Jinhan Pae

Korea University Business School (KUBS)

Professor

Anam-Dong, Seongbuk-Gu

Seoul 136-701, 136701

Korea

SCHOLARLY PAPERS

15

DOWNLOADS
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SSRN RANKINGS

Top 10,431

in Total Papers Downloads

5,147

SSRN CITATIONS
Rank 10,082

SSRN RANKINGS

Top 10,082

in Total Papers Citations

13

CROSSREF CITATIONS

105

Scholarly Papers (15)

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 1,372 (15,546)
Citation 5

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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 748 (37,587)
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 924 (28,499)
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 658 (44,783)
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

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 407 (82,634)

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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 390 (86,777)
Citation 1

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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 286 (122,443)
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 187 (185,152)
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 144 (230,912)

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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 (550,054)
Citation 2
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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.

Brand Royalty Flows within Large Business Groups: The Effect of Holding Company Structure and Related Party Transactions Committee

KAIST College of Business Working Paper Series No. 2021-001
Number of pages: 61 Posted: 15 Jan 2021
Seunghyun Cho, 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
Downloads 2

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Brand royalty; business group; chaebol; holding company; related party transactions committee.

11.

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

12.

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

13.

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

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

14.

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 (753,655)
Citation 2
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15.

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