Yongtae Kim

Santa Clara University - Leavey School of Business

500 El Camino Real

Santa Clara, CA California 95053

United States

SCHOLARLY PAPERS

26

DOWNLOADS
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Top 3,539

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8,781

CITATIONS
Rank 17,420

SSRN RANKINGS

Top 17,420

in Total Papers Citations

19

Scholarly Papers (26)

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 3,052 (1,705)
Citation 6

Abstract:

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

2.

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 Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 817 (18,439)
Citation 4

Abstract:

accounting conservatism, seasoned equity offerings, announcement returns

3.

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 619 (18,246)

Abstract:

Corporate Social Responsibility, Crash Risk, Financial Reporting Transparency

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 467 (47,635)
Citation 2

Abstract:

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

Abstract:

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

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 411 (55,826)
Citation 4

Abstract:

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

Abstract:

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

6.

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 285 (57,730)
Citation 1

Abstract:

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

7.

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 234 (76,182)

Abstract:

Equity Incentives, CEO Compensation, Audit Fees, Earnings Management

8.

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
Santa Clara University - Leavey School of Business, University of Arizona - Department of Accounting, Santa Clara University - Leavey School of Business and Santa Clara University - Department of Finance
Downloads 202 (109,969)

Abstract:

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

9.

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, Old Dominion University and Penn State University
Downloads 179 (104,845)

Abstract:

Common auditor, Mergers and acquisitions, Uncertainty

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 149 (161,541)
Citation 2

Abstract:

analyst forecasts, earnings management, market forecasts, small losses

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

Journal of Business Finance & Accounting, Vol. 39, Issue 5‐6, pp. 649-674, 2012,
Number of pages: 26 Posted: 05 Jul 2012
Michael Eames and Yongtae Kim
Santa Clara University - Accounting and Santa Clara University - Leavey School of Business
Downloads 1 (564,400)
Citation 2

Abstract:

analyst forecasts, earnings management, market forecasts, small losses

11.
Downloads 141 (168,793)

Languages and Earnings Management

Number of pages: 46 Posted: 27 Mar 2017
Jaehyeon Kim, Yongtae Kim and Jian Zhou
Deakin University, Santa Clara University - Leavey School of Business and University of Hawaii at Manoa
Downloads 141 (169,201)

Abstract:

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
Deakin University, Santa Clara University - Leavey School of Business and University of Hawaii at Manoa

Abstract:

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

12.

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 140 (138,041)

Abstract:

analyst forecasts, management earnings forecasts, public disclosure

13.

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 - Graziadio School of Business and Management, Santa Clara University and Santa Clara University - Leavey School of Business
Downloads 6 (150,089)

Abstract:

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

14.

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
Santa Clara University - Leavey School of Business, Department of Accountancy, Lingnan University and City University of Hong Kong
Downloads 0 (173,746)

Abstract:

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

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 0 (149,303)

Abstract:

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

16.

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 - Graziadio School of Business and Management, Santa Clara University and Santa Clara University - Leavey School of Business
Downloads 0 (293,168)

Abstract:

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

17.

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

Abstract:

Management earnings forecast, Expectations management, Communication, Voluntary disclosure

18.

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

Abstract:

syndication, venture capital, selection, value-add

19.

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

Abstract:

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

20.

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

Abstract:

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

21.

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

Abstract:

Bond rating, Bankruptcy probability, Default risk, Voluntary disclosure

22.

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

Abstract:

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

23.

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

Abstract:

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

24.

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

Abstract:

Auditor change, Seasoned equity offering, Underpricing

25.

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

Abstract:

Earnings management, Underpricing, Seasoned equity offerings

26.

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

Abstract:

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