Kwang Lee

Korea Advanced Institute of Science and Technology (KAIST)

373-1 Kusong-dong

Yuson-gu

Taejon 305-701, 130-722

Korea, Republic of (South Korea)

SCHOLARLY PAPERS

2

DOWNLOADS

475

SSRN CITATIONS

0

CROSSREF CITATIONS

2

Scholarly Papers (2)

The Effect of SEC Reviewers on Comment Letters and Financial Reporting Quality

Number of pages: 49 Posted: 13 Nov 2017
Matthew Baugh, Kyonghee Kim and Kwang Lee
Arizona State University (ASU) - School of Accountancy, Michigan State University and Korea Advanced Institute of Science and Technology (KAIST)
Downloads 170 (178,346)
Citation 1

Abstract:

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SEC Reviewers, Reviewer Style, Comment Letters, Financial Reporting Quality

The Effect of SEC Reviewers on Comment Letters and Financial Reporting Quality

KAIST College of Business Working Paper Series No. 2017-021
Number of pages: 63 Posted: 21 Nov 2017
Matthew Baugh, Kyonghee Kim and Kwang Lee
Arizona State University (ASU) - School of Accountancy, Michigan State University and Korea Advanced Institute of Science and Technology (KAIST)
Downloads 143 (205,431)

Abstract:

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SEC Reviewers, Reviewer Style, Comment Letters, Financial Reporting Quality

2.

Changes in Accounting Estimates: Are the Current Disclosure Requirements Sufficient to Deter Managerial Opportunism?

KAIST College of Business Working Paper Series No. 2017-022
Number of pages: 73 Posted: 21 Nov 2017
Anne Albrecht, Kyonghee Kim and Kwang Lee
Texas Christian University - M.J. Neeley School of Business, Michigan State University and Korea Advanced Institute of Science and Technology (KAIST)
Downloads 162 (184,673)

Abstract:

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Material Change in Accounting Estimate, Meet/Beat, Earnings Distribution, Financial Reporting Quality, Earnings Persistence