Jinhan Pae

Korea University Business School (KUBS)

Professor

Anam-Dong, Seongbuk-Gu

Seoul 136-701, 136701

Korea

  • Korea University Business School (KUBS)

SCHOLARLY PAPERS

14

DOWNLOADS
Rank 8,838

SSRN RANKINGS

Top 8,838

in Total Papers Downloads

5,066

CITATIONS
Rank 8,402

SSRN RANKINGS

Top 8,402

in Total Papers Citations

54

Scholarly Papers (14)

Actions:
Email selected abstracts
1.

The Link between Earnings Conservatism and the Price to Book Ratio

Downloads 2,102 ( 6,409)
Citation 34

The Link between Earnings Conservatism and the Price to Book Ratio

Number of pages: 29 Posted: 14 Jun 2004
Jinhan Pae, Daniel B. Thornton and Michael Welker
Korea University Business School (KUBS), Smith School of Business at Queen's University and Queen's University - Queen's School of Business
Downloads 1,360 (12,921)
Citation 34

Abstract:

Loading...

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
Jinhan Pae, Daniel B. Thornton and Michael Welker
Korea University Business School (KUBS), Smith School of Business at Queen's University and Queen's University - Queen's School of Business
Downloads 742 (31,680)
Citation 34

Abstract:

Loading...

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 915 (23,940)
Citation 3

Abstract:

Loading...

3.

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

Downloads 645 ( 38,812)
Citation 4

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 645 (38,223)
Citation 4

Abstract:

Loading...

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)

Abstract:

Loading...

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 (69,993)
Citation 2

Abstract:

Loading...

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 378 (75,823)

Abstract:

Loading...

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
Jinhan Pae, Daniel B. Thornton and Michael Welker
Korea University Business School (KUBS), Smith School of Business at Queen's University and Queen's University - Queen's School of Business
Downloads 274 (108,558)
Citation 2

Abstract:

Loading...

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
Choong-Yuel Yoo, Jinhan Pae and Steven Salterio
KAIST College of Business, Korea University Business School (KUBS) and Queen's University - Smith School of Business
Downloads 179 (164,188)

Abstract:

Loading...

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
Jay Jung, Sonya S. Lim, Jinhan Pae and Choong-Yuel Yoo
City, University of London - Cass Business School, DePaul University - Department of Finance, Korea University Business School (KUBS) and KAIST College of Business
Downloads 139 (203,282)

Abstract:

Loading...

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

9.

Unexpected Accruals and Conditional Accounting Conservatism

Downloads 29 (166,652)

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 (473,813)
Citation 9
  • Add to Cart

Abstract:

Loading...

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)

Abstract:

Loading...

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
Choong‐Yuel Yoo, Tae Hee Choi and Jinhan Pae
Korea Advanced Institute of Science and Technology (KAIST), KDI School of Public Policy and Management and Korea University Business School (KUBS)
Downloads 0 (650,903)
  • Add to Cart

Abstract:

Loading...

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
Jay Heon Jung, Sonya S. Lim, Jinhan Pae and Choong-Yuel Yoo
University of London, DePaul University - Department of Finance, Korea University Business School (KUBS) and KAIST College of Business
Downloads 0 (650,903)
  • Add to Cart

Abstract:

Loading...

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
KAIST College of Business, Korea University Business School (KUBS) and KAIST College of Business

Abstract:

Loading...

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)
Downloads 0 (650,903)
  • Add to Cart

Abstract:

Loading...

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

Abstract:

Loading...

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