Kyonghee Kim

Michigan State University

Accounting & Information Systems

N206 North Business Complex

632 Bogue Street

East Lansing, MI 48824

United States

SCHOLARLY PAPERS

14

DOWNLOADS
Rank 24,113

SSRN RANKINGS

Top 24,113

in Total Papers Downloads

1,968

SSRN CITATIONS

1

CROSSREF CITATIONS

6

Scholarly Papers (14)

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 858 (27,272)
Citation 1

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earnings management, expectation management, market response, benchmark beating

2.

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 330 (91,675)

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Earnings smoothing, CEO compensation, cash flow volatility

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 171 (176,682)
Citation 1

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

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

KAIST College of Business Working Paper Series No. 2017-021
Number of pages: 63 Posted: 21 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 145 (203,406)

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

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 162 (184,860)

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

5.

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 129 (222,824)

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6.

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 125 (228,230)

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

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 45 (409,482)

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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 (635,626)
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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
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
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 and Charles E. Wasley
Michigan State University, University 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: 8
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 8

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