Yongtae Kim

Santa Clara University - Leavey School of Business

500 El Camino Real

Santa Clara, CA California 95053

United States

  • Santa Clara University - Leavey School of Business

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SCHOLARLY PAPERS

43

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578

CROSSREF CITATIONS

162

Scholarly Papers (43)

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1.

Is Earnings Quality Associated with Corporate Social Responsibility?

Accounting Review, Forthcoming
Number of pages: 51 Posted: 31 Jul 2011 Last Revised: 04 Jan 2012
Yongtae Kim, Myung Seok Park and Benson Wier
Santa Clara University - Leavey School of Business, Virginia Commonwealth University (VCU) - School of Business and Virginia Commonwealth University
Downloads 5,089 (2,956)
Citation 30

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Corporate social responsibility, transparency in financial reporting, earnings management, discretionary accruals, real activities manipulation

2.

Corporate Social Responsibility and Stock Price Crash Risk

Journal of Banking and Finance, Forthcoming
Number of pages: 44 Posted: 19 Feb 2014
Yongtae Kim, Haidan Li and Siqi Li
Santa Clara University - Leavey School of Business, Santa Clara University - Leavey School of Business and Santa Clara University - Leavey School of Business
Downloads 1,528 (20,633)
Citation 21

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Corporate Social Responsibility, Crash Risk, Financial Reporting Transparency

3.

Policy Uncertainty and Accounting Quality

The Accounting Review
Number of pages: 54 Posted: 16 Jul 2020 Last Revised: 07 Mar 2023
Sadok El Ghoul, Omrane Guedhami, Yongtae Kim and Hyo Jin Yoon
University of Alberta - Campus Saint-Jean, University of South Carolina - Moore School of Business, Santa Clara University - Leavey School of Business and University of Texas at El Paso
Downloads 1,353 (24,779)
Citation 11

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economic policy uncertainty; accounting quality; earnings management; investor attention; monitoring; press freedom

4.

The Role of Accounting Conservatism in the Equity Market: Evidence from Seasoned Equity Offerings

The Accounting Review, Forthcoming
Number of pages: 47 Posted: 04 Nov 2012 Last Revised: 08 Jan 2015
Yongtae Kim, Siqi Li, Carrie H. Pan and Luo Zuo
Santa Clara University - Leavey School of Business, Santa Clara University - Leavey School of Business, Santa Clara University - Department of Finance and National University of Singapore
Downloads 1,134 (32,151)
Citation 28

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accounting conservatism, seasoned equity offerings, announcement returns

5.

Do Managers Disclose or Withhold Bad News? Evidence from Short Interest

The Accounting Review, Forthcoming
Number of pages: 54 Posted: 01 Aug 2018
Dichu Bao, Yongtae Kim, G. Mujtaba Mian and Lixin (Nancy) Su
Lingnan University, Santa Clara University - Leavey School of Business, Zayed University and The Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 1,043 (36,142)
Citation 39

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Earnings Guidance, 8-K Filings, Voluntary Disclosure, Short Interest, Short Selling

6.

CEO Equity Incentives and Audit Fees

Contemporary Accounting Research, Forthcoming
Number of pages: 50 Posted: 13 Jan 2014 Last Revised: 02 Jul 2014
Yongtae Kim, Haidan Li and Siqi Li
Santa Clara University - Leavey School of Business, Santa Clara University - Leavey School of Business and Santa Clara University - Leavey School of Business
Downloads 749 (56,988)
Citation 3

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Equity Incentives, CEO Compensation, Audit Fees, Earnings Management

7.

Do Firms Redact Information from Material Contracts to Conceal Bad News?

The Accounting Review, Forthcoming
Number of pages: 57 Posted: 18 Oct 2021 Last Revised: 21 Oct 2021
Dichu Bao, Yongtae Kim and Lixin (Nancy) Su
Lingnan University, Santa Clara University - Leavey School of Business and The Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 607 (74,773)
Citation 9

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confidential treatment, redaction, withholding bad news, material contracts, crash risk

8.

The Effect of Trade Secrets Law on Stock Price Synchronicity: Evidence from the Inevitable Disclosure Doctrine

The Accounting Review, Forthcoming
Number of pages: 57 Posted: 05 Mar 2020
Yongtae Kim, Lixin (Nancy) Su, Zheng Wang and Haibin Wu
Santa Clara University - Leavey School of Business, The Hong Kong Polytechnic University - School of Accounting and Finance, City University of Hong Kong and City University of Hong Kong (CityU)
Downloads 603 (75,390)
Citation 19

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trade secret law, Inevitable Disclosure Doctrine, stock price synchronicity, proprietary cost of disclosure, information environment

9.

Real Activities Manipulation and Auditors’ Client Retention Decisions

Accounting Review, Forthcoming
Number of pages: 50 Posted: 21 Aug 2013
Yongtae Kim and Myung Seok Park
Santa Clara University - Leavey School of Business and Virginia Commonwealth University (VCU) - School of Business
Downloads 521 (90,451)
Citation 7

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Real activities manipulation, Auditors’ client retention decision, Auditor resignation

10.

Analyst Characteristics, Timing of Forecast Revisions, and Analyst Forecasting Ability

Downloads 488 (97,949)

Analyst Characteristics, Timing of Forecast Revisions, and Analyst Forecasting Ability

SCU Leavey School of Business Research Paper No. 11-04
Number of pages: 36 Posted: 18 Jan 2011 Last Revised: 08 Mar 2011
Yongtae Kim, Gerald J. Lobo and Minsup Song
Santa Clara University - Leavey School of Business, University of Houston - C.T. Bauer College of Business and Sogang University
Downloads 488 (96,945)
Citation 3

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Analyst Earnings Forecasts, Forecast Revisions, Analyst Characteristics, Forecast Timing, Forecasting Ability

Analyst Characteristics, Timing of Forecast Revisions, and Analyst Forecasting Ability

Journal of Banking and Finance, Vol.35, No. 8, pp. 2158-2168, 2011
Posted: 08 Apr 2011 Last Revised: 01 Feb 2012
Yongtae Kim, Gerald J. Lobo and Minsup Song
Santa Clara University - Leavey School of Business, University of Houston - C.T. Bauer College of Business and Sogang University

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Analyst Earnings Forecasts, Forecast Revisions, Analyst Characteristics, Forecast Timing, Forecasting Ability

11.

Does Eliminating the Form 20-F Reconciliation from IFRS to U.S. GAAP Have Capital Market Consequences?

Downloads 467 (103,255)
Citation 9

Does Eliminating the Form 20-F Reconciliation from IFRS to U.S. GAAP Have Capital Market Consequences?

Journal of Accounting and Economics, Forthcoming
Number of pages: 54 Posted: 09 Mar 2011 Last Revised: 01 Dec 2012
Yongtae Kim, Haidan Li and Siqi Li
Santa Clara University - Leavey School of Business, Santa Clara University - Leavey School of Business and Santa Clara University - Leavey School of Business
Downloads 467 (102,225)
Citation 9

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International Financial Reporting Standards (IFRS), U.S. GAAP, Form 20-F Reconciliation, Cross-listing

Does Eliminating the Form 20-F Reconciliation from IFRS to U.S. GAAP Have Capital Market Consequences?

Journal of Accounting & Economics (JAE), Forthcoming
Posted: 13 May 2011
Yongtae Kim, Haidan Li and Siqi Li
Santa Clara University - Leavey School of Business, Santa Clara University - Leavey School of Business and Santa Clara University - Leavey School of Business

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International Financial Reporting Standards (IFRS), U.S. GAAP, Form 20-F Reconciliation, Cross-listing

12.

Languages and Earnings Management

Downloads 465 (103,800)
Citation 31

Languages and Earnings Management

Number of pages: 46 Posted: 27 Mar 2017
Jaehyeon Kim, Yongtae Kim and Jian Zhou
Ajou University, Santa Clara University - Leavey School of Business and University of Hawaii at Manoa
Downloads 465 (102,763)
Citation 31

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institutions, languages, earnings management, accrual-based earnings management, real earnings management

Languages and Earnings Management

Journal of Accounting & Economics (JAE), Forthcoming
Posted: 05 Apr 2017
Jaehyeon Kim, Yongtae Kim and Jian Zhou
Ajou University, Santa Clara University - Leavey School of Business and University of Hawaii at Manoa

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Institutions, Languages, Earnings Management, Accrual-Based Earnings Management, Real Earnings Management

13.

Information Externalities and Voluntary Disclosure: Evidence from a Major Customer’s Earnings Announcement

The Accounting Review, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2020-107
Number of pages: 52 Posted: 29 Jan 2020
Young Jun Cho, Yongtae Kim and Yoonseok Zang
Singapore Management University - School of Accountancy, Santa Clara University - Leavey School of Business and Singapore Management University - School of Accountancy
Downloads 449 (108,140)
Citation 8

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customer-supplier relationship, supply chain, earnings announcement, information transfers, earnings guidance, voluntary disclosure

14.

From Words to Syntax: Identifying Context-specific Information in Textual Analysis

Number of pages: 59 Posted: 13 Apr 2020 Last Revised: 20 Oct 2022
Sean Cao, Yongtae Kim, Angie Wang and Houping Xiao
University of Maryland - Robert H. Smith School of Business, Santa Clara University - Leavey School of Business, The Chinese University of Hong Kong (CUHK) - School of Accountancy and Georgia State University - J. Mack Robinson College of Business
Downloads 410 (120,263)
Citation 1

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textual analysis, machine learning, neural networks, artificial intelligence, natural language processing, sentiment analysis, conference calls

15.

Country-Level Institutions, Firm Value, and the Role of Corporate Social Responsibility Initiatives

Number of pages: 58 Posted: 23 Dec 2015
Sadok El Ghoul, Omrane Guedhami and Yongtae Kim
University of Alberta - Campus Saint-Jean, University of South Carolina - Moore School of Business and Santa Clara University - Leavey School of Business
Downloads 405 (121,974)
Citation 3

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Institutions, Institutional void, Corporate social responsibility, Transaction costs, Firm value

16.

Common Auditors in M&A Transactions

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 55 Posted: 24 Jan 2015 Last Revised: 04 Feb 2015
Ye Cai, Yongtae Kim, Jong Chool Park and Hal D. White
Santa Clara University - Leavey School of Business, Santa Clara University - Leavey School of Business, University of South Florida - School of Accountancy and University of Notre Dame
Downloads 381 (130,803)
Citation 40

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Common auditor, Mergers and acquisitions, Uncertainty

17.

Institutional Ownership and Corporate Social Responsibility: The Non-Linear Relation and its Implication for Stock Return Volatility

Number of pages: 67 Posted: 24 Sep 2015
Maretno A. Harjoto, Hoje Jo and Yongtae Kim
Pepperdine University - Pepperdine Graziadio Business School (PGBS), Santa Clara University and Santa Clara University - Leavey School of Business
Downloads 363 (138,049)

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corporate social responsibility, institutional ownership, stock return volatility, socially responsible investing

18.

Does the Cessation of Quarterly Earnings Guidance Reduce Investors’ Short-Termism?

Review of Accounting Studies, Forthcoming
Number of pages: 53 Posted: 15 Dec 2016 Last Revised: 05 Apr 2017
Yongtae Kim, Lixin (Nancy) Su and Xindong (Kevin) Zhu
Santa Clara University - Leavey School of Business, The Hong Kong Polytechnic University - School of Accounting and Finance and City University of Hong Kong
Downloads 302 (168,043)
Citation 4

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Voluntary Disclosure, Earnings Guidance, Management Forecasts, Investor Short-Termism, Managerial Myopia

19.

Board Interlocks and the Diffusion of Disclosure Policy

Review of Accounting Studies, Forthcoming
Number of pages: 47 Posted: 24 Apr 2013 Last Revised: 18 Feb 2014
Ye Cai, Dan S. Dhaliwal, Yongtae Kim and Carrie H. Pan
Santa Clara University - Leavey School of Business, University of Arizona - Department of Accounting (deceased), Santa Clara University - Leavey School of Business and Santa Clara University - Department of Finance
Downloads 278 (183,157)
Citation 8

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Disclosure policy, Board interlocks, Board networks, Social networks, Earnings guidance, Corporate governance

20.

Does Financial Reporting Conservatism Mitigate Underinvestment?

Journal of Accounting, Auditing and Finance, Volume 34, Issue 2, pp. 258-283, 2019
Number of pages: 39 Posted: 26 Jun 2017 Last Revised: 01 Jul 2019
Hyun A. Hong, Yongtae Kim and Gerald J. Lobo
University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management, Santa Clara University - Leavey School of Business and University of Houston - C.T. Bauer College of Business
Downloads 251 (202,871)
Citation 3

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Financial Reporting Conservatism, Underinvestment, Cash Flow Volatility, Agency Conflicts, Information Asymmetry

21.

Management Earnings Forecasts and Value of Analyst Forecast Revisions

Management Science, Forthcoming
Number of pages: 45 Posted: 31 Jan 2014 Last Revised: 21 Feb 2014
Yongtae Kim and Minsup Song
Santa Clara University - Leavey School of Business and Sogang University
Downloads 238 (213,576)
Citation 17

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analyst forecasts, management earnings forecasts, public disclosure

22.

Political Connections and Voluntary Disclosure: Evidence from Around the World

Downloads 226 (224,613)
Citation 14

Political Connections and Voluntary Disclosure: Evidence from Around the World

Journal of International Business Studies, Forthcoming
Number of pages: 55 Posted: 07 Dec 2017
Mingyi Hung, Yongtae Kim and Siqi Li
Hong Kong University of Science & Technology (HKUST), Santa Clara University - Leavey School of Business and Santa Clara University - Leavey School of Business
Downloads 226 (223,901)

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Cross-Country Study; Disclosure Theories; Political Connections; Voluntary Disclosure

Political Connections and Voluntary Disclosure: Evidence from Around the World

Journal of International Business Studies, Vol. 49, Issue 3, 2018
Number of pages: 31 Posted: 24 Apr 2018
Mingyi Hung, Yongtae Kim and Siqi Li
Hong Kong University of Science & Technology (HKUST), Santa Clara University - Leavey School of Business and Santa Clara University - Leavey School of Business
Downloads 0
Citation 5
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cross-country study, disclosure theories, political connections, voluntary disclosure

23.

Time Encoding in Languages and Investment Efficiency

Management Science, Forthcoming
Number of pages: 56 Posted: 08 Jan 2020
Jaehyeon Kim, Yongtae Kim and Jian Zhou
Ajou University, Santa Clara University - Leavey School of Business and University of Hawaii at Manoa
Downloads 219 (231,376)

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Languages, linguistics, time encoding, future time reference, investment efficiency

24.

Analyst vs. Market Forecasts of Earnings Management to Avoid Small Losses

Journal of Business Finance & Accounting, Forthcoming
Number of pages: 43 Posted: 31 Mar 2012
Michael Eames and Yongtae Kim
Santa Clara University - Accounting and Santa Clara University - Leavey School of Business
Downloads 188 (265,941)
Citation 1

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analyst forecasts, earnings management, market forecasts, small losses

25.

Is Institutional Ownership Related to Corporate Social Responsibility? The Non-Linear Relation and Its Implication for Stock Return Volatility

Journal of Business Ethics, Forthcoming
Number of pages: 63 Posted: 24 Sep 2015 Last Revised: 20 Oct 2015
Maretno A. Harjoto, Hoje Jo and Yongtae Kim
Pepperdine University - Pepperdine Graziadio Business School (PGBS), Santa Clara University and Santa Clara University - Leavey School of Business
Downloads 157 (310,479)
Citation 2

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corporate social responsibility, institutional ownership, stock return volatility, socially responsible investing

26.

PCAOB International Inspections and Merger and Acquisition Outcomes

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 65 Posted: 20 Apr 2020
Yongtae Kim, Lixin (Nancy) Su, Gaoguang Zhou and Xindong (Kevin) Zhu
Santa Clara University - Leavey School of Business, The Hong Kong Polytechnic University - School of Accounting and Finance, Hong Kong Baptist University (HKBU) - Department of Accountancy & Law and City University of Hong Kong
Downloads 113 (400,032)
Citation 1

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PCAOB International Inspection, Audit Quality, Merger and Acquisition

27.

Tone at the Top: CEOs’ Religious Beliefs and Earnings Management

Journal of Banking and Finance, Forthcoming
Number of pages: 55 Posted: 25 Jun 2019
Ye Cai, Yongtae Kim, Siqi Li and Carrie H. Pan
Santa Clara University - Leavey School of Business, Santa Clara University - Leavey School of Business, Santa Clara University - Leavey School of Business and Santa Clara University - Department of Finance
Downloads 111 (405,222)
Citation 2

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Religion, CEO characteristics, Earnings management, Educational experience

28.

Information Transparency and Investment in Follow-on Innovation

Contemporary Accounting Research, Forthcoming
Number of pages: 65 Posted: 28 Dec 2022
Jeff Zeyun Chen, Yongtae Kim, Joseph Zhang and Liu Yang
Texas Christian University, Santa Clara University - Leavey School of Business, University of Memphis and Wichita State University
Downloads 103 (427,343)

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Innovation, information transparency, corporate investment, information externality, patents, patent citations

29.

Wrongful Discharge Laws and Asymmetric Cost Behavior

Number of pages: 52 Posted: 29 Mar 2021
Yongtae Kim, Siqi Li and Hyungshin Park
Santa Clara University - Leavey School of Business, Santa Clara University - Leavey School of Business and Kennesaw State University - Michael J. Coles College of Business
Downloads 87 (476,847)

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cost stickiness; asymmetric cost behavior; wrongful discharge laws; employment laws; labor adjustment costs

30.

Site Visits and Corporate Investment Efficiency

Management Science, forthcoming
Number of pages: 60
Sean Cao, Guojin Gong, Yongtae Kim, Hanzhong Shi and Angie Wang
University of Maryland - Robert H. Smith School of Business, University of Connecticut, Santa Clara University - Leavey School of Business, Nanjing University and The Chinese University of Hong Kong
Downloads 3

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Site visits, corporate investment efficiency, monitoring, information acquisition

31.

Country-Level Institutions, Firm Value, and the Role of Corporate Social Responsibility Initiatives

Journal of International Business Studies, Vol. 48, Issue 3, 2017
Number of pages: 26 Posted: 24 Apr 2018
Sadok El Ghoul, Omrane Guedhami and Yongtae Kim
University of Alberta, University of South Carolina - Moore School of Business and Santa Clara University - Leavey School of Business
Downloads 1 (1,020,436)
Citation 15
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institutions and international business, institutional void, corporate social responsibility, transaction costs, firm value

32.

Competing creditor claims and loan recoverability: Evidence from anti-recharacterization laws

Posted: 27 Nov 2020 Last Revised: 17 Mar 2021
Yongtae Kim, Walid Saffar and Janus Jian Zhang
Santa Clara University - Leavey School of Business, Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Baptist University (HKBU) – Department of Accountancy and Law

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Creditor rights; competing creditor claims; securitization; recharacterization; loan loss provisions; anti-recharacterization laws

33.

Disclosure Regulation, Investor Behavior, and Market Integration: Evidence from Form 20-F Reconciliation Elimination

Posted: 12 Sep 2020
Yongtae Kim, Jedson Pinto and Edward Sul
Santa Clara University - Leavey School of Business, University of Texas at Dallas and George Washington University

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Disclosure, Investor Attention, Market Integration, IFRS, Cross-Listing

34.

Are All Management Earnings Forecasts Created Equal? Expectations Management Versus Communication

Review of Accounting Studies, Forthcoming
Posted: 04 Dec 2011
Yongtae Kim and Myung Seok Park
Santa Clara University - Leavey School of Business and Virginia Commonwealth University (VCU) - School of Business

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Management earnings forecast, Expectations management, Communication, Voluntary disclosure

35.

Polishing Diamonds in the Rough: The Sources of Syndicated Venture Performance

Journal of Financial Intermediation, Forthcoming
Posted: 02 Jun 2010
Sanjiv Ranjan Das, Hoje Jo and Yongtae Kim
Santa Clara University - Leavey School of Business, Santa Clara University and Santa Clara University - Leavey School of Business

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syndication, venture capital, selection, value-add

36.

Market Uncertainty and Disclosure of Internal Control Deficiencies Under the Sarbanes-Oxley Act

Journal of Accounting and Public Policy, Forthcoming
Posted: 20 Oct 2008
Yongtae Kim and Myung Seok Park
Santa Clara University - Leavey School of Business and Virginia Commonwealth University (VCU) - School of Business

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Disclosures, Internal control deficiencies, Market uncertainty, Sarbanes-Oxley Act

37.

Positive and Negative Information Transfers from Management Forecasts

Journal of Accounting Research, Forthcoming
Posted: 04 Apr 2008
Yongtae Kim, Michael Lacina and Myung Seok Park
Santa Clara University - Leavey School of Business, University of Houston-Clear Lake - School of Business and Virginia Commonwealth University (VCU) - School of Business

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Information transfer, management earnings forecast, management revenue forecast, rival

38.

Bankruptcy Probability Changes and the Differential Informativeness of Bond Upgrades and Downgrades

Journal of Banking and Finance, Forthcoming
Posted: 06 Feb 2007
Yongtae Kim and Sandeep Nabar
Santa Clara University - Leavey School of Business and Oklahoma State University, Stillwater - Spears School of Business

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Bond rating, Bankruptcy probability, Default risk, Voluntary disclosure

39.

Underwriter Choice and Earnings Management: Evidence from Seasoned Equity Offerings

Review of Accounting Studies, Forthcoming
Posted: 11 Oct 2006
Hoje Jo, Yongtae Kim and Myung Seok Park
Santa Clara University, Santa Clara University - Leavey School of Business and Virginia Commonwealth University (VCU) - School of Business

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Underwriter reputation, Underwriter choice, Earnings management, Seasoned equity offerings, Post-issue performance

40.

Disclosure Frequency and Earnings Management

Journal of Financial Economics, Forthcoming
Posted: 01 Sep 2006
Hoje Jo and Yongtae Kim
Santa Clara University and Santa Clara University - Leavey School of Business

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Seasoned equity offerings, Earnings management, Disclosure frequency, Post-issue performance

41.

Auditor Changes and the Pricing of Seasoned Equity Offers

Accounting Horizons, Forthcoming
Posted: 01 Sep 2006
Yongtae Kim and Myung Seok Park
Santa Clara University - Leavey School of Business and Virginia Commonwealth University (VCU) - School of Business

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Auditor change, Seasoned equity offering, Underpricing

42.

Pricing of Seasoned Equity Offers and Earnings Management

Journal of Financial and Quantitative Analysis, Vol. 40, No. 2, pp. 435-463, June 2005
Posted: 12 Oct 2004
Yongtae Kim and Myung Seok Park
Santa Clara University - Leavey School of Business and Virginia Commonwealth University (VCU) - School of Business

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Earnings management, Underpricing, Seasoned equity offerings

43.

Earnings Management and CEO Cash Compensation

International Journal of Finance, Vol. 16, No. 4, pp. 3324-45, 2004
Posted: 04 Oct 2004
Hoje Jo, Yong H. Kim and Yongtae Kim
Santa Clara University, University of Cincinnati and Santa Clara University - Leavey School of Business

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Earnings management, CEO compensation, Discretionary accruals, Performance measure, Corporate governance