Pub Date : 2021-12-31DOI: 10.24056/kar.2021.12.008
Do Youn Kim, Jeong Ok Kim
{"title":"The Effect of Company Characteristics on Relationship between Overinvestment and Future Earnings Response Coefficient : Board of Director, Audit Committee and Manager’s Characteristics","authors":"Do Youn Kim, Jeong Ok Kim","doi":"10.24056/kar.2021.12.008","DOIUrl":"https://doi.org/10.24056/kar.2021.12.008","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48597229","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-10-31DOI: 10.24056/kar.2021.10.004
Sun-young Park, Seok－tae Ha
{"title":"Intangible Value Intensity and Stock Price Crash Risk","authors":"Sun-young Park, Seok－tae Ha","doi":"10.24056/kar.2021.10.004","DOIUrl":"https://doi.org/10.24056/kar.2021.10.004","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43791038","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-10-31DOI: 10.24056/kar.2021.10.008
H. Shawn, Sungho Choi, Youjung Kang, Kwan Choi
{"title":"COVID-19 Crisis and the Value Relevance of Accounting Information","authors":"H. Shawn, Sungho Choi, Youjung Kang, Kwan Choi","doi":"10.24056/kar.2021.10.008","DOIUrl":"https://doi.org/10.24056/kar.2021.10.008","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44627538","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-10-31DOI: 10.24056/kar.2021.10.003
S. Hwang
{"title":"Market Abuse Regulation and the Quality of Analyst Reports in Korea: Evidence from Analyst Characteristics","authors":"S. Hwang","doi":"10.24056/kar.2021.10.003","DOIUrl":"https://doi.org/10.24056/kar.2021.10.003","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41908427","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-10-31DOI: 10.24056/kar.2021.10.005
Jaehan Ahn
{"title":"Decomposition of Managerial Shareholding: Role of Monetary Incentives and Control Rights in Financial Misreporting","authors":"Jaehan Ahn","doi":"10.24056/kar.2021.10.005","DOIUrl":"https://doi.org/10.24056/kar.2021.10.005","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49510767","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-10-31DOI: 10.24056/kar.2021.10.001
Wonsuk Ha, Seunghee Yang
{"title":"Corporate Disclosure and Major Shareholders’ Share Pledging","authors":"Wonsuk Ha, Seunghee Yang","doi":"10.24056/kar.2021.10.001","DOIUrl":"https://doi.org/10.24056/kar.2021.10.001","url":null,"abstract":"","PeriodicalId":17900,"journal":{"name":"Korean Accounting Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47508231","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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