Han Yi

Korea University

Professor of Accounting

Main Business Building 402

Korea University Business School

Seoul, 136-701

  • Korea University

    • Email
    • Tel: +82-2-3290-2629
SCHOLARLY PAPERS

9

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SSRN CITATIONS
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Top 11,776

in Total Papers Citations

69

CROSSREF CITATIONS

33

Scholarly Papers (9)

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1.

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

Downloads 3,527 ( 4,372)
Citation 61

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
Chang Joon Song, Wayne B. Thomas and Han Yi
Virginia Tech, University of Oklahoma and Korea University
Downloads 3,527 (4,286)
Citation 61

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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
Chang Joon Song, Wayne B. Thomas and Han Yi
Virginia Tech, University of Oklahoma and Korea University

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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
Michael Ettredge, Yang Xu and Han Yi
University of Kansas - Accounting and Information Systems Area, University of Colorado Colorado Springs and Korea University
Downloads 1,663 (14,930)
Citation 15

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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
Angela B. Andrews, Scott C. Linn and Han Yi
Indiana University - Kelley School of Business - Department of Accounting, University of Oklahoma - Michael F. Price College of Business and Korea University
Downloads 985 (32,399)
Citation 9

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

4.

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 753 (46,904)
Citation 16

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

5.

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
Tony Kang, Gopal V. Krishnan, Michael C. Wolfe and Han Yi
University of Nebraska - Lincoln, Bentley University, Oklahoma State University - Stillwater - Spears School of Business and Korea University
Downloads 524 (74,667)

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

6.

The Geography of U.S. Auditors

Number of pages: 46 Posted: 05 Apr 2007 Last Revised: 04 Dec 2008
Kevan L. Jensen, Jin-Mo Kim and Han Yi
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 490 (81,049)
Citation 1

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Audit Quality, Information Asymmetry, Geography, Audit Fees

7.

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 438 (92,547)
Citation 8

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

8.

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 319 (131,886)
Citation 2

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

9.

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
Bradley E. Lail, Robert Lipe and Han Yi
Baylor University, Price College of Business and Korea University
Downloads 295 (143,284)

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Accruals, Cash Flows, Accrual Anomaly, Accounting Standard Setting