Boochun Jung

University of Hawaii at Manoa - School of Accountancy

College of Business Administration

Honolulu, HI 96822

United States

SCHOLARLY PAPERS

33

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8,034

SSRN CITATIONS
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Top 11,436

in Total Papers Citations

111

CROSSREF CITATIONS

25

Scholarly Papers (33)

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 940 (46,147)
Citation 40

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Accounting quality, Investment efficiency, Labor investment, Hiring

2.

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 618 (80,413)

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labor union, inventory, investment efficiency, strike

3.

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

Number of pages: 53 Posted: 04 Nov 2019 Last Revised: 07 Oct 2022
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 560 (91,035)

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

4.

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 541 (95,081)
Citation 2

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Fair Value Option, SFAS 157, SFAS 159, IFRS

5.

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 454 (117,538)

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Earnings Quality; Competition; Non-linearity

6.

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 424 (127,386)
Citation 2

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cash, corporate governance, investment opportunities

7.

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 354 (156,040)
Citation 2

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

8.

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 351 (157,521)
Citation 1

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accounting, analyst forecasts, debt rating, regulation FD

9.

Employees’ voluntary disclosures about business outlook and labor investment efficiency

Number of pages: 53 Posted: 08 Jun 2021
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 343 (161,505)

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

10.

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
Texas Christian University, University of Delaware, University of Hawaii at Manoa - School of Accountancy and California State University, Los Angeles - Department of Accounting
Downloads 326 (170,649)

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

11.

Managers’ Inventory Holding Decisions in Response to Natural Disasters

KAIST College of Business Working Paper Series No. 2023-002
Number of pages: 56 Posted: 06 Apr 2023 Last Revised: 26 Sep 2023
KAIST College of Business, University of Hawaii at Manoa - School of Accountancy, University of Missouri, Columbia and KAIST College of Business
Downloads 295 (189,547)

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Earthquake; hurricane; natural disaster; inventory management; availability heuristic; risk perceptions; operational risk; stockout costs; labor adjustment costs

12.

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 - Raymond A. Mason School of Business and University of Connecticut - School of Business
Downloads 278 (201,484)
Citation 19

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

13.

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 Business
Downloads 272 (206,046)
Citation 1

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stock analysts, cash holdings, agency costs, monitoring

14.

Customer Concentration and Income Smoothing Activities

Journal of Accounting, Auditing & Finance
Number of pages: 55 Posted: 06 Jan 2021 Last Revised: 30 Mar 2023
University of Hawaii at Manoa - School of Accountancy, University of Texas at Dallas, Augusta University and California State University, Northridge
Downloads 240 (233,192)

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

15.

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 238 (235,139)

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16.

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 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 219 (254,512)

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

17.

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 Business
Downloads 211 (263,456)

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Stock analysts, Cash holdings, Monitoring

18.

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 176 (310,246)

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

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 173 (314,991)
Citation 8

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

20.

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 159 (338,666)

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Labor skill, Labor adjustment costs, Dividend policy

21.

International Financial Reporting Standards and Inventory Management

Number of pages: 57 Posted: 18 Nov 2023 Last Revised: 27 Nov 2023
University of Hawaii at Manoa - School of Accountancy, Ajou University, McGill University - Desautels Faculty of Management and Norwegian School of Economics (NHH)
Downloads 150 (355,389)

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

22.

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 145 (365,293)
Citation 1

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

23.

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 - Raymond A. Mason School of Business and University of Connecticut - School of Business
Downloads 125 (410,059)
Citation 1

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

24.

Do Credit Rating Agencies Value Less Volatile Leverage?

Number of pages: 56 Posted: 19 Apr 2021
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 123 (414,973)

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Leverage Volatility, Leverage, Credit Ratings, Financial Reporting Quality

25.

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 100 (482,531)
Citation 2

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Dividend covenants, Investment, Operating performance

26.

Information Content of Credit Rating Affirmations

Contemporary Accounting Research, Forthcoming
Number of pages: 55 Posted: 19 Oct 2023
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 90 (516,517)

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

27.

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
Koç University, University of Delaware, University of Hawaii at Manoa - School of Accountancy and University of Calgary
Downloads 62 (637,086)

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

28.

The Effect of Outside Directors’ Equity Compensation on Labor Investment

Number of pages: 55 Posted: 12 Feb 2024
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 29 (857,131)

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

29.

Are Financial Analysts’ Long-Term Earnings Growth Forecasts for Loss Firms Informative to Investors?

Number of pages: 56 Posted: 12 Apr 2024
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 22 (920,546)

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Loss firms; long-term earnings growth (LTG) forecasts; LTG forecast initiations; future performance; innovation.

30.

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
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 8 (1,056,919)

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

31.

Labor Skills and Income Smoothing

Journal of Accounting, Auditing & Finance, forthcoming
Number of pages: 45
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 8

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

32.

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

33.

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 Business

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Earnings Smoothing, Credit Ratings, Earnings Management