Article(electronic)#12020
Has the Value of Cash Increased Over Time?
In: Accounting & Finance, Volume 60, Issue 3, p. 2263-2299
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Article(electronic)#22018
Labor Unions and Income Smoothing
In: Contemporary Accounting Research, Volume 35, Issue 3
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Article(electronic)#42022
Labor Unions and Post-Acquisition Integration Capability: Evidence from Goodwill Impairment
In: 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
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Article(electronic)#52021
Labor Skill and Dividend Policy
In: University of Connecticut School of Business Research Paper No. 21-10
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Article(electronic)#72013
Financial Reporting Quality and Labor Investment Efficiency
In: Contemporary Accounting Research 31(4), pp. 1047-1076.
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Article(electronic)#9January 2024
Labor skill and accounting conservatism
In: Journal of accounting and public policy, Volume 43, p. 107172
ISSN: 0278-4254
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Article(electronic)#102022
Labor Skill and Accounting Conservatism
In: Journal of Accounting and Public Policy, Forthcoming
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Article(electronic)#11March 23, 2020
Foreign Equity Ownership and Income Smoothing
In: Journal of International Accounting Research, Volume 19, Issue 2, p. 141-162
ISSN: 1558-8025
ABSTRACTWe examine whether foreign investors influence a local firm's income smoothing, using a sample of Korean firms from 2000 to 2013. We hypothesize that given innate informational difficulties of overseas investments, foreign investors demand less noisy and more sustainable earnings, and to satisfy this demand, managers have strong incentives to smooth earnings. We find that foreign investors' ownership is positively related to the level of earnings smoothing. We also find that earnings smoothing improves earnings informativeness in the presence of high foreign investor ownership, consistent with the notion that foreign investors play an important role in local firms' information environments.JEL Classifications: M41; M43; J53.
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