Han Yi

Korea University

Associate Professor of Accounting

Hyundai Motor Hall 502

Korea University Business School

Seoul, 136-701

Korea

SCHOLARLY PAPERS

11

DOWNLOADS
Rank 3,461

SSRN RANKINGS

Top 3,461

in Total Papers Downloads

8,686

CITATIONS
Rank 8,187

SSRN RANKINGS

Top 8,187

in Total Papers Citations

56

Scholarly Papers (11)

Value Relevance of FAS 157 Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms

Accounting Review, Vol. 85, No. 4, 2010
Number of pages: 50 Posted: 05 Aug 2008 Last Revised: 17 Dec 2009
Virginia Tech, University of Oklahoma - Michael F. Price College of Business and Korea University
Downloads 3,025 (2,465)
Citation 28

Abstract:

FAS 157, Value Relevance, Fair Values, Fair Value Hierarchy, Corporate Governance

Value Relevance of FAS 157 Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms

Accounting Review, Forthcoming
Posted: 10 Nov 2009
Virginia Tech, University of Oklahoma - Michael F. Price College of Business and Korea University

Abstract:

FAS 157, Fair Value, Fair Value Hierarchy, Value Relevance, Corporate Governance

2.

Fair Value Measurements and Audit Fees: Evidence from the Banking Industry

Auditing: A Journal of Practice & Theory (2014) 33 (3): 33-58
Number of pages: 40 Posted: 16 Sep 2009 Last Revised: 10 Sep 2014
University of Kansas - School of Business, University of Colorado Colorado Springs and Korea University
Downloads 1,189 (9,945)
Citation 1

Abstract:

audit fees, fair value measurements, FAS 157, ASC 820, banks

3.

Corporate Governance and Executive Perquisites: Evidence from the New SEC Disclosure Rules

AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 58 Posted: 16 Sep 2008 Last Revised: 18 Mar 2009
Indiana University - Kelley School of Business - Department of Accounting, University of Oklahoma - Michael F. Price College of Business and Korea University
Downloads 728 (22,963)
Citation 6

Abstract:

Perquisites (Perks), Agency Costs, Corporate Governance, Executive Compensation, the SEC regulation

4.
Downloads 640 ( 30,935)
Citation 3

Labor Unions and Accounting Conservatism

Number of pages: 41 Posted: 18 Sep 2008 Last Revised: 15 Dec 2010
Indiana University Kelley School of Business Indianapolis, Florida Atlantic University, University of Hawaii - School of Accountancy and Korea University
Downloads 449 (48,465)
Citation 3

Abstract:

Accounting Conservatism, Labor Unions

Labor Unions and Accounting Conservatism

Number of pages: 41 Posted: 29 Nov 2010
Indiana University Kelley School of Business Indianapolis, Florida Atlantic University, University of Hawaii - School of Accountancy and Korea University
Downloads 191 (125,154)
Citation 3

Abstract:

Accounting Conservatism, Labor Unions

5.

Has Regulation G Improved the Information Quality of Non-GAAP Earnings Disclosures?

Number of pages: 50 Posted: 18 Sep 2006
Han Yi
Korea University
Downloads 505 (35,766)
Citation 8

Abstract:

Non-GAAP (Pro-forma) Earnings, Regulation G, Sarbanes-Oxley Act of 2002, Strategic Disclosures, Earnings Informativeness

6.

The Impact of Eliminating the 20-F Reconciliation Requirement for IFRS Filers on Earnings Persistence and Information Uncertainty

Accounting Horizons, Forthcoming
Number of pages: 44 Posted: 27 Mar 2012
McMaster University - DeGroote School of Business, Bentley University, Virginia Tech and Korea University
Downloads 430 (48,086)
Citation 2

Abstract:

International Financial Reporting Standards (IFRS), Accounting Convergence, Form 20-F Reconciliation, Earnings Quality

7.

The Geography of U.S. Auditors

Number of pages: 46 Posted: 05 Apr 2007 Last Revised: 04 Dec 2008
University of Oklahoma - John T. Steed School of Accounting, Rutgers, The State University of New Jersey - Rutgers Business School at Newark & New Brunswick and Korea University
Downloads 418 (49,706)
Citation 1

Abstract:

Audit Quality, Information Asymmetry, Geography, Audit Fees

8.

The Impact of Non-Financial Stakeholders on Accounting Conservatism: The Case of Labor Unions

Number of pages: 49 Posted: 09 Feb 2012
Indiana University Kelley School of Business Indianapolis, Florida Atlantic University, University of Hawaii - School of Accountancy and Korea University
Downloads 414 (47,547)

Abstract:

accounting conservatism, labor unions

9.

Are Affiliated Analysts More Likely than Unaffiliated Analysts to Provide Eps Forecasts that Management Can Meet or Beat?

AAA 2006 Financial Accounting and Reporting Section (FARS) Meeting Paper
Number of pages: 51 Posted: 03 Oct 2005
Bok Baik and Han Yi
Seoul National University and Korea University
Downloads 370 (59,231)
Citation 4

Abstract:

Analysts' Affiliation, Conflict of Interests, Earnings Forecast, Forecast Error Distribution, Earnings Benchmarks

10.

A Re-Examination of the Costs (and Benefits) to Equity Investors from Including Accruals in Financial Reporting

AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 45 Posted: 20 Sep 2008 Last Revised: 02 Jul 2009
Baylor University, Price College of Business and Korea University
Downloads 271 (87,086)

Abstract:

Accruals, Cash Flows, Accrual Anomaly, Accounting Standard Setting

11.

The Value of Big N Target Auditors in Corporate Takeovers

Auditing: A Journal of Practice & Theory, Vol. 32, No. 3, 2013
Number of pages: 45 Posted: 24 Nov 2009 Last Revised: 29 Jul 2014
Yuan Xie, Han Yi and Yinqi Zhang
Fordham University, Korea University and American University
Downloads 259 (87,461)
Citation 2

Abstract:

M&A Targets, Big N Auditor, Mergers and Acquisitions