Jinhan Pae

Korea University Business School (KUBS)

Professor

Anam-Dong, Seongbuk-Gu

Seoul 136-701, 136701

Korea

SCHOLARLY PAPERS

14

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Top 9,103

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5,082

SSRN CITATIONS
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SSRN RANKINGS

Top 8,562

in Total Papers Citations

8

CROSSREF CITATIONS

105

Scholarly Papers (14)

The Link between Earnings Conservatism and the Price to Book Ratio

Number of pages: 29 Posted: 14 Jun 2004
Korea University Business School (KUBS), Smith School of Business at Queen's University and Queen's University - Queen's School of Business
Downloads 1,365 (13,349)
Citation 1

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Accounting conservatism, earnings, accruals, returns, price-to-book

The Link Between Earnings Conservatism and the Price to Book Ratio

Contemporary Accounting Research, Vol. 22, No. 3, Fall 2005
Number of pages: 29 Posted: 19 May 2005
Korea University Business School (KUBS), Smith School of Business at Queen's University and Queen's University - Queen's School of Business
Downloads 743 (32,642)
Citation 3

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Accounting conservatism, earnings, accruals, returns, price-to-book

2.

Do Analyst Earnings Forecasts Allow for Accounting Conservatism?

14th Annual Conference on Financial Economics and Accounting (FEA)
Number of pages: 40 Posted: 20 Jan 2004
Jinhan Pae and Daniel B. Thornton
Korea University Business School (KUBS) and Smith School of Business at Queen's University
Downloads 917 (24,731)
Citation 2

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Expected Accrual Models: The Impact of Operating Cash Flows and Reversals of Accruals

Number of pages: 30 Posted: 05 Oct 2004
Jinhan Pae
Korea University Business School (KUBS)
Downloads 649 (39,192)
Citation 2

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Unexpected accruals, expected accruals, discretionary accruals, nondiscretionary accruals, Jones model, reversals of accruals

Expected Accrual Models: The Impact of Operating Cash Flows and Reversals of Accruals

Review of Quantitative Finance and Accounting, Vol. 24, pp. 5-22, 2005
Posted: 19 May 2005
Jinhan Pae
Korea University Business School (KUBS)

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Unexpected accruals, expected accruals, discretionary accruals, nondiscretionary accruals, Jones model, reversals of accruals

4.

The Association Between Accounting Conservatism and Analysts’ Forecast Inefficiency

Asia-Pacific Journal of Financial Studies, Forthcoming
Number of pages: 40 Posted: 22 Jan 2010
Jinhan Pae and Daniel B. Thornton
Korea University Business School (KUBS) and Smith School of Business at Queen's University
Downloads 405 (72,278)

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Accounting conservatism, analyst earnings forecasts, inefficiency in analyst earnings forecasts

5.

Demand for Fair Value Accounting: The Case of the Asset Revaluation Boom in Korea during the Global Financial Crisis

Forthcoming in Journal of Business Finance & Accounting, KAIST College of Business Working Paper
Number of pages: 45 Posted: 14 Mar 2013 Last Revised: 02 Nov 2017
Choong-Yuel Yoo, Tae H. Choi and Jinhan Pae
KAIST College of Business, KDI School of Public Policy and Management and Korea University Business School (KUBS)
Downloads 380 (77,734)

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Asset revaluation; Policy; Private firms; IFRS; Early adoption

6.

The Reduction of Firms' Ownership Induced Agency Costs Following Financial Reporting Reform in the European Union

CAAA 2006 Annual Conference Paper
Number of pages: 37 Posted: 05 Jan 2006
Korea University Business School (KUBS), Smith School of Business at Queen's University and Queen's University - Queen's School of Business
Downloads 276 (111,042)
Citation 6

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International Accounting Standards, European Union, Agency Costs

7.

Do Analysts Strategically Provide Cash Flow Forecasts? A Multi-Theory Multi-Methods Study

Number of pages: 65 Posted: 03 Dec 2011 Last Revised: 05 Dec 2011
KAIST College of Business, Korea University Business School (KUBS) and Queen's University - Smith School of Business
Downloads 179 (169,116)
Citation 2

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analysts, cash flow forecast, earnings forecast, forecast revisions

8.

Do Analysts Who Understand Accounting Conservatism Exhibit Better Forecasting Performance?

Journal of Business Finance and Accounting, Forthcoming
Number of pages: 54 Posted: 06 Mar 2015 Last Revised: 05 Apr 2017
City, University of London - Cass Business School, DePaul University - Department of Finance, Korea University Business School (KUBS) and KAIST College of Business
Downloads 139 (209,355)

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Conditional Conservatism; Asymmetric Timely Loss Recognition; Equity Analyst; Forecasting Performance; Stock Recommendation; Career Outcome

Unexpected Accruals and Conditional Accounting Conservatism

Journal of Business Finance & Accounting, Vol. 34, No. 5-6, pp. 681-704, June/July 2007
Number of pages: 24 Posted: 11 Jul 2007
Jinhan Pae
Korea University Business School (KUBS)
Downloads 29 (488,374)
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Unexpected Accruals and Conditional Accounting Conservatism

Journal of Business Finance & Accounting, Vol. 34, No. 5-6, pp. 681-704, June/July 2007
Posted: 26 Mar 2007
Jinhan Pae
Korea University Business School (KUBS)

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Accounting Conservatism, Unexpected Accruals, Conditional and Unconditional Accounting Conservatism

10.

Demand for Fair Value Accounting: The Case of the Asset Revaluation Boom in Korea During the Global Financial Crisis

Journal of Business Finance & Accounting, Vol. 45, Issue 1-2, pp. 92-114, 2018
Number of pages: 23 Posted: 08 Feb 2018
Korea Advanced Institute of Science and Technology (KAIST), KDI School of Public Policy and Management and Korea University Business School (KUBS)
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asset revaluation, early adoption, IFRS, policy, private firms

11.

Do Analysts Who Understand Accounting Conservatism Exhibit Better Forecasting Performance?

Journal of Business Finance & Accounting, Vol. 44, Issue 7-8, pp. 953-985, 2017
Number of pages: 33 Posted: 03 Aug 2017
University of London, DePaul University - Department of Finance, Korea University Business School (KUBS) and KAIST College of Business
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asymmetric timely loss recognition, career outcome, conditional conservatism, equity analyst, forecasting performance, stock recommendation

12.

Business Groups and Tunneling: Evidence from Corporate Charitable Contributions by Korean Companies

Journal of Business Ethics, Forthcoming, DOI: org/10.1007/s10551-016-3415-0
Posted: 26 Jan 2016 Last Revised: 16 Jan 2017
Byungki Kim, Jinhan Pae and Choong-Yuel Yoo
College of Business, Korea Advanced Institute of Science and Technology (KAIST), Korea University Business School (KUBS) and KAIST College of Business

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Listing status, Business group, Corporate giving, Tunneling, Public scrutiny

13.

Corporate Charitable Contributions: Business Award Winners' Giving Behaviors

Business Ethics: A European Review, Vol. 25, Issue 1, pp. 25-44, 2016
Number of pages: 20 Posted: 18 Jan 2016
Choong-Yuel Yoo and Jinhan Pae
KAIST College of Business and Korea University Business School (KUBS)
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14.

Do Analysts Treat Winners and Losers Differently When Forecasting Earnings?

International Journal of Forecasting, Vol. 31, No. 2, 2015
Posted: 28 Jul 2015
Jay Jung, Jinhan Pae and Choong-Yuel Yoo
City, University of London - Cass Business School, Korea University Business School (KUBS) and KAIST College of Business

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asymmetry, earnings forecast revisions, stock returns, the Global Settlement