Boochun Jung

University of Hawaii at Manoa - School of Accountancy

College of Business Administration

Honolulu, HI 96822

United States

  • University of Hawaii at Manoa - School of Accountancy

SCHOLARLY PAPERS

26

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Top 18,355

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33

CROSSREF CITATIONS

25

Scholarly Papers (26)

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1.

Financial Reporting Quality and Labor Investment Efficiency

Contemporary Accounting Research 31(4), pp. 1047-1076.
Number of pages: 50 Posted: 10 Jun 2013 Last Revised: 05 Dec 2014
Boochun Jung, Woo-Jong Lee and David P. Weber
University of Hawaii at Manoa - School of Accountancy, Seoul National University and University of Connecticut - Department of Accounting
Downloads 742 (43,756)
Citation 9

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Accounting quality, Investment efficiency, Labor investment, Hiring

2.

Firm Characteristics Influencing Responses Towards Adoption of the Fair Value Accounting Option: A Survey of Chief Financial Officers of U.S. Firms

Number of pages: 34 Posted: 07 Apr 2010 Last Revised: 18 Nov 2010
Shirley Daniel, Boochun Jung, Hamid Pourjalali and Eric Wen
University of Hawaii at Manoa - School of Accountancy, University of Hawaii at Manoa - School of Accountancy, University of Hawaii at Manoa - School of Accountancy and University of Hawaii at Manoa - Shidler College of Business
Downloads 506 (71,588)
Citation 2

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Fair Value Option, SFAS 157, SFAS 159, IFRS

3.

Product Market Competition and Earnings Quality: A Non−Linear Relationship

Number of pages: 45 Posted: 15 Feb 2015
Ying Guo, Boochun Jung, Yanhua Sunny Yang and Yanhua Sunny Yang
California State University, East Bay, University of Hawaii at Manoa - School of Accountancy and University of Connecticut - School of BusinessUniversity of Connecticut - School of Business
Downloads 403 (93,811)

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Earnings Quality; Competition; Non-linearity

4.

Has the Value of Cash Increased Over Time?

Number of pages: 47 Posted: 02 Aug 2011 Last Revised: 15 May 2012
Ji-Woong Chung, Boochun Jung and Duri Park
Korea University - Department of Finance, University of Hawaii at Manoa - School of Accountancy and Drexel University
Downloads 383 (99,517)

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cash, corporate governance, investment opportunities

5.

Informational Effects of Regulation Fair Disclosure on Equity Analysts' Responses to Debt Rating Changes

Number of pages: 42 Posted: 13 Jun 2006 Last Revised: 10 Sep 2009
Naomi S. Soderstrom, Boochun Jung and Shiva Sivaramakrishnan
University of Melbourne, University of Hawaii at Manoa - School of Accountancy and Rice University
Downloads 332 (116,772)
Citation 1

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accounting, analyst forecasts, debt rating, regulation FD

6.

Organized Labor and Inventory Stockpiling

The Accounting Review, Forthcoming (doi.org/10.2308/TAR-2018-0117)
Number of pages: 49 Posted: 25 Jan 2018 Last Revised: 25 Mar 2021
Sophia Hamm, Boochun Jung, Woo-Jong Lee and Daniel G. Yang
Tulane University - A.B. Freeman School of Business, University of Hawaii at Manoa - School of Accountancy, Seoul National University and Ohio State University (OSU) - Fisher College of Business
Downloads 322 (120,676)

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labor union, inventory, investment efficiency, strike

7.

Financial Reporting Quality and Employment: The Case of Refinancing Risk

Number of pages: 53 Posted: 04 Nov 2019 Last Revised: 14 Jun 2021
Boochun Jung, Woo-Jong Lee, David P. Weber and Daniel G. Yang
University of Hawaii at Manoa - School of Accountancy, Seoul National University, University of Connecticut - Department of Accounting and Ohio State University (OSU) - Fisher College of Business
Downloads 317 (122,724)

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financial reporting quality; labor; employment; hiring; refinancing; debt maturity

8.

Corporate Layoffs and Accounting Conservatism

KAIST College of Business Working Paper Series No. 2016-001
Number of pages: 52 Posted: 25 Jan 2016 Last Revised: 25 Jul 2017
Boochun Jung, Byungki Kim, Woo-Jong Lee and Choong-Yuel Yoo
University of Hawaii at Manoa - School of Accountancy, University of Queensland - Business School, Seoul National University and KAIST College of Business
Downloads 276 (142,010)
Citation 2

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Accounting Conservatism, Layoff, Layoff Efficiency, Restructuring, Downsizing, Form 8-K

9.

Do Financial Analysts Add Value by Facilitating More Effective Monitoring of Firms' Activities?

Journal of Accounting, Auditing and Finance, Vol. 27, No. 1, 2012
Number of pages: 53 Posted: 06 Jan 2012
Boochun Jung, Kevin Jialin Sun, Yanhua Sunny Yang and Yanhua Sunny Yang
University of Hawaii at Manoa - School of Accountancy, St. John's University and University of Connecticut - School of BusinessUniversity of Connecticut - School of Business
Downloads 257 (152,581)
Citation 1

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stock analysts, cash holdings, agency costs, monitoring

10.

Do Financial Analysts’ Long-Term Growth Forecasts Matter? Evidence from Stock Recommendations and Career Outcomes

Journal of Accounting & Economics (JAE), Vol. 51, No. 1-2, 2012
Number of pages: 49 Posted: 16 Sep 2011 Last Revised: 19 Mar 2015
Boochun Jung, Philip B. Shane, Yanhua Sunny Yang and Yanhua Sunny Yang
University of Hawaii at Manoa - School of Accountancy, College of William & Mary - Raymond A. Mason School of Business and University of Connecticut - School of BusinessUniversity of Connecticut - School of Business
Downloads 233 (167,925)
Citation 9

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long-term earnings growth forecast, stock recommendations, career outcomes

11.

Does Monitoring Effect Explain the Relation between Analyst Following and Firm Value?

Number of pages: 45 Posted: 19 Nov 2009
Boochun Jung, Kevin Jialin Sun, Yanhua Sunny Yang and Yanhua Sunny Yang
University of Hawaii at Manoa - School of Accountancy, St. John's University and University of Connecticut - School of BusinessUniversity of Connecticut - School of Business
Downloads 198 (195,599)

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Stock analysts, Cash holdings, Monitoring

12.

Does International Accounting Standard No. 27 Improve Investment Efficiency?

Journal of Accounting, Auditing and Finance, Forthcoming
Number of pages: 48 Posted: 02 Apr 2015
Audrey Wen‐Hsin Hsu, Audrey Wen‐Hsin Hsu, Boochun Jung and Hamid Pourjalali
National Taiwan UniversityUniversity of Cambridge - Centre for Business Research (CBR), University of Hawaii at Manoa - School of Accountancy and University of Hawaii at Manoa - School of Accountancy
Downloads 190 (203,025)

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International accounting standards; International Accounting Standard No. 27; IAS 27; Consolidated financial statements; Investment efficiency.

13.

Laborism, Investment Efficiency in Labor, and Operating Performance Around the World

Number of pages: 51 Posted: 01 Jul 2016
Boochun Jung, Tony Kang, Woo-Jong Lee and Gaoguang (Stephen) Zhou
University of Hawaii at Manoa - School of Accountancy, University of Nebraska - Lincoln, Seoul National University and Hong Kong Baptist University
Downloads 184 (208,885)

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14.

Customer Concentration and Income Smoothing Activities

Number of pages: 49 Posted: 06 Jan 2021
Boochun Jung, Tae Wook Kim, Sang Hyun Park and Sung Wook Yoon
University of Hawaii at Manoa - School of Accountancy, The University of Hong Kong, Augusta University and California State University, Northridge
Downloads 123 (289,430)

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Customer concentration, Supplier-customer relationship, Income smoothing, Information sharing, Private communication

15.

The Market Value of Inventory

Number of pages: 44 Posted: 25 Jun 2018
Jeff Zeyun Chen, Boochun Jung, Duri Park and Philip B. Shane
Texas Christian University, University of Hawaii at Manoa - School of Accountancy, Drexel University and College of William & Mary - Raymond A. Mason School of Business
Downloads 119 (296,406)

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Market Value of Inventory Holdings; Abnormal Inventory; Supply Chain Management

16.

Labor Unions and Income Smoothing

Contemporary Accounting Research, Vol. 35, No. 3, 2018
Number of pages: 45 Posted: 25 Oct 2018 Last Revised: 27 Oct 2018
Sophia Hamm, Boochun Jung and Woo-Jong Lee
Tulane University - A.B. Freeman School of Business, University of Hawaii at Manoa - School of Accountancy and Seoul National University
Downloads 107 (319,319)
Citation 8

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Labor Unions; Earnings Smoothing; Accruals Management; R&D Expenditures Management

17.

Do Credit Rating Agencies Value Less Volatile Leverage?

Number of pages: 56 Posted: 19 Apr 2021
Boochun Jung, Tae Wook Kim, Miaochan Li and Derrald Stice
University of Hawaii at Manoa - School of Accountancy, The University of Hong Kong, University of Hawaii at Manoa - UNIVERSITY OF HAWAII - Shidler College of Business and University of Hong Kong - HKU Business School
Downloads 104 (325,544)

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Leverage Volatility, Leverage, Credit Ratings, Financial Reporting Quality

18.

Do Analysts’ Long-Term Growth Forecasts Signal Effective Effort Underlying Informative Stock Recommendations and Favorable Career Outcomes?

Number of pages: 60 Posted: 09 Jul 2010
Boochun Jung, Philip B. Shane, Yanhua Sunny Yang and Yanhua Sunny Yang
University of Hawaii at Manoa - School of Accountancy, College of William & Mary - Raymond A. Mason School of Business and University of Connecticut - School of BusinessUniversity of Connecticut - School of Business
Downloads 99 (336,191)
Citation 1

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long-term earnings growth forecast, stock recommendations, career outcomes

19.

Employees’ voluntary disclosures about business outlook and labor investment efficiency

Number of pages: 53 Posted: 08 Jun 2021
Boochun Jung, Yiding Wang, Sijing Wei and Jiarui (Iris) Zhang
University of Hawaii at Manoa - School of Accountancy, University of Oklahoma, Creighton University - Heider College of Business and SUNY Brockport
Downloads 98 (338,357)

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Voluntary disclosure; EmployeesGlassdoor.com; Labor investment efficiency; Labor adjustment costs; Labor skill; Cost stickiness

20.

The Impact of Dividend Covenants on Investment and Operating Performance

Downloads 86 (367,332)
Citation 1

The Impact of Dividend Covenants on Investment and Operating Performance

Journal of Business, Finance, and Accounting, Forthcoming
Number of pages: 45 Posted: 21 Nov 2015
Boochun Jung, Woo-Jong Lee, Yanhua Sunny Yang and Yanhua Sunny Yang
University of Hawaii at Manoa - School of Accountancy, Seoul National University and University of Connecticut - School of BusinessUniversity of Connecticut - School of Business
Downloads 86 (370,635)

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Dividend covenants, Investment, Operating performance

The Impact of Dividend Covenants on Investment and Operating Performance

Journal of Business Finance & Accounting, Vol. 43, Issue 3-4, pp. 414-447, 2016
Number of pages: 34 Posted: 29 Apr 2016
Boochun Jung, Woo-Jong Lee, Yanhua Sunny Yang and Yanhua Sunny Yang
University of Hawaii at Manoa - School of Accountancy, Seoul National University and University of Connecticut - School of BusinessUniversity of Connecticut - School of Business
Downloads 0
Citation 1
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dividend covenants, investment, operating performance

21.

Accounting Quality and Investment Efficiency in a Bank-Centered Economy: Evidence from the 2001 Bank Shareholding Limitation Act of Japan

Number of pages: 46 Posted: 13 Aug 2020
Masahiro Enomoto, Boochun Jung, S. Ghon Rhee and Akinobu Shuto
Kobe University - Research Institute for Economics & Business Administration, University of Hawaii at Manoa - School of Accountancy, University of Hawaii at Manoa - Shidler College of Business and University of Tokyo - Graduate School of Economics
Downloads 82 (377,947)

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accounting quality; investment efficiency; information asymmetry; bank-centered economy; private debt; cross-shareholdings.

22.

Labor Skill and Dividend Policy

University of Connecticut School of Business Research Paper No. 21-10
Number of pages: 48 Posted: 10 May 2021 Last Revised: 28 Jun 2021
Tilda Nguyen, Boochun Jung, Yanhua Sunny Yang and Yanhua Sunny Yang
University of Wisconsin - Whitewater - Finance and Business Law, University of Hawaii at Manoa - School of Accountancy and University of Connecticut - School of BusinessUniversity of Connecticut - School of Business
Downloads 76 (394,911)

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Labor skill, Labor adjustment costs, Dividend policy

23.

Foreign Equity Ownership and Income Smoothing

Number of pages: 47 Posted: 13 Aug 2020
Boochun Jung, Dongyoung Lee, Ilhang Shin and Desmond Yuen
University of Hawaii at Manoa - School of Accountancy, University of Utah - School of Accounting and Information Systems, Gachon University - College of Business and Economics and University of Macau
Downloads 64 (433,171)

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foreign investors; institutional investors; earnings management; income smoothing; earnings informativeness

24.

Has the Value of Cash Increased Over Time?

Accounting & Finance, Vol. 60, Issue 3, pp. 2263-2299, 2020
Number of pages: 37 Posted: 06 Oct 2020
Ji‐Woong Chung, Boochun Jung and Duri Park
affiliation not provided to SSRN, University of Hawaii at Manoa - School of Accountancy and Drexel University
Downloads 0 (819,276)
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Cash value, Cash holdings, Institutional shareholdings, Accounting conservatism

25.

When Do Stock Analysts Find Bond Rating Changes Informative?

Accounting and Business Research, Forthcoming
Posted: 30 Jan 2015
Boochun Jung, Shiva Sivaramakrishnan and Naomi S. Soderstrom
University of Hawaii at Manoa - School of Accountancy, Rice University and University of Melbourne

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Equity analysts, Debt rating changes, Analyst forecast revisions, Regulation Fair Disclosure

26.

Earnings Smoothing Activities of Firms to Manage Credit Ratings

Jung, B., Soderstrom, N., and Yang, S. Earnings smoothing activities to manage credit ratings. Contemporary Accounting Research Vol. 30, No. 2, 2013, p. 645-676
Posted: 06 Feb 2008 Last Revised: 09 May 2017
Boochun Jung, Naomi S. Soderstrom, Yanhua Sunny Yang and Yanhua Sunny Yang
University of Hawaii at Manoa - School of Accountancy, University of Melbourne and University of Connecticut - School of BusinessUniversity of Connecticut - School of Business

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Earnings Smoothing, Credit Ratings, Earnings Management