Yongtae Kim

Santa Clara University - Leavey School of Business

500 El Camino Real

Santa Clara, CA California 95053

United States

SCHOLARLY PAPERS

46

DOWNLOADS
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Top 3,021

in Total Papers Downloads

24,129

TOTAL CITATIONS
Rank 1,591

SSRN RANKINGS

Top 1,591

in Total Papers Citations

450

Scholarly Papers (46)

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 5,549 (3,339)
Citation 30

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

2.

Policy Uncertainty and Accounting Quality

The Accounting Review
Number of pages: 54 Posted: 16 Jul 2020 Last Revised: 07 Mar 2023
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 1,866 (19,775)
Citation 31

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

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
Downloads 1,774 (21,360)
Citation 21

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Corporate Social Responsibility, Crash Risk, Financial Reporting Transparency

4.

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

The Accounting Review, Forthcoming
Number of pages: 54 Posted: 01 Aug 2018
Lingnan University, Santa Clara University - Leavey School of Business, MBS College of Business and Entrepreneurship and The Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 1,327 (33,070)
Citation 57

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

5.

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, Santa Clara University - Department of Finance and National University of Singapore
Downloads 1,208 (37,861)
Citation 33

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accounting conservatism, seasoned equity offerings, announcement returns

6.

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
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 1,027 (47,865)
Citation 33

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

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
Downloads 891 (58,326)
Citation 5

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Equity Incentives, CEO Compensation, Audit Fees, Earnings Management

8.

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 826 (64,770)
Citation 19

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

9.

Site Visits and Corporate Investment Efficiency

Management Science, Forthcoming
Number of pages: 60 Posted: 23 Oct 2023
University of Maryland - Robert H. Smith School of Business, University of Connecticut, Santa Clara University - Leavey School of Business, Nanjing University and The Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 817 (65,682)

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Site visits, corporate investment efficiency, monitoring, information acquisition

10.

Whitebox inside blackbox: Using interpretable language models to analyze financial narratives

Number of pages: 58 Posted: 25 Sep 2024 Last Revised: 01 Oct 2024
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 Hong Kong Polytechnic University - School of Accounting and Finance and Georgia State University - J. Mack Robinson College of Business
Downloads 803 (67,192)
Citation 1

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textual analysis, machine learning, neural networks, natural language processing, sentiment analysis, conference calls, technological advances, financial innovation

11.

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 577 (102,919)
Citation 7

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

12.

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 563 (106,101)
Citation 18

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

13.
Downloads 559 (107,055)
Citation 45

Languages and Earnings Management

Number of pages: 46 Posted: 27 Mar 2017
Jaehyeon Kim, Yongtae Kim and Jian Zhou
South Dakota State University, Santa Clara University - Leavey School of Business and University of Hawaii at Manoa
Downloads 559 (105,659)
Citation 45

Abstract:

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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
South Dakota State 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

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 500 (121,332)
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

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
Downloads 490 (124,366)
Citation 13

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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

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

16.

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 482 (128,409)
Citation 3

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

17.

Cross-border Impact of ESG Disclosure Mandate: Evidence from Foreign Government Procurement Contracts

Number of pages: 52 Posted: 12 Apr 2024
Santa Clara University - Leavey School of Business, The Hong Kong Polytechnic University, Hong Kong Polytechnic University and Hong Kong Polytechnic University
Downloads 450 (139,587)
Citation 1

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Government procurement contracts; Environmental, social, and governance (ESG); Mandatory disclosure, transparency, government customers, global market

18.

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 440 (143,216)
Citation 60

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Common auditor, Mergers and acquisitions, Uncertainty

19.

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 420 (151,231)

Abstract:

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

20.

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, The Hong Kong Polytechnic University - School of Accounting and Finance and City University of Hong Kong
Downloads 362 (178,643)
Citation 10

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

21.

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 (deceased), Santa Clara University - Leavey School of Business and Santa Clara University - Department of Finance
Downloads 308 (212,897)
Citation 8

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

22.

Information Transparency and Investment in Follow-on Innovation

Contemporary Accounting Research, Vol. 40, No. 2, 1176-1209
Number of pages: 65 Posted: 28 Dec 2022 Last Revised: 02 Oct 2023
Texas Christian University, Santa Clara University - Leavey School of Business, University of Memphis and Wichita State University
Downloads 306 (214,374)
Citation 2

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

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
Downloads 295 (221,200)

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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
Downloads 8 (1,342,710)
Citation 5
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cross-country study, disclosure theories, political connections, voluntary disclosure

24.

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
South Dakota State University, Santa Clara University - Leavey School of Business and University of Hawaii at Manoa
Downloads 297 (221,270)

Abstract:

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

25.

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 280 (235,419)
Citation 4

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

26.

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 279 (236,266)
Citation 2

Abstract:

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

27.

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 279 (236,266)
Citation 19

Abstract:

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analyst forecasts, management earnings forecasts, public disclosure

28.

Coordinated Innovation: The Role of Product Development Disclosures

Number of pages: 67 Posted: 26 Jun 2024
Sean Cao, Yongtae Kim and Guang Ma
University of Maryland - Robert H. Smith School of Business, Santa Clara University - Leavey School of Business and Rutgers Business School at Newark and New Brunswick
Downloads 226 (291,459)

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innovation, patents, disclosure, product disclosure, supply chain, coordination

29.

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 219 (300,472)
Citation 2

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analyst forecasts, earnings management, market forecasts, small losses

30.

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 and Santa Clara University - Department of Finance
Downloads 214 (307,170)
Citation 2

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Religion, CEO characteristics, Earnings management, Educational experience

31.

PCAOB International Inspections and Merger and Acquisition Outcomes

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 65 Posted: 20 Apr 2020
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 167 (385,154)
Citation 1

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PCAOB International Inspection, Audit Quality, Merger and Acquisition

32.

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 and Kennesaw State University - Michael J. Coles College of Business
Downloads 139 (448,654)

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

33.

Processing Contract-Level Disclosures: The Role of Investors' Computational Resources

Singapore Management University School of Accountancy Research Paper Forthcoming
Number of pages: 52 Posted: 28 Oct 2024
Sean Cao, Hye Sun Chang and Yongtae Kim
University of Maryland - Robert H. Smith School of Business, Singapore Management University - School of Accountancy and Santa Clara University - Leavey School of Business
Downloads 115 (520,746)

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Contracting parties, information spillover, disclosure, computational resource, 8-K disclosure Contracting parties, information spillover, disclosure, computational resource, 8-K disclosure

34.

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 66 (737,464)
Citation 15
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institutions and international business, institutional void, corporate social responsibility, transaction costs, firm value

35.

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

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

36.

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

37.

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

38.

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

39.

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

40.

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

41.

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

42.

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

43.

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

44.

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:

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Auditor change, Seasoned equity offering, Underpricing

45.

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:

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Earnings management, Underpricing, Seasoned equity offerings

46.

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