Yongtae Kim

Santa Clara University - Leavey School of Business

500 El Camino Real

Santa Clara, CA California 95053

United States

SCHOLARLY PAPERS

41

DOWNLOADS
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Top 3,276

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14,581

SSRN CITATIONS
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SSRN RANKINGS

Top 3,803

in Total Papers Citations

193

CROSSREF CITATIONS

168

Scholarly Papers (41)

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 4,827 (2,219)
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 1,349 (18,289)
Citation 21

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Corporate Social Responsibility, Crash Risk, Financial Reporting Transparency

3.

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 1,096 (24,908)
Citation 15

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accounting conservatism, seasoned equity offerings, announcement returns

4.

Policy Uncertainty and Accounting Quality

The Accounting Review, Forthcoming
Number of pages: 54 Posted: 16 Jul 2020
University of Alberta - Campus Saint-Jean, University of South Carolina - Moore School of Business, Santa Clara University - Leavey School of Business and University of South Carolina
Downloads 783 (40,072)
Citation 3

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

5.

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

The Accounting Review, Forthcoming
Number of pages: 54 Posted: 01 Aug 2018
Deakin University, Santa Clara University - Leavey School of Business, Zayed University and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 709 (45,644)
Citation 11

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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 578 (59,490)
Citation 2

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Equity Incentives, CEO Compensation, Audit Fees, Earnings Management

7.

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 485 (74,059)
Citation 7

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

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 485 (73,316)
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 - Leavey School of Business
Downloads 447 (80,928)
Citation 8

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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

10.
Downloads 410 ( 90,412)

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 410 (89,633)
Citation 11

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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

11.

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 343 (110,692)
Citation 3

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

12.

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 341 (111,433)
Citation 21

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Common auditor, Mergers and acquisitions, Uncertainty

13.

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 325 (117,470)
Citation 3

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

14.

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, Hong Kong Polytechnic University - School of Accounting and Finance, City University of Hong Kong and City University of Hong Kong (CityU)
Downloads 322 (118,623)
Citation 2

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

15.

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 310 (123,526)

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

16.

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, Hong Kong Polytechnic University - School of Accounting and Finance and City University of Hong Kong
Downloads 275 (140,132)
Citation 2

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

17.

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 258 (149,473)
Citation 8

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

18.

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 210 (182,237)
Citation 3

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analyst forecasts, management earnings forecasts, public disclosure

19.

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 200 (191,550)
Citation 2

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

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 179 (210,428)

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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

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 168 (222,395)

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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 (828,486)
Citation 2
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analyst forecasts, earnings management, market forecasts, small losses

22.

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 161 (231,471)

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

23.

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 97 (335,230)
Citation 2

Abstract:

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

24.

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, 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 79 (380,216)
Citation 1

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PCAOB International Inspection, Audit Quality, Merger and Acquisition

25.

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 62 (433,344)
Citation 2

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Religion, CEO characteristics, Earnings management, Educational experience

26.

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 Santa Clara University
Downloads 49 (486,654)

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

27.

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

Number of pages: 65 Posted: 13 Apr 2020 Last Revised: 18 Sep 2021
Sean Cao, Yongtae Kim, Angie Wang and Houping Xiao
Georgia State University - J. Mack Robinson College 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 25 (620,130)

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

28.

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

The Accounting Review, Forthcoming
Number of pages: 57 Posted: 18 Oct 2021
Yongtae Kim, Dichu Bao and Lixin (Nancy) Su
Santa Clara University - Leavey School of Business, Deakin University and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 6

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

29.

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 (792,075)
Citation 15
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institutions and international business, institutional void, corporate social responsibility, transaction costs, firm value

30.

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

31.

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

32.

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

33.

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

34.

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

35.

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

36.

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

37.

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

38.

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

39.

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

40.

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

41.

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