kim, Spencer Pierce and Ira Yeung
University of California, Los Angeles - Anderson School of Management, Florida State University - College of Business and University of British Columbia (UBC) - Sauder School of Business
Downloads 280 (199,491)
Citation 5

Abstract:

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earnings announcements; announcement timing; earnings management; last-chance earnings management; tax expense; earnings calendar

Why Firms Announce Good News Late: Earnings Management and Financial Reporting Timeliness

Contemporary Accounting Research, Forthcoming
Posted: 18 May 2021
Mark Kim, Spencer Pierce and Ira Yeung
University of California, Los Angeles - Anderson School of Management, Florida State University - College of Business and University of British Columbia (UBC) - Sauder School of Business

Abstract:

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earnings announcements, announcement timing, earnings management, last-chance earnings management, tax expense, earnings calendar

2.

IFRS Enforcement

Number of pages: 63 Posted: 02 Jun 2023 Last Revised: 10 Aug 2023
Mark Kim and Heejeong Shin
University of California, Los Angeles - Anderson School of Management and Dong-Eui University - Department of Business & Administration
Downloads 140 (376,650)

Abstract:

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enforcement cost; IFRS; legalism; principles-based standards; rules-based standards; substance over form

3.

Post-litigation reporting conservatism

Number of pages: 52 Posted: 28 May 2017 Last Revised: 29 Jul 2021
University of California, Los Angeles - Anderson School of Management, Florida State University - College of Business, University of Georgia - J.M. Tull School of Accounting and Georgia Institute of Technology - Scheller College of Business
Downloads 93 (507,502)

Abstract:

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Litigation, Conservatism, Network externalities, Peer firm, FASB