Jinhan Pae

Korea University Business School (KUBS)

Professor

Anam-Dong, Seongbuk-Gu

Seoul 136-701, 136701

Korea

  • Korea University Business School (KUBS)

SCHOLARLY PAPERS

12

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Rank 18,264

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Top 18,264

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5,921

TOTAL CITATIONS
Rank 12,472

SSRN RANKINGS

Top 12,472

in Total Papers Citations

38

Scholarly Papers (12)

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1.

The Link between Earnings Conservatism and the Price to Book Ratio

Downloads 2,251 (14,689)
Citation 21

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 - Smith School of Business
Downloads 1,453 (28,537)
Citation 6

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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
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 - Smith School of Business
Downloads 798 (67,030)
Citation 15

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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 992 (50,484)
Citation 2

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3.

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

Downloads 745 (74,545)
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 745 (73,355)
Citation 4

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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 464 (135,127)

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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 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 454 (138,664)
Citation 4

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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
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 - Smith School of Business
Downloads 344 (189,687)
Citation 5

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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
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 229 (289,210)
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
Jay Jung, Sonya S. Lim, Jinhan Pae and Choong-Yuel Yoo
City, University of London - Bayes Business School, DePaul University - Department of Finance, Korea University Business School (KUBS) and KAIST College of Business
Downloads 192 (341,544)

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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 179 (364,023)

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

10.

CEO War Trauma and Corporate Tax Avoidance

Number of pages: 64 Posted: 28 Oct 2024 Last Revised: 15 May 2025
Seunghyun Cho, Jinhan Pae and Choong-Yuel Yoo
KAIST College of Business, Korea University Business School (KUBS) and KAIST College of Business
Downloads 71 (712,935)

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CEO characteristics, War trauma, Risk taking, Tax avoidance

11.

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

12.

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

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