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When does comparability better enhance relevance? : policy implications from empirical evidence
Kim, Robert; Kim, Sangwan; Musa, Prianka M. - In: Journal of accounting and public policy 37 (2018) 5, pp. 436-457
Persistent link: https://www.econbiz.de/10011957638
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Earnings comparability and informed trading
Kim, Sangwan; Lim, Steve C. - In: Finance research letters 20 (2017), pp. 130-136
Persistent link: https://www.econbiz.de/10011806831
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Analysts, taxes, and the information environment
Kim, Sangwan; Schmidt, Andrew P.; Wentland, Kelly - In: The journal of the American Taxation Association : a … 42 (2020) 1, pp. 103-131
Persistent link: https://www.econbiz.de/10012310537
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Do more able managers provide better non-GAAP earnings?
Kim, Robert - In: Accounting and finance 63 (2023) 2, pp. 1983-2012
Persistent link: https://www.econbiz.de/10014302061
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Asymmetric Effects of Voluntary Disclosure on Stock Liquidity : Evidence from 8-K Filings
Cho, Hyunkwon - 2019
This paper examines whether the change in stock liquidity subsequent to voluntary disclosure is different between good news and bad news. Using voluntary 8-K filings, we find that the increase in stock liquidity is more pronounced for firms with good news disclosure than for firms with bad news...
Persistent link: https://www.econbiz.de/10012858937