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

36

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Top 10,177

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89

Scholarly Papers (36)

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1.

International Financial Reporting Standards and Inventory Management

Number of pages: 33 Posted: 18 Nov 2023 Last Revised: 01 Feb 2025
Songyi Han, Boochun Jung, Jaehyeon Kim and Dongyoung Lee
Norwegian School of Economics (NHH), University of Hawaii at Manoa - School of Accountancy, South Dakota State University and McGill University - Desautels Faculty of Management
Downloads 1,358 (31,520)
Citation 1

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Inventory management, Inventory efficiency, International Financial Reporting Standards (IFRS), Last in, first out (LIFO), First in, first out (FIFO)

2.

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 1,094 (43,275)
Citation 45

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Accounting quality, Investment efficiency, Labor investment, Hiring

3.

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 Yang
Tulane University - A.B. Freeman School of Business, University of Hawaii at Manoa - School of Accountancy, Seoul National University and Hong Kong University of Science & Technology (HKUST)
Downloads 710 (77,907)

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labor union, inventory, investment efficiency, strike

4.

Refinancing Risk and Employment Growth: The Role of Financial Reporting Quality

Number of pages: 53 Posted: 04 Nov 2019 Last Revised: 07 Oct 2022
Boochun Jung, Woo-Jong Lee, David P. Weber and Daniel Yang
University of Hawaii at Manoa - School of Accountancy, Seoul National University, University of Connecticut - Department of Accounting and Hong Kong University of Science & Technology (HKUST)
Downloads 627 (91,355)

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financial reporting quality; employment growth; refinancing risk; debt maturity

5.

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 552 (107,309)
Citation 2

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Fair Value Option, SFAS 157, SFAS 159, IFRS

6.

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

Number of pages: 45 Posted: 15 Feb 2015
Ying Guo, Boochun Jung and Yanhua Sunny Yang
California State University, East Bay, University of Hawaii at Manoa - School of Accountancy and University of Connecticut - School of Business
Downloads 467 (131,556)

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Earnings Quality; Competition; Non-linearity

7.

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, University of Hawaii at Manoa - School of Accountancy and Drexel University
Downloads 452 (137,321)
Citation 2

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cash, corporate governance, investment opportunities

8.

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 Houston - Downtown, Creighton University - Heider College of Business and California State University, Long Beach
Downloads 435 (143,168)

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

9.

Labor Skill and Accounting Conservatism

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 55 Posted: 23 Mar 2022 Last Revised: 30 Nov 2023
Jeff Zeyun Chen, Youngki Jang, Boochun Jung and Minyoung Noh
Texas Christian University, University of Delaware, University of Hawaii at Manoa - School of Accountancy and California State University, Los Angeles - Department of Accounting
Downloads 381 (166,496)
Citation 1

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Labor skill, conservatism, labor adjustment costs, competition, employee turnover, financial constrain

10.

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 369 (172,563)
Citation 2

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

11.

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 361 (176,762)
Citation 1

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accounting, analyst forecasts, debt rating, regulation FD

12.

Managers’ Inventory Holding Decisions in Response to Natural Disasters

KAIST College of Business Working Paper Series No. 2023-002
Number of pages: 50 Posted: 06 Apr 2023 Last Revised: 10 Oct 2024
Seunghyun Cho, Boochun Jung, Felipe Bastos G. Silva and Choong-Yuel Yoo
KAIST College of Business, University of Hawaii at Manoa - School of Accountancy, University of Missouri, Columbia and KAIST College of Business
Downloads 326 (197,464)

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13.

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 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 Business
Downloads 313 (206,263)
Citation 21

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

14.

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 and Yanhua Sunny Yang
University of Hawaii at Manoa - School of Accountancy, St. John's University and University of Connecticut - School of Business
Downloads 283 (229,490)
Citation 1

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stock analysts, cash holdings, agency costs, monitoring

15.

Customer Concentration and Income Smoothing Activities

Journal of Accounting, Auditing & Finance
Number of pages: 55 Posted: 06 Jan 2021 Last Revised: 30 Mar 2023
Boochun Jung, Tae Wook Kim, Sang Hyun Park and Sung Wook Yoon
University of Hawaii at Manoa - School of Accountancy, University of Texas at Dallas, Augusta University and California State University, Northridge
Downloads 279 (232,857)

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Customer concentration, Supplier-customer relationship, Income smoothing, Information sharing, Future earnings response coefficient

16.

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 (HKBU) – Department of Accountancy and Law
Downloads 255 (255,243)

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17.

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 233 (278,981)

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

18.

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 and Yanhua Sunny Yang
University of Hawaii at Manoa - School of Accountancy, St. John's University and University of Connecticut - School of Business
Downloads 219 (296,125)

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Stock analysts, Cash holdings, Monitoring

19.

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 213 (304,116)
Citation 8

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

20.

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 211 (306,859)

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

21.

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 179 (357,085)
Citation 1

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

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 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 Business
Downloads 176 (362,398)

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Labor skill, Labor adjustment costs, Dividend policy

23.

Information Content of Credit Rating Affirmations

Contemporary Accounting Research 41 (1): 645−678 (2024)
Number of pages: 55 Posted: 19 Oct 2023 Last Revised: 19 Apr 2024
Boochun Jung, Asad Kausar, Byungki Kim, You-il (Chris) Park and Jian Zhou
University of Hawaii at Manoa - School of Accountancy, American University - Kogod School of Business, University of Queensland - Business School, University of Hawaii at Manoa - School of Accountancy and University of Hawaii at Manoa
Downloads 144 (429,497)

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Credit rating affirmations, Information content, Stock market reactions, Information uncertainty, Bond yield spread

24.

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 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 Business
Downloads 136 (449,590)
Citation 1

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

25.

Do Credit Rating Agencies Value Less Volatile Leverage?

HKU Jockey Club Enterprise Sustainability Global Research Institute - Archive
Number of pages: 57 Posted: 19 Apr 2021 Last Revised: 13 Jan 2025
Boochun Jung, Tae Wook Kim, Miaochan Li and Derrald Stice
University of Hawaii at Manoa - School of Accountancy, University of Texas at Dallas, University of Hawaii at Manoa - UNIVERSITY OF HAWAII - Shidler College of Business and The University of Hong Kong - School of Business
Downloads 129 (469,075)

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Leverage Volatility, Leverage, Credit Ratings, Financial Reporting Quality

26.

Long-Term Earnings Growth Forecast Initiations for Loss Firms

Number of pages: 52 Posted: 12 Apr 2024
Songyi Han, Boochun Jung, You-il (Chris) Park and Huihao Yan
Norwegian School of Economics (NHH), University of Hawaii at Manoa - School of Accountancy, University of Hawaii at Manoa - School of Accountancy and City University of New York - Baruch College - Zicklin School of Business
Downloads 127 (474,838)

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Loss firms, LTEG forecasts, LTG forecasts, Analyst Forecasts

27.

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 and Yanhua Sunny Yang
University of Hawaii at Manoa - School of Accountancy, Seoul National University and University of Connecticut - School of Business
Downloads 108 (537,203)
Citation 3

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Dividend covenants, Investment, Operating performance

28.

The Effect of Outside Directors’ Equity Compensation on Labor Investment

Number of pages: 55 Posted: 12 Feb 2024
Ka Sing Choi, Boochun Jung, Chris X. Zhao and Gaoguang Zhou
Lingnan University - Department of Finance and Insurance, University of Hawaii at Manoa - School of Accountancy, Hong Kong Baptist University (HKBU) – Department of Accountancy and Law and Hong Kong Baptist University (HKBU) - Department of Accountancy & Law
Downloads 105 (548,482)

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Outside Director Equity Compensation, Labor Investment, Corporate Governance, Employee Injuries, Pro-social Employee Policies

29.

Labor Skills and Income Smoothing

Journal of Accounting, Auditing & Finance, Forthcoming
Number of pages: 45 Posted: 25 Apr 2024
Boochun Jung, Tae Wook Kim, Minyoung Noh and You-il (Chris) Park
University of Hawaii at Manoa - School of Accountancy, University of Texas at Dallas, California State University, Los Angeles - Department of Accounting and University of Hawaii at Manoa - School of Accountancy
Downloads 100 (568,088)

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Labor skill, Labor heterogeneity, Income smoothing, Labor adjustment costs, Labor turnover

30.

Labor Unions and Post-Acquisition Integration Capability: Evidence from Goodwill Impairment

Kallousa N, Jang Y, Jung B, Warsame H 2022 Labor Unions and Post-Acquisition Integration Capability: Evidence from Goodwill Impairment. J. Bus. Financ. Account. Forthcoming
Number of pages: 48 Posted: 22 Sep 2022
Najlaa Kallousa, Youngki Jang, Boochun Jung and Hussein A. Warsame
Koç University, University of Delaware, University of Hawaii at Manoa - School of Accountancy and University of Calgary
Downloads 79 (656,917)

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Labor unions; Acquisitions; Synergy; Goodwill impairment; Managerial ability

31.

The Impact of Accounting Quality on Investment Efficiency: Evidence from the 2001 Bank Shareholding Limitation Act of Japan

Number of pages: 46 Posted: 21 Mar 2024
S. Ghon Rhee, Masahiro Enomoto, Boochun Jung and Akinobu Shuto
University of Hawaii at Manoa - Shidler College of Business, Kobe University, University of Hawaii at Manoa - School of Accountancy and University of Tokyo - Graduate School of Economics
Downloads 75 (676,339)

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

32.

Asymmetric inventory investment and CEO equity incentives

Number of pages: 48 Posted: 07 Jan 2025 Last Revised: 31 Jan 2025
Katherine Gunny, Boochun Jung, Taejin Jung and HyunSahn Ko
University of Colorado at Denver, University of Hawaii at Manoa - School of Accountancy, Hanyang University - School of Business and affiliation not provided to SSRN
Downloads 59 (767,488)

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inventory management, asymmetric inventory investment, sales decrease, managerial incentives, inventory overproduction JEL Classifications: D24, G31, M40, M41

33.

Good for Shareholders, Bad for Stakeholder? An Unintended Consequence of Say-on-Pay Law on Employee-related Policies

Number of pages: 53 Posted: 17 Dec 2024
Boochun Jung, Yiye Liu, Haina Shi, Gaoguang Zhou and Xindong (Kevin) ZHU
University of Hawaii at Manoa - School of Accountancy, affiliation not provided to SSRN, Fudan University - School of Management, Hong Kong Baptist University (HKBU) - Department of Accountancy & Law and City University of Hong Kong (CityU) - Department of Accountancy
Downloads 42 (897,037)

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SoP laws, labor costs, labor protection laws, ESG Data Availability: All data are obtained from public sources

34.

Employees’ Voluntary Disclosure About Business Outlook and Labor Investment Efficiency

Number of pages: 52 Posted: 07 Mar 2025
Boochun Jung, Yiding Wang, Sijing Wei and Jiarui (Iris) Zhang
University of Hawaii at Manoa - School of Accountancy, affiliation not provided to SSRN, Creighton University - Heider College of Business and California State University, Long Beach
Downloads 11 (1,255,488)

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voluntary disclosure, Employee forecast, Business outlook, Glassdoor, labor investment efficiency, Labor adjustment costs

35.

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

36.

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 and Yanhua Sunny Yang
University of Hawaii at Manoa - School of Accountancy, University of Melbourne and University of Connecticut - School of Business

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Earnings Smoothing, Credit Ratings, Earnings Management