Boochun Jung

University of Hawaii at Manoa - School of Accountancy

College of Business Administration

Honolulu, HI 96822

United States

SCHOLARLY PAPERS

24

DOWNLOADS
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Top 12,116

in Total Papers Downloads

4,383

SSRN CITATIONS
Rank 21,180

SSRN RANKINGS

Top 21,180

in Total Papers Citations

19

CROSSREF CITATIONS

25

Scholarly Papers (24)

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 687 (41,524)
Citation 5

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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
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 494 (63,558)
Citation 1

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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 and Yanhua Sunny 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 383 (86,128)

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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 370 (89,680)

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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
University of Melbourne, University of Hawaii at Manoa - School of Accountancy and Rice University
Downloads 328 (102,762)
Citation 1

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accounting, analyst forecasts, debt rating, regulation FD

6.

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
University of Hawaii at Manoa - School of Accountancy, University of Queensland - Business School, Seoul National University and KAIST College of Business
Downloads 261 (131,190)
Citation 2

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

7.

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
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 249 (137,616)

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stock analysts, cash holdings, agency costs, monitoring

8.

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
University of Hawaii at Manoa - School of Accountancy, College of William & Mary and University of Connecticut - School of BusinessUniversity of Connecticut - School of Business
Downloads 210 (161,905)
Citation 7

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

9.

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

Number of pages: 45 Posted: 19 Nov 2009
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 192 (176,050)

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Stock analysts, Cash holdings, Monitoring

10.

Financial Reporting Quality and Employment: The Case of Refinancing Risk

Number of pages: 50 Posted: 04 Nov 2019 Last Revised: 02 Apr 2020
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 184 (182,930)

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

11.

Does International Accounting Standard No. 27 Improve Investment Efficiency?

Journal of Accounting, Auditing and Finance, Forthcoming
Number of pages: 48 Posted: 02 Apr 2015
National Taiwan University, University of Hawaii at Manoa - School of Accountancy and University of Hawaii at Manoa - School of Accountancy
Downloads 177 (189,271)

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

12.

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

Number of pages: 51 Posted: 01 Jul 2016
University of Hawaii at Manoa - School of Accountancy, University of Nebraska - Lincoln, Seoul National University and Hong Kong Baptist University
Downloads 164 (202,114)

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13.

Organized Labor and Inventory Stockpiling

Number of pages: 44 Posted: 25 Jan 2018
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 162 (204,223)

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labor union, inventory, investment efficiency, strike

14.

The Market Value of Inventory

Number of pages: 44 Posted: 25 Jun 2018
Texas Christian University, University of Hawaii at Manoa - School of Accountancy, Drexel University and College of William & Mary
Downloads 102 (290,809)

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

15.

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
University of Hawaii at Manoa - School of Accountancy, College of William & Mary and University of Connecticut - School of BusinessUniversity of Connecticut - School of Business
Downloads 98 (298,487)
Citation 1

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

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
University of Hawaii at Manoa - School of Accountancy, Seoul National University and University of Connecticut - School of BusinessUniversity of Connecticut - School of Business
Downloads 85 (329,448)

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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
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

17.

Labor Skill and Income Smoothing

Number of pages: 48 Posted: 23 Apr 2020
University of Hawaii at Manoa - School of Accountancy, The University of Hong Kong, California State University, Los Angeles - Department of Accounting and University of Hawaii at Manoa - School of Accountancy
Downloads 72 (359,762)

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Labor skill, income smoothing, labor adjustment costs, labor turnover

18.

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 65 (379,778)
Citation 3

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

19.

Information Content of Credit Rating Affirmations

Number of pages: 40 Posted: 31 Mar 2020
University of Hawaii at Manoa - School of Accountancy, University of Queensland - Business School, University of Hawaii at Manoa - School of Accountancy and University of Hawaii at Manoa
Downloads 44 (453,490)

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credit rating affirmations; information content

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
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 37 (483,607)

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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
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 19 (584,701)

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

22.

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 (739,209)
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Cash value, Cash holdings, Institutional shareholdings, Accounting conservatism

23.

When Do Stock Analysts Find Bond Rating Changes Informative?

Accounting and Business Research, Forthcoming
Posted: 30 Jan 2015
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

24.

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
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