Kyonghee Kim

Michigan State University

Accounting & Information Systems

N206 North Business Complex

632 Bogue Street

East Lansing, MI 48824

United States

  • Michigan State University

    • Email
    • Tel: 517-432-2920
SCHOLARLY PAPERS

14

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SSRN CITATIONS
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14

CROSSREF CITATIONS

10

Scholarly Papers (14)

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1.

An Analysis of Managerial Use and Market Consequences of Earnings Management and Expectation Management

The Accounting Review, Forthcoming
Number of pages: 52 Posted: 20 Sep 2008 Last Revised: 15 Mar 2012
Somnath Das, Kyonghee Kim and Sukesh Patro
University of Illinois at Chicago, Michigan State University and Northern Illinois University
Downloads 929 (35,255)
Citation 9

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earnings management, expectation management, market response, benchmark beating

2.

The Effect of SEC Reviewers on Comment Letters

Downloads 519 ( 75,742)
Citation 3

The Effect of SEC Reviewers on Comment Letters

KAIST College of Business Working Paper Series No. 2017-021
Number of pages: 58 Posted: 21 Nov 2017 Last Revised: 28 Jan 2020
Matthew Baugh, Kyonghee Kim and Kwang Lee
Arizona State University (ASU) - School of Accountancy, Michigan State University and Korea Advanced Institute of Science and Technology (KAIST)
Downloads 283 (149,208)
Citation 2

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SEC Reviewers, Reviewer Style, Comment Letters, Restatements

The Effect of SEC Reviewers on Comment Letters and Financial Reporting Quality

Number of pages: 49 Posted: 13 Nov 2017
Matthew Baugh, Kyonghee Kim and Kwang Lee
Arizona State University (ASU) - School of Accountancy, Michigan State University and Korea Advanced Institute of Science and Technology (KAIST)
Downloads 236 (178,842)

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SEC Reviewers, Reviewer Style, Comment Letters, Financial Reporting Quality

The Effect of SEC Reviewers on Comment Letters

Contemporary Accounting Research, Forthcoming
Posted: 06 Oct 2021
Matthew Baugh, Kyonghee Kim and Kwang J. Lee
Arizona State University (ASU) - School of Accountancy, Michigan State University and College of Business, Korea Advanced Institute of Science and Technology (KAIST)

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SEC reviewers, reviewer style, comment letters, restatements, disclosure quality, regulatory consistency

3.

Earnings Smoothing, Cash Flow Volatility, and CEO Cash Bonus

Number of pages: 39 Posted: 14 Mar 2012 Last Revised: 26 Mar 2012
Somnath Das, Philip Keejae Hong and Kyonghee Kim
University of Illinois at Chicago, Central Michigan University and Michigan State University
Downloads 347 (120,874)
Citation 1

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Earnings smoothing, CEO compensation, cash flow volatility

4.

Changes in Accounting Estimates: Are the Current Disclosure Requirements Sufficient to Deter Managerial Opportunism?

KAIST College of Business Working Paper Series No. 2017-022
Number of pages: 73 Posted: 21 Nov 2017
Anne Albrecht, Kyonghee Kim and Kwang Lee
Texas Christian University - M.J. Neeley School of Business, Michigan State University and Korea Advanced Institute of Science and Technology (KAIST)
Downloads 310 (136,301)
Citation 3

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Material Change in Accounting Estimate, Meet/Beat, Earnings Distribution, Financial Reporting Quality, Earnings Persistence

5.

White Collar Incentives

Number of pages: 51 Posted: 17 Sep 2012 Last Revised: 03 Oct 2012
Kyonghee Kim, Bok Baik, John Evans and Yoshio Yanadori
Michigan State University, Seoul National University, University of Pittsburgh - Katz Graduate School of Business and University of South Australia
Downloads 161 (252,419)

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White collar employee, Implicit incentives, Promotion, Career concerns, Firm-specific human capital, Pay disparity

6.

Option Incentives, Leverage, and Risk-Taking

Journal of Corporate Finance, Vol. 43, No. 1, 2017
Number of pages: 51 Posted: 13 Aug 2014 Last Revised: 07 Jan 2018
Kyonghee Kim, Sukesh Patro and Raynolde Pereira
Michigan State University, Northern Illinois University and University of Missouri at Columbia - School of Accountancy
Downloads 152 (264,532)
Citation 1

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7.

An Empirical Examination of the Divergence between Managers’ and Analysts’ Earnings Forecasts

Contemporary Accounting Research, Forthcoming
Number of pages: 55 Posted: 05 Jan 2018
Somnath Das, Kyonghee Kim and Sukesh Patro
University of Illinois at Chicago, Michigan State University and Northern Illinois University
Downloads 52 (510,776)

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Earnings forecasts, Earnings benchmarks, Forecast divergence, Earnings announcement return

8.

On the Anomalous Stock Price Response to Management Earnings Forecasts

Journal of Business Finance & Accounting, Vol. 39, Issue 7‐8, pp. 905-935, 2012
Number of pages: 31 Posted: 26 Oct 2012
Somnath Das, Kyonghee Kim and Sukesh Patro
University of Illinois at Chicago, Michigan State University and Northern Illinois University
Downloads 3 (848,889)
Citation 1

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management forecasts, earnings guidance, stock price drift, overreaction, underreaction

9.

Analysts’ Pre-Tax Income Forecasts and the Tax Expense Anomaly

Review of Accounting Studies, Vol. 21, No. 2, 2016
Posted: 30 May 2016
Bok Baik, Kyonghee Kim, Richard M. Morton and Yongoh Roh
Seoul National University, Michigan State University, Florida State University - Department of Accounting and New York University (NYU), Leonard N. Stern School of Business

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pre-tax income forecasts, disaggregated forecasts, tax expense anomaly, analysts’ forecasts

10.

Outside Directors and Board Advising and Monitoring Performance

Journal of Accounting & Economics (JAE), Forthcoming
Posted: 08 Mar 2014
Kyonghee Kim, Elaine Mauldin and Sukesh Patro
Michigan State University, University of Missouri Trulaske College of Business and Northern Illinois University

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advising; board of directors; director tenure; director skill; financial expertise; monitoring.

11.

On the Anomalous Stock Price Response to Management Earnings Forecasts

Journal of Business Finance and Accounting, Forthcoming
Posted: 18 Jun 2012
Somnath Das, Kyonghee Kim and Sukesh Patro
University of Illinois at Chicago, Michigan State University and Northern Illinois University

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management forecasts, earnings guidance, stock price drift, overreaction, underreaction

12.

Non-Financial Performance Measures and Physician Compensation

Journal of Management Accounting Research, Forthcoming
Posted: 25 May 2010
John Evans, Kyonghee Kim, Nandu J. Nagarajan and Sukesh Patro
University of Pittsburgh - Katz Graduate School of Business, Michigan State University, University of Texas at Arlington and Northern Illinois University

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financial and non-financial performance measures, incentive contracts

13.

Macroeconomic Uncertainty and Management Earnings Forecasts

Accounting Horizons, Forthcoming
Posted: 13 May 2010 Last Revised: 31 Oct 2018
Kyonghee Kim, Shail Pandit, Shail Pandit and Charles E. Wasley
Michigan State University, University of Illinois at ChicagoUniversity of Illinois at Chicago and Simon School, University of Rochester

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Aggregate market uncertainty, macroeconomic uncertainty, market volatility, voluntary disclosure, management earnings forecasts, litigation risk

14.

Uncertainty, Legal Liability and Incentive Contracts

Accounting Review, Forthcoming
Posted: 09 May 2006
John Evans, Kyonghee Kim and Nandu J. Nagarajan
University of Pittsburgh - Katz Graduate School of Business, Michigan State University and University of Texas at Arlington

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Risk-sharing, incentive contracts, legal liability, task characteristics

Other Papers (1)

Total Downloads: 19
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1.

Accrual Accounting and Access to External Funds: Evidence from Small Businesses

Number of pages: 52 Posted: 18 Aug 2018
Kyonghee Kim, Sukesh Patro and Raynolde Pereira
Michigan State University, Northern Illinois University and University of Missouri at Columbia - School of Accountancy
Downloads 19

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Accrual Accounting, Trade Credit, Lines of Credit, Relationship-Based Financing