Jinhan Pae

Korea University Business School (KUBS)

Professor

Anam-Dong, Seongbuk-Gu

Seoul 136-701, 136701

Korea

SCHOLARLY PAPERS

11

DOWNLOADS
Rank 16,504

SSRN RANKINGS

Top 16,504

in Total Papers Downloads

5,614

SSRN CITATIONS
Rank 12,070

SSRN RANKINGS

Top 12,070

in Total Papers Citations

33

CROSSREF CITATIONS

93

Scholarly Papers (11)

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 - Smith School of Business
Downloads 1,411 (25,282)
Citation 6

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
Korea University Business School (KUBS), Smith School of Business at Queen's University and Queen's University - Smith School of Business
Downloads 787 (57,986)
Citation 12

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 963 (44,636)
Citation 2

Abstract:

Loading...

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 702 (67,337)
Citation 2

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

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.

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 Series
Number of pages: 45 Posted: 14 Mar 2013 Last Revised: 18 Mar 2021
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 442 (121,272)
Citation 4

Abstract:

Loading...

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

5.

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 433 (124,275)

Abstract:

Loading...

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

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 - Smith School of Business
Downloads 330 (168,363)
Citation 5

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
KAIST College of Business, Korea University Business School (KUBS) and Queen's University - Smith School of Business
Downloads 223 (250,175)
Citation 2

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
City, University of London - Bayes Business School, DePaul University - Department of Finance, Korea University Business School (KUBS) and KAIST College of Business
Downloads 181 (302,562)

Abstract:

Loading...

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

9.

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

KAIST College of Business Working Paper Series No. 2021-001, Journal of Business Finance and Accounting
Number of pages: 62 Posted: 15 Jan 2021 Last Revised: 10 Sep 2023
Seunghyun Cho, Jinhan Pae and Choong-Yuel Yoo
KAIST College of Business, Korea University Business School (KUBS) and KAIST College of Business
Downloads 142 (371,252)

Abstract:

Loading...

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

10.

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

Abstract:

Loading...

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

11.

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

Abstract:

Loading...

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