Jeong-Bon Kim

City University of Hong Kong

Chair Professor of Accountancy and Acting Head

Department of Accountancy

83 Tat Chee Avenue

Kowloon Tong

Hong Kong

SCHOLARLY PAPERS

92

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396

CROSSREF CITATIONS

537

Scholarly Papers (92)

Accounting Conservatism and Stock Price Crash Risk: Firm-Level Evidence

Contemporary Accounting Research, Forthcoming
Number of pages: 65 Posted: 15 Dec 2009 Last Revised: 29 Nov 2013
Jeong-Bon Kim and Liandong Zhang
City University of Hong Kong and Singapore Management University - School of Accountancy
Downloads 3,300 (4,329)
Citation 16

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accounting conservatism, crash risk, bad news hoarding, asymmetric timeliness

Accounting Conservatism and Stock Price Crash Risk: Firm-Level Evidence

Contemporary Accounting Research, Forthcoming
Number of pages: 52 Posted: 20 Mar 2014 Last Revised: 06 Oct 2014
Jeong-Bon Kim and Liandong Zhang
City University of Hong Kong and Singapore Management University - School of Accountancy
Downloads 685 (48,069)
Citation 10

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conditional conservatism; asymmetric timeliness; return distribution; bad news hoarding; extreme events

2.

Audit Office Size, Audit Quality and Audit Pricing

Auditing: A Journal of Practice and Theory, Forthcoming
Number of pages: 42 Posted: 31 Aug 2007 Last Revised: 17 Apr 2013
Seoul National University - College of Business Administration, City University of Hong Kong, The State University of New York at Stony Brook and Singapore Management University - School of Accountancy
Downloads 2,593 (6,587)
Citation 78

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Audit office, Office size, Audit quality, Audit pricing

3.

Corporate Tax Avoidance and Stock Price Crash Risk: Firm-Level Analysis

Journal of Financial Economics, Vol. 100, pp. 639-662, 2011.
Number of pages: 67 Posted: 28 Jul 2010 Last Revised: 19 Apr 2011
Jeong-Bon Kim, Yinghua Li and Liandong Zhang
City University of Hong Kong, Arizona State University (ASU) - School of Accountancy and Singapore Management University - School of Accountancy
Downloads 2,582 (6,638)
Citation 45

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Tax avoidance, crash risk, agency theory, governance, extreme outcome

4.

The Association between Audit Quality and Abnormal Audit Fees

Number of pages: 57 Posted: 16 Nov 2005
Jong-Hag Choi, Jeong-Bon Kim and Yoonseok Zang
Seoul National University - College of Business Administration, City University of Hong Kong and Singapore Management University - School of Accountancy
Downloads 2,134 (9,024)
Citation 8

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Audit quality, Audit and non-audit services, Abnormal audit fees, Earnings management

5.
Downloads 1,720 ( 12,785)
Citation 24

Do Abnormally High Audit Fees Impair Audit Quality?

Number of pages: 40 Posted: 15 Dec 2009
Jong-Hag Choi, Jeong-Bon Kim and Yoonseok Zang
Seoul National University - College of Business Administration, City University of Hong Kong and Singapore Management University - School of Accountancy
Downloads 934 (31,451)
Citation 1

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Audit quality, abnormal audit fees, earnings management

Do Abnormally High Audit Fees Impair Audit Quality?

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 41 Posted: 09 Apr 2010
Jeong-Bon Kim, Jong-Hag Choi and Yoonseok Zang
City University of Hong Kong, Seoul National University - College of Business Administration and Singapore Management University - School of Accountancy
Downloads 786 (39,914)
Citation 8

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Audit quality, abnormal audit fees, earnings management

6.

CEO Overconfidence and Stock Price Crash Risk

Contemporary Accounting Research, Forthcoming
Number of pages: 48 Posted: 27 Sep 2013 Last Revised: 05 Aug 2020
Jeong-Bon Kim, Zheng Wang and Liandong Zhang
City University of Hong Kong, City University of Hong Kong and Singapore Management University - School of Accountancy
Downloads 1,456 (16,654)
Citation 24

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Overconfidence, optimism, crash risk, conservatism

7.

Real Earnings Management and Cost of Capital

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 50 Posted: 12 Jan 2013 Last Revised: 14 Jan 2013
Jeong-Bon Kim and Byungcherl Charlie Sohn
City University of Hong Kong and University of Macau - Department of Accounting and Information Management
Downloads 1,250 (20,911)
Citation 1

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real earnings management, accrual-based earnings management, cost of capital, earnings quality

8.

Auditor Locality, Audit Quality and Audit Pricing

Number of pages: 54 Posted: 28 Feb 2007 Last Revised: 17 Apr 2013
Jong-Hag Choi, Jeong-Bon Kim, Aini Qiu and Yoonseok Zang
Seoul National University - College of Business Administration, City University of Hong Kong, Citigroup Japan Inc. and Singapore Management University - School of Accountancy
Downloads 1,226 (21,494)
Citation 13

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Auditor locality, Geographic proximity, Audit quality, and Audit pricing

9.

Ownership Concentration, Foreign Shareholding, Audit Quality and Firm-Specific Return Variation: Evidence from China

Number of pages: 55 Posted: 07 May 2007 Last Revised: 22 Apr 2008
Ferdinand A. Gul, Jeong-Bon Kim and Aini Qiu
Monash University Sunway Campus, City University of Hong Kong and Citigroup Japan Inc.
Downloads 1,160 (23,333)
Citation 4

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Firm-specific return variation, Ownership concentration, State ownership, Foreign shareholding, Audit quality, China

10.

Ownership Concentration, Foreign Shareholding, Audit Quality, and Stock Price Synchronicity: Evidence from China

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 45 Posted: 30 Jun 2009
Ferdinand A. Gul, Jeong-Bon Kim and Aini Qiu
Monash University Sunway Campus, City University of Hong Kong and Citigroup Japan Inc.
Downloads 1,039 (27,393)
Citation 27

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Ownership concentration, State ownership, Foreign ownership, Audit quality, Stock price synchronicity, China

11.

CFOs versus CEOs: Equity Incentives and Crashes

Journal of Financial Economics, Vol. 101, pp. 713–730, 2011
Number of pages: 52 Posted: 30 Dec 2010 Last Revised: 27 Sep 2011
Jeong-Bon Kim, Yinghua Li and Liandong Zhang
City University of Hong Kong, Arizona State University (ASU) - School of Accountancy and Singapore Management University - School of Accountancy
Downloads 1,029 (27,822)
Citation 25

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Equity incentives, Crash risk, Compensation, Corporate governance, CFO, CEO

Ownership Structure, Business Group Affiliation, Listing Status, and Earnings Management: Evidence from Korea

Number of pages: 56 Posted: 15 Feb 2005
Cheong H. Yi and Jeong-Bon Kim
Hong Kong Polytechnic University - School of Accounting and Finance and City University of Hong Kong
Downloads 981 (29,287)
Citation 14

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Corporate governance, Voting rights, Cash flow rights, Business group, Listing status, Privately held firms, Earnings management

Ownership Structure, Business Group Affiliation, Listing Status, and Earnings Management: Evidence from Korea

Canadian Academic Accounting Association, Contemporary Accounting Research, Vol. 23, No. 2, pp. 427-464, 2006
Posted: 17 Dec 2009
Jeong-Bon Kim and Cheong H. Yi
City University of Hong Kong and Hong Kong Polytechnic University - School of Accounting and Finance

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Corporate governance, Voting rights, Cash flow rights, Business group, Chaebol, Listing status, Privately held firms, Earnings management, Korea

13.

Corporate Tax Avoidance and Bank Loan Contracting

Number of pages: 57 Posted: 28 Apr 2010 Last Revised: 21 Nov 2010
Jeong-Bon Kim, Oliver Zhen Li and Yinghua Li
City University of Hong Kong, National University of Singapore (NUS) and Arizona State University (ASU) - School of Accountancy
Downloads 912 (33,020)
Citation 6

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Tax avoidance; loan contracting; credit risk

14.

International Financial Reporting Standards, Institutional Infrastructures and Costs of Equity Capital around the World

Number of pages: 56 Posted: 07 May 2007
Shauna Shi and Jeong-Bon Kim
Hong Kong Polytechnic University - School of Accounting and Finance and City University of Hong Kong
Downloads 875 (34,905)
Citation 8

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International financial reporting standards, Cost of equity capital, Institutional Infrastructure, Governance Mechanism, Enforcement Mechanism

15.

The Voluntary Adoption of International Financial Reporting Standards and Loan Contracting Around the World

Review of Accounting Studies, Forthcoming
Number of pages: 45 Posted: 14 Mar 2007 Last Revised: 20 Oct 2010
Jeong-Bon Kim, Judy S.L. Tsui and Cheong H. Yi
City University of Hong Kong, Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 844 (36,694)
Citation 1

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International Financial Reporting Standards (IFRS), loan contracting, loan spread, collateral, debt covenant, syndicate structure, foreign banks

16.

Material Weakness in Internal Control and Stock Price Crash Risk: Evidence from SOX Section 404 Disclosure

Number of pages: 63 Posted: 29 Jan 2013 Last Revised: 14 Dec 2013
Jie Zhou, Jeong-Bon Kim and Ira Yeung
National University of Singapore (NUS), City University of Hong Kong and University of British Columbia (UBC) - Sauder School of Business
Downloads 842 (36,857)
Citation 4

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internal weakness, crash risk, Sarbanes-Oxley Act (SOA)

17.

Insider Trading, Disclosure Incentives, and Stock Price Crashes: International Evidence

Number of pages: 70 Posted: 24 Nov 2013 Last Revised: 03 Mar 2016
Jinshuai Hu, Jeong-Bon Kim and Wenrui Zhang
Xiamen University - Institute for Financial and Accounting Studies, City University of Hong Kong and The Chinese University of Hong Kong (CUHK) - Department of Finance
Downloads 772 (41,510)
Citation 3

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Insider Trading; Managerial Disclosure; Stock Price Crash Risk; Bad News Hoarding

18.

Selective Auditor Rotation and Earnings Management: Evidence from Korea

Number of pages: 48 Posted: 04 Jul 2004
Jeong-Bon Kim, Chung-ki Min and Cheong H. Yi
City University of Hong Kong, Hankuk University of Foreign Studies - Department of Economics and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 771 (41,575)
Citation 6

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Selective Auditor Rotation, Audit Quality, Earnings management

19.

Enhanced Disclosures Via IFRS and Stock Price Synchronicity Around the World: Do Analyst Following and Institutional Infrastructure Matter?

Number of pages: 46 Posted: 02 Nov 2007
Shauna Shi and Jeong-Bon Kim
Hong Kong Polytechnic University - School of Accounting and Finance and City University of Hong Kong
Downloads 714 (46,082)
Citation 2

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Disclosures, Private information, Analyst coverage, Institutional infrastructure, Stock price synchronicity, IFRS

20.

Financial Reporting Opacity and Expected Crash Risk: Evidence from Implied Volatility Smirks

Contemporary Accounting Research, Forthcoming
Number of pages: 40 Posted: 27 Jul 2010 Last Revised: 18 May 2013
Jeong-Bon Kim and Liandong Zhang
City University of Hong Kong and Singapore Management University - School of Accountancy
Downloads 683 (48,915)
Citation 20

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Financial Reporting Opacity, Expected Crash Risk, Implied Volatility Smirk, Internal Control Weakness, Restatements

21.

Voluntary Audit and the Cost of Debt Capital for Privately Held Firms: Korean Evidence

Sauder School of Business Working Paper
Number of pages: 39 Posted: 09 Aug 2005 Last Revised: 14 Nov 2007
University of British Columbia (UBC) - Sauder School of Business, City University of Hong Kong, Old Dominion University and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 650 (52,214)
Citation 2

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Voluntary audit, Private companies, Cost of debt, Private debt pricing, Korea

22.

Do Dividends Mitigate Bad News Hoarding, Overinvestment, and Stock Price Crash Risk?

Number of pages: 61 Posted: 01 Mar 2018 Last Revised: 15 Jun 2020
Jeong-Bon Kim, Le Luo and Hong Xie
City University of Hong Kong, School of Management, Huazhong University of Science and Technology and University of Kentucky - Von Allmen School of Accountancy
Downloads 637 (53,586)
Citation 2

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Dividends; Crash risk; Bad news hoarding; Overinvestment; Agency costs.

23.

Geographic Proximity between Auditor and Client: How Does it Impact Audit Quality?

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 49 Posted: 11 Jan 2012
Jong-Hag Choi, Jeong-Bon Kim, Aini Qiu and Yoonseok Zang
Seoul National University - College of Business Administration, City University of Hong Kong, Citigroup Japan Inc. and Singapore Management University - School of Accountancy
Downloads 632 (54,163)
Citation 9

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auditor locality, geographic proximity, audit quality, diversification

24.

Short-sale Constraints and Stock Price Crash Risk: Causal Evidence from a Natural Experiment

Journal of Corporate Finance, Forthcoming
Number of pages: 50 Posted: 23 May 2016 Last Revised: 16 Aug 2019
Wesley Deng, Lei Gao and Jeong-Bon Kim
University of New South Wales, George Mason University and City University of Hong Kong
Downloads 536 (66,607)
Citation 5

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Regulation SHO; short selling; stock price crash risk; managerial bad news hoarding; corporate investment efficiency

25.

Voluntary IFRS Adoption and Stock Price Synchronicity: Do Analyst Following and Institutional Infrastructure Matter?

Number of pages: 51 Posted: 09 Apr 2010
Jeong-Bon Kim and Haina Shi
City University of Hong Kong and Fudan University
Downloads 532 (67,283)
Citation 5

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International Financial Reporting Standards (IFRS), analyst coverage, institutional

26.

The Effect of the Shift to an Expected Credit Loss Model on Loan Loss Recognition Timeliness

Number of pages: 52 Posted: 05 Dec 2019 Last Revised: 27 Feb 2021
Jeong-Bon Kim, Jeffrey Ng, Chong Wang and Feng Wu
City University of Hong Kong, Hong Kong Polytechnic University - School of Accounting and Finance, The Hong Kong Polytechnic University and Lingnan University
Downloads 496 (73,554)
Citation 1

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IFRS; IFRS9; Loan Loss Recognition Timeliness

27.

Does XBRL Adoption Constrain Managerial Opportunism in Financial Reporting? Evidence from Mandated U.S. Filers

CAAA Annual Conference 2013
Number of pages: 47 Posted: 15 Jan 2013
Jeong-Bon Kim, Joung W. Kim, Joung W. Kim and Jee-Hae Lim
City University of Hong Kong, Nova Southeastern UniversityNova Southeastern University - H. Wayne Huizenga School of Business & Entrepreneurship and University of Hawaii, Manoa
Downloads 486 (75,221)
Citation 10

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XBRL (eXtensible Business Reporting Language), interactive data, official elements, extensions, earnings management, discretionary accruals

28.

Information Processing Costs and Corporate Tax Avoidance: Evidence from the SEC's XBRL Mandate

Journal of Accounting and Public Policy, Vol. 40, No. 2, 106822
Number of pages: 49 Posted: 26 Mar 2016 Last Revised: 16 Mar 2021
Texas Christian University, University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management, City University of Hong Kong and West Virginia University
Downloads 468 (78,703)
Citation 2

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XBRL reporting; tax avoidance; information processing costs; IRS monitoring; tax audit risk; tax accrual

29.

Political Economy, Client Economic Importance and Auditor Independence: Some Evidence from Chinese Non-Big 4 Auditors

Number of pages: 44 Posted: 23 Mar 2007
Ferdinand A. Gul, Aini Qiu and Jeong-Bon Kim
Monash University Sunway Campus, Citigroup Japan Inc. and City University of Hong Kong
Downloads 456 (81,211)
Citation 5

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Political influence, Client economic importance, Audit quality, Modified audit

30.

Does Audit Market Concentration and Legal Regime Matter in Audit Pricing? Theory and International Evidence

Number of pages: 56 Posted: 14 Jun 2017 Last Revised: 08 Jul 2019
Seoul National University - College of Business Administration, City University of Hong Kong (CityU), City University of Hong Kong, Seoul National University and Seoul National University
Downloads 437 (85,415)
Citation 1

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Audit Market Concentration; Audit Fees; Legal Regime

31.

Debtor-Creditor Relationship and Corporate Tax Planning: Evidence from Initiation of Credit Default Swaps Trading

Number of pages: 61 Posted: 21 Jul 2016 Last Revised: 10 May 2019
Jeong-Bon Kim, Bing Li, Zhenbin Liu and Liandong Zhang
City University of Hong Kong, City University of Hong Kong (CityU), Hong Kong Baptist University and Singapore Management University - School of Accountancy
Downloads 390 (97,685)

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Credit Default Swaps, Tax Planning, Debt Renegotiation

32.

Technology Spillovers, Information Externality, and Stock Price Crash Risk

Number of pages: 44 Posted: 02 Nov 2017 Last Revised: 30 Mar 2021
Jeong-Bon Kim, Stephen Teng Sun and Zilong Zhang
City University of Hong Kong, City University of Hong Kong (CityU) - Department of Accountancy and City University of Hong Kong
Downloads 380 (100,388)
Citation 1

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Technology spillovers; Stock price crash risk; Differences of opinion; Heterogeneous beliefs; R&D; Innovation; Product market competition

33.

Seeing Is Believing? Executives’ Facial Trustworthiness, Auditor Tenure, and Audit Fees

Forthcoming at Journal of Accounting and Economics.
Number of pages: 58 Posted: 23 Aug 2019
University of Massachusetts Dartmouth - Department of Accounting & Finance, City University of Hong Kong, Hong Kong Baptist University and Clark University
Downloads 376 (101,642)
Citation 5

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Facial trustworthiness, CFO, audit fee, auditor tenure, cognitive bias

34.

Real Earnings Management and the Cost of New Corporate Bonds

Journal of Business Research, 2014, 67(4): 641-647.
Number of pages: 27 Posted: 19 Feb 2013 Last Revised: 01 Apr 2014
Wenxia Ge and Jeong-Bon Kim
University of Ottawa and City University of Hong Kong
Downloads 372 (102,843)
Citation 7

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real earnings management, bond yield spread, credit rating, new bond issue

35.

Does Information Technology Reputation Affect Bank Loan Terms?

Kim, J.-B., Song, B. Y., & Stratopoulos, T. C. (2018). Does Information Technology Reputation Affect Bank Loan Terms? The Accounting Review, 93(3), 185–211. https://doi.org/10.2308/accr-51927
Number of pages: 36 Posted: 14 Jan 2014 Last Revised: 29 Mar 2021
City University of Hong Kong, Hong Kong Baptist University (HKBU) - Department of Accountancy & Law and University of Waterloo - School of Accounting and Finance
Downloads 325 (119,511)
Citation 4

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Information technology (IT), IT capability reputation, bank loans, loan spread, collateral, debt covenant, syndicate structure

36.

Goodwill and Stock Price Crash Risk: An International Study

Number of pages: 52 Posted: 17 Dec 2019
Wen He, Jeong-Bon Kim, Chao Kevin Li and Yi Si
Monash University, City University of Hong Kong, University of New South Wales (UNSW) and The School of Management, Xi'an Jiaotong University
Downloads 312 (124,762)

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Goodwill, intangible assets, accounting standards, stock price crash risk

37.

Corporate Derivatives Usage, Information Environment, and Stock Price Crash Risk

European Accounting Review, Forthcoming
Number of pages: 62 Posted: 26 Nov 2018 Last Revised: 12 Apr 2021
Jeong-Bon Kim, Yi Si, Chongwu Xia and Lei Zhang
City University of Hong Kong, The School of Management, Xi'an Jiaotong University, School of Management, University of Science and Technology of China and City University of Hong Kong (CityU)
Downloads 286 (136,826)

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Derivatives Usage; Stock Price Crash Risk; Information Opacity; Agency Theory

38.

Does Trading by Foreign Investors Contribute More to Stock Price Informativeness than Trading by Domestic Institutions in Emerging Markets? Korean Evidence

Number of pages: 55 Posted: 18 Apr 2008
Jeong-Bon Kim and Cheong H. Yi
City University of Hong Kong and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 280 (139,833)

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Foreign investors, Institutional trading, Investment horizon, Stock price informativeness, Analysts' information environment, Korea

39.

Customer Concentration and Stock Price Crash Risk

Number of pages: 55 Posted: 18 Dec 2018
Jeong-Bon Kim, Sang Mook Lee and HakJoon Song
City University of Hong Kong, Pennsylvania State University - Great Valley School of Graduate Professional Studies and California State University, Dominguez Hills
Downloads 266 (147,391)
Citation 1

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40.

Foreign Institutional Ownership and Auditor Choice: Evidence from Worldwide Institutional Ownership

Journal of International Business Studies 50, 83-110
Number of pages: 51 Posted: 12 Jul 2016 Last Revised: 04 Mar 2020
Jeong-Bon Kim, Mikhail Pevzner and Xiangang Xin
City University of Hong Kong, University of Baltimore - Merrick School of Business and City University of Hong Kong
Downloads 227 (172,198)
Citation 9

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Foreign Institutional Investors, Auditor Choice, Information Environment

41.

Voluntary Audits and the Cost of Debt Capital for Privately Held Firms: Korean Evidence

Contemporary Accounting Research, Forthcoming
Number of pages: 57 Posted: 21 Sep 2010
City University of Hong Kong, University of British Columbia (UBC) - Sauder School of Business, Old Dominion University and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 226 (172,949)
Citation 9

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Voluntary audit, private companies, cost of debt, private debt pricing, Korea

42.

Boards, Takeover Protection, and Real Earnings Management

Review of Quantitative Finance and Accounting, 2014, 43 (4): 651-682
Number of pages: 47 Posted: 12 Jun 2013 Last Revised: 12 Oct 2014
Wenxia Ge and Jeong-Bon Kim
University of Ottawa and City University of Hong Kong
Downloads 219 (178,182)
Citation 2

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Corporate governance, Board, Anti-takeover provision, Real earnings management

43.

IFRS Reporting, Firm-Specific Information Flows, and Institutional Environments: International Evidence

Review of Accounting Studies, Vol. 17, No. 3, 2012
Number of pages: 52 Posted: 05 Dec 2012
Jeong-Bon Kim and Haina Shi
City University of Hong Kong and Fudan University - School of Management
Downloads 203 (191,238)
Citation 8

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International Financial Reporting Standards (IFRS), Firm-specific information flows, Analyst coverage, Institutional environment

44.

Restoring Trust Among Investors after Shredded CPA Reputation: Evidence from China

CAAA Annual Conference 2012
Number of pages: 50 Posted: 13 Jan 2012
Lehigh University, City University of Hong Kong, University of Texas - Pan American and Fudan University - School of Management
Downloads 179 (213,984)
Citation 2

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auditor reputation, shredded reputation, audit quality, discretionary accrual, accrual quality, capital markets

Does Social Performance Influence Breadth of Ownership?

Journal of Business Finance & Accounting, June 2018
Number of pages: 49 Posted: 13 Jun 2014 Last Revised: 16 Jul 2018
Jeong-Bon Kim, Bing Li and Zhenbin Liu
City University of Hong Kong, City University of Hong Kong (CityU) and Hong Kong Baptist University
Downloads 171 (222,642)
Citation 2

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Corporate Social Responsibility (CSR); Breadth of Ownership; Investor Base; Stock Liquidity; Green Investor

Does Social Performance Influence Breadth of Ownership?

Journal of Business Finance & Accounting, Vol. 45, Issue 9-10, pp. 1164-1194, 2018
Number of pages: 31 Posted: 08 Nov 2018
Jeong-Bon Kim, Bing Li and Zhenbin Liu
City University of Hong Kong, City University of Hong Kong (CityU) and Hong Kong Baptist University
Downloads 2 (825,361)
Citation 1
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breadth of ownership, corporate social responsibility (CSR), green investor, investor base, liquidity, stock

46.

Financial Statement Comparability and Expected Crash Risk

Journal of Accounting & Economics (JAE), 61 (2-3), pp. 294-312, April-May 2016
Number of pages: 49 Posted: 06 Jan 2016 Last Revised: 26 Oct 2017
Jeong-Bon Kim, Leye Li, Louise Yi Lu and Yangxin Yu
City University of Hong Kong, UNSW Sydney, Australian National University and City University of Hong Kong
Downloads 169 (224,614)
Citation 16

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financial statement comparability, expected crash risk, bad news hoarding

47.

Policy Uncertainty, Bad News Disclosure, and Stock Price Crash Risk

Number of pages: 51 Posted: 29 Jan 2021 Last Revised: 08 Mar 2021
City University of Hong Kong, National Taiwan University - Department of Finance, San Diego State University - Accountancy and San Diego State University
Downloads 143 (257,967)

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economic policy uncertainty, stock price crash risk, accounting, disclosure, litigation risk, bad news hoarding

48.

Internal Governance, Legal Institutions and Bank Loan Contracting Around the World

Journal of Corporate Finance, Vol. 18, No. 3, 2012
Number of pages: 51 Posted: 20 Feb 2013
Wenxia Ge, Jeong-Bon Kim and Byron Y. Song
University of Ottawa, City University of Hong Kong and Concordia University, Quebec - John Molson School of Business
Downloads 84 (372,625)
Citation 1

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corporate governance, legal origin, legal enforcement, loan contracting

49.

Financial Statement Comparability and Managers’ Use of Corporate Resources

Accounting & Finance, Forthcoming
Number of pages: 59 Posted: 07 Apr 2020
Jeong-Bon Kim, Leye Li, Louise Yi Lu and Yangxin Yu
City University of Hong Kong, UNSW Sydney, Australian National University and City University of Hong Kong
Downloads 79 (386,325)

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Financial statement comparability, Cash holdings, Capital expenditure, Acquisitions, Shareholder value

50.

Can Media Exposure Improve Stock Price Efficiency in China and Why?

Number of pages: 65 Posted: 08 Oct 2015
Jeong-Bon Kim, Zhongbo Yu and Hao Zhang
City University of Hong Kong, Shenzhen Stock Exchange Research Institute and University of Macau - Faculty of Business Administration
Downloads 73 (403,926)
Citation 1

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media exposure, stock price efficiency, China

Married CEOs and Stock Price Crash Risk

QMS Research Paper 2021-09
Number of pages: 53 Posted: 08 Nov 2021
Jeong-Bon Kim, Shushu Liao and Yangke Liu
City University of Hong Kong, Kühne Logistics University and Queen's Management School
Downloads 72 (411,689)

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Marriage, CEO, crash risk, bad news hoarding, corporate governance, compensation

Married CEOs and Stock Price Crash Risk

Posted: 14 Dec 2020 Last Revised: 09 Nov 2021
Jeong-Bon Kim, Shushu Liao and Yangke Liu
City University of Hong Kong, Kühne Logistics University and Queen's Management School

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Marriage; CEO; Crash risk; Bad news hoarding; Corporate governance; Compensation

52.

Corporate Social Responsibility and Operating Cash Flows Management: An Examination of Credit Market Incentives

Number of pages: 53 Posted: 22 Mar 2021
Hyung Il Oh, Hyunpyo Kim, Jeong-Bon Kim and Yong Gyu Lee
College of Business, Korea Advanced Institute of Science and Technology (KAIST), Shippensburg University of Pennsylvania, City University of Hong Kong and Seoul National University
Downloads 70 (413,177)

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corporate social responsibility, operating cash flows management, credit market incentives, corporate governance

53.

The Effect of Risk Factor Disclosures on the Pricing of Credit Default Swaps

Number of pages: 52 Posted: 26 Apr 2015 Last Revised: 17 Aug 2017
Tzu-Ting Chiu, Yuyan Guan and Jeong-Bon Kim
Norwegian School of Economics (NHH) - Department of Accounting, Auditing and Law, Nanyang Business School, Nanyang Technological University and City University of Hong Kong
Downloads 69 (416,466)
Citation 4

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Risk factor disclosure; Mandatory reporting; Credit risk; Credit default swap

54.

Local versus Non-Local Effects of Chinese Media and Post-Earnings Announcement Drift

Journal of Banking and Finance, Forthcoming
Number of pages: 39 Posted: 04 Jun 2019
Jeong-Bon Kim, Liuchuang Li, Zhongbo Yu and Hao Zhang
City University of Hong Kong, Xi'an Jiaotong University (XJTU), Shenzhen Stock Exchange Research Institute and University of Macau - Faculty of Business Administration
Downloads 56 (462,082)
Citation 1

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Media Capture, Local Versus Non-Local Chinese Media, PEAD

55.

XBRL Adoption and Expected Crash Risk

Journal of Accounting and Public Policy, Vol. 38, 2019
Number of pages: 56 Posted: 16 Jan 2018 Last Revised: 27 Mar 2019
Yanan Zhang, Yuyan Guan and Jeong-Bon Kim
Central University of Finance and Economics (CUFE) - School of Accountancy, Nanyang Business School, Nanyang Technological University and City University of Hong Kong
Downloads 55 (465,826)
Citation 3

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Expected Crash Risk; Bad News Hoarding; eXtensible Business Reporting Language (XBRL)

56.

Do Local Constraints on Corporate Political Activities Really Bite? Evidence from Local Adoptions of the American Anti-Corruption Act

Number of pages: 75 Posted: 05 Jun 2021
Jeong-Bon Kim and Albert Mensah
City University of Hong Kong and HEC Paris - Accounting and Management Control Department
Downloads 41 (525,810)

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American Anti-Corruption Act; Political Economy; Corporate Political Activities; Capital Market; Financial Reporting; Real Decisions

57.

Shorting Activity and Stock Return Predictability: Evidence From a Mandatory Disclosure Shock

Number of pages: 54 Posted: 07 Jun 2021
University of California, Davis - Graduate School of Management, University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management, University of Texas at San Antonio - Department of Finance and City University of Hong Kong
Downloads 38 (540,603)

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Shorting activity; Equity lending market; Stock return predictability; Mandatory disclosure shock; IFRS.

58.

Market Pressure and Multinational Corporations’ Tax-Motivated Decisions: Evidence from an SEC Experiment

Number of pages: 44 Posted: 22 Jun 2020
City University of Hong Kong, University of Waterloo - School of Accounting and Finance and University of Waterloo
Downloads 35 (556,086)

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International Tax, Repatriation, AJCA, Reg SHO, Internal Capital Market

59.

Subsidiary Operations in Offshore Financial Centers and Bank Risk-Taking: International Evidence

Journal of International Business Studies
Number of pages: 64 Posted: 27 Oct 2021
Wenxia Ge, Jeong-Bon Kim, TieMei Li and Jing Zhang
University of Ottawa, City University of Hong Kong, University of Ottawa - School of Management and university of Colorado Denver
Downloads 31 (577,992)

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Bank risk; Offshore financial center; Regulatory arbitrage; Comparative capitalism; Multiple regression analysis

60.

Foreign Equity Ownership and Information Asymmetry: Evidence from Japan

Number of pages: 27 Posted: 16 Sep 2004
Li Jiang and Jeong-Bon Kim
Hong Kong Polytechnic University and City University of Hong Kong
Downloads 18 (664,596)
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61.

Social Capital and CEO Equity Incentive Duration

Posted: 08 Jul 2021 Last Revised: 15 Jul 2021
Zhenjiang Gu, Jeong-Bon Kim, Louise Yi Lu and Yangxin Yu
NEOMA Business School, City University of Hong Kong, Australian National University and City University of Hong Kong

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social capital; executive compensation; equity incentive duration

62.

Component Auditor and Corporate Tax Aggressiveness

Posted: 09 Mar 2021
Jeong-Bon Kim, Bing Luo, Desmond Tsang and Jing Zhang
City University of Hong Kong, San Francisco State University, McGill University - Desautels Faculty of Management and university of Colorado Denver

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63.

Collusive versus Coercive Corporate Corruption: Evidence from Demand-Side Shocks and Supply-Side Disclosures

Posted: 24 Sep 2019 Last Revised: 31 Dec 2020
City University of Hong Kong, University of Manchester - Alliance Manchester Business School, College of Finance, Nanjing Agricultural University and Business School, Sun Yat-sen University

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mandatory accounting disclosure, corporate corruption, market reactions, political risk

64.

Does Real Earnings Smoothing Reduce Investors’ Perceived Risk?

Kim J-B,Wang JJ, Zhang EX. Does real earnings smoothing reduce investors’ perceived risk?. J Bus Fin Acc. 2021;1–36. https://doi.org/10.1111/jbfa.12529
Posted: 11 Jun 2019 Last Revised: 16 May 2021
City University of Hong Kong, San Diego State University - Accountancy and University of Washington, TacomaUniversity of Washington Tacoma

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real earnings smoothing; accrual-based earnings smoothing; option-implied volatility; credit default swap spread; perceived risk; credit investors; equity investors

65.

Does unionization affect the manager–shareholder conflict? Evidence from firm-specific stock price crash risk

Journal of Corporate Finance, forthcoming; https://doi.org/10.1016/j.jcorpfin.2021.101991
Posted: 11 Jun 2019 Last Revised: 03 Jun 2021
City University of Hong Kong, University of Washington, TacomaUniversity of Washington Tacoma and University of International Business and Economics (UIBE)

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unionization, stock price crash risk, risk-taking, overinvestment, information flow

66.

Does XBRL Adoption Constrain Earnings Management? Early Evidence from Mandated U.S. Filers

Contemporary Accounting Research, Forthcoming
Posted: 21 May 2019
Jeong-Bon Kim, Joung W. Kim, Joung W. Kim and Jee-Hae Lim
City University of Hong Kong, Nova Southeastern UniversityNova Southeastern University - H. Wayne Huizenga School of Business & Entrepreneurship and University of Hawaii, Manoa

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XBRL, earnings management, standardized official element, customized extension

67.

Linguistic Information Quality in Customers’ Forward-looking Disclosures and Suppliers’ Investment Decisions

Contemporary Accounting Research, Forthcoming
Posted: 13 Dec 2018 Last Revised: 14 Dec 2018
Can Chen, Jeong-Bon Kim, Minghai Wei and Hao Zhang
University of Macau, City University of Hong Kong, Independent and University of Macau - Faculty of Business Administration

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68.

Political Corruption and Firm Accounting Conservatism

Posted: 12 Nov 2018 Last Revised: 08 May 2019
Jeong-Bon Kim, Lingmin Xie and Tao Yuan
City University of Hong Kong, Shenzhen University and Nanjing University - School of Business

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political corruption, accounting conservatism, expropriation

69.

Information-Processing Costs and Breadth of Ownership

Contemporary Accounting Research, Forthcoming
Posted: 05 Aug 2018
Jeong-Bon Kim, Bing Li and Zhenbin Liu
City University of Hong Kong, City University of Hong Kong (CityU) and Hong Kong Baptist University

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Information-Processing Costs; XBRL; Breadth of Ownership; Informational Barriers

70.

Are Offshore Firms Less Conservative in Financial Reporting? International Evidence

Journal of International Financial Management & Accounting, Vol. 29, Issue 2, pp. 131-165, 2018
Number of pages: 35 Posted: 05 Jun 2018
Jeong-Bon Kim and Tiemei Li
City University of Hong Kong and University of Ottawa
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conservatism, institutional environment, offshore financial centers, offshore firms, tax avoidance

71.

Restatement Likelihood and Accounting Conservatism: Evidence from CFO Style

Posted: 13 Mar 2018
Jeong-Bon Kim, Kerstin Lopatta and Felix Canitz
City University of Hong Kong, University of Hamburg - Faculty of Business, Economics, and Social Sciences and University of Oldenburg

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Accounting Quality, Accounting Conservatism, CFO, CFO Style

72.

Divergence of Cash Flow and Voting Rights, Opacity, and Stock Price Crash Risk: International Evidence

Journal of Accounting Research, Vol. 55, No. 5, 2017
Posted: 12 Mar 2018
Hyun A. Hong, Jeong-Bon Kim and Michael Welker
University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management, City University of Hong Kong and Queen's University - Queen's School of Business

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ownership-control wedge; stock price crash risk; information opacity; IFRS

73.

Do Firm-Specific Stock Price Crashes Lead to a Stimulation or Distortion of Market Information Efficiency?

Posted: 18 Jan 2017 Last Revised: 30 Mar 2020
Jeong-Bon Kim, Edward Lee and Zhenmei (Judy) Zhu
City University of Hong Kong, University of Manchester - Alliance Manchester Business School and Fudan University - School of Management

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Stock price crashes; earnings response coefficient; post-earnings announcement drift; market information efficiency

74.

Price Discovery in the CDS Market: The Informational Role of Equity Short Interest

Review of Accounting Studies, 2016
Posted: 11 Jun 2016
Paul A. Griffin, Hyun A. Hong and Jeong-Bon Kim
University of California, Davis - Graduate School of Management, University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management and City University of Hong Kong

Abstract:

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Equity short interest, Credit default swaps, Credit spreads, Lagged price discovery

75.

XBRL Adoption and Bank Loan Contracting: Early Evidence

Journal of Information Systems, Forthcoming
Posted: 01 Dec 2014 Last Revised: 30 Jul 2017
Gary Chen, Jeong-Bon Kim, Jee-Hae Lim and Jie Zhou
University of Illinois at Chicago, City University of Hong Kong, University of Hawaii, Manoa and National University of Singapore (NUS)

Abstract:

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eXtensible Business Reporting Language (XBRL), Information Technology, Information Processing Cost, Loan Contracting

76.

The Influence of Ownership Structure, Analyst Following and Institutional Infrastructure on Stock Price Informativeness: International Evidence

Accounting & Finance, Vol. 54, Issue 3, pp. 885-919, 2014
Number of pages: 35 Posted: 24 Sep 2014
Jeong-Bon Kim, Li Jiang and Lei Pang
City University of Hong Kong, Hong Kong Polytechnic University and Hong Kong Baptist University (HKBU)
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Ownership structure, Stock price informativeness, Analyst following, Institutions

Are Related‐Party Sales Value‐Adding or Value‐Destroying? Evidence from China

Journal of International Financial Management & Accounting, Vol. 26, Issue 1, pp. 1-38, 2015
Number of pages: 38 Posted: 20 Jan 2015
Raymond M. K. Wong, Jeong-Bon Kim and Agnes W. Y. Lo
City University of Hong Kong (CityU) - Department of Accountancy, City University of Hong Kong and Lingnan University
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Are Related-Party Sales Value-Adding or Value-Destroying? Evidence from China

Journal of International Financial Management & Accounting (Forthcoming)
Posted: 27 Aug 2014
Raymond M. K. Wong, Jeong-Bon Kim and Agnes W. Y. Lo
City University of Hong Kong (CityU) - Department of Accountancy, City University of Hong Kong and Lingnan University

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firm value, related-party transactions, controlling shareholders, tax planning

78.

Internal Control Weakness and the Asymmetrical Behavior of Selling, General, and Administrative Costs

Journal of Accounting, Auditing and Finance, Forthcoming
Posted: 18 Aug 2014 Last Revised: 15 Jul 2019
Jeong-Bon Kim, Jay Junghun Lee and Jong Chool Park
City University of Hong Kong, University of Massachusetts Boston and University of South Florida - School of Accountancy

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internal control, cost stickiness, selling, general, and administrative costs, internal information quality, real options theory

79.

Audit Quality and the Market Value of Cash Holdings: The Case of Office-Level Auditor Industry Specialization

Auditing: A Journal of Practice & Theory, 34 (2), 2015, pp. 27-57.
Posted: 13 Aug 2014 Last Revised: 03 Mar 2016
Jeong-Bon Kim, Jay Junghun Lee and Jong Chool Park
City University of Hong Kong, University of Massachusetts Boston and University of South Florida - School of Accountancy

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audit quality, auditor industry specialization, cash holdings, capital expenditures, cash management efficiency

80.

Labor Unemployment Risk and Sticky Cost Behavior

2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Posted: 14 Jan 2014
Jeong-Bon Kim and Ke Wang
City University of Hong Kong and University of Alberta - School of Business

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unemployment risk, sticky costs, unemployment insurance, resource adjustment, adjustment costs

81.

Multinationals' Offshore Operations, Tax Avoidance, and Firm‐Specific Information Flows: International Evidence

Journal of International Financial Management & Accounting, Vol. 25, Issue 1, pp. 38-89, 2014
Number of pages: 52 Posted: 05 Jan 2014
Jeong-Bon Kim and Tiemei Li
City University of Hong Kong and University of Ottawa
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82.

The Role of Financial Variables in the Pricing of Korean Initial Public Offerings

Pacific-Basin Finance Journal Volume 3, Issue 4, December 1995, Pages 449–464, University of Alberta School of Business Research Paper No. 2013-1064
Posted: 02 Jul 2013
Jason Lee, Jeong-Bon Kim and Itzhak Krinsky
University of Alberta, City University of Hong Kong and Deutsche Bank Alex. Brown

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Initial Public Offerings, Role of financial variables

83.

The Aftermarket Performance of Initial Public Offerings in Korea

University of Alberta School of Business Research Paper No. 2013-1063, Pacific-Basin Finance Journal Volume 3, Issue 4, December 1995, Pages 429–448
Posted: 02 Jul 2013
Jason Lee, Jeong-Bon Kim and Itzhak Krinsky
University of Alberta, City University of Hong Kong and Deutsche Bank Alex. Brown

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Korea, Initial public offerings, Long-run performance, Deregulation

84.

Trading Responses to Analysts' Earnings Forecasts, Transaction Sizes, News Types and Trader Types

University of Alberta School of Business Research Paper No. 2013-1060, Journal of Business Finance & Accounting Volume 23, Issue 7, pages 1043–1058, October 1996
Posted: 02 Jul 2013
Jason Lee, Tae H. Park and Jeong-Bon Kim
University of Alberta, Concordia University, Quebec - Department of Finance and City University of Hong Kong

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85.

Institutional Holding and Trading Volume Reactions to Quarterly Earnings Announcements

University of Alberta School of Business Research Paper No. 2013-1058, Journal of Accounting, Auditing & Finance January 1997 12: 1-14
Posted: 02 Jul 2013
Jason Lee, Jeong-Bon Kim and Itzhak Krinsky
University of Alberta, City University of Hong Kong and Deutsche Bank Alex. Brown

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86.

The Impact of Institutional Characteristics on Return-Earnings Associations in Japan

University of Alberta School of Business Research Paper No. 2013-1055, The International Journal of Accounting Volume 34, Issue 4, October 1999, Pages 571–596
Posted: 02 Jul 2013
Joseph K. Cheung, Jason Lee and Jeong-Bon Kim
Hong Kong Polytechnic University - School of Accounting and Finance, University of Alberta and City University of Hong Kong

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Japan, Return–earnings associations, Earnings response coefficients, Long-window approach, Cross shareholdings, Foreign ownerships, Unrecognized goodwill

87.

Motives for Going Public and Underpricing: New Evidence from Korea

Journal of Human Resource Costing & Accounting 09/2008, Vol. 12, No. (3):179-212, University of Alberta School of Business Research Paper No. 2013-1066
Posted: 02 Jul 2013
Jason Lee and Jeong-Bon Kim
University of Alberta and City University of Hong Kong

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88.

The Impact of Mandatory IFRS Adoption on Audit Fees: Theory and Evidence

Accounting Review, Forthcoming
Posted: 04 Jan 2010 Last Revised: 07 Sep 2012
Jeong-Bon Kim, Xiaohong Liu and Liu Zheng
City University of Hong Kong, The University of Hong Kong and The University of Hong Kong - Faculty of Business and Economics

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IFRS adoption, audit fees, audit complexity, reporting quality, legal regime

89.

Value Relevance of Discretionary Accruals in the Asian Financial Crisis of 1997-1998

Journal of Accounting and Public Policy, Vol. 30, No. 2, 2011
Posted: 15 Dec 2009 Last Revised: 15 May 2011
Jong-Hag Choi, Jeong-Bon Kim and Jay Junghun Lee
Seoul National University - College of Business Administration, City University of Hong Kong and University of Massachusetts Boston

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Asian financial crisis, value relevance, discretionary accruals, nondiscretionary accruals, operating cash flows

90.

Does Auditor Designation by the Regulatory Authority Improve Audit Quality? Evidence from Korea

Journal of Accounting and Public Policy, Forthcoming
Posted: 12 Dec 2009
Jeong-Bon Kim and Cheong H. Yi
City University of Hong Kong and Hong Kong Polytechnic University - School of Accounting and Finance

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Auditor designation, Audit Quality, Earnings management

91.

Cross-Listing Audit Fee Premiums: Theory and Evidence

The Accounting Review, Vol. 84, pp. 1429-1463, 2009
Posted: 05 Jan 2006 Last Revised: 07 Sep 2012
Seoul National University - College of Business Administration, City University of Hong Kong, The University of Hong Kong and University of British Columbia (UBC) - Sauder School of Business

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Cross-listing, Audit fee, Legal regime, Audit quality

92.

Audit Pricing, Legal Liability Regimes, and Big 4 Premiums: Theory and Cross-Country Evidence

Contemporary Accounting Research, Vol. 25, No. 2, pp. 55-100
Posted: 31 May 2005 Last Revised: 07 Sep 2012
Seoul National University - College of Business Administration, The University of Hong Kong, City University of Hong Kong and University of British Columbia (UBC) - Sauder School of Business

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Audit fee, Legal liability cost, Liability regime shift, Big 4 fee premium

Other Papers (2)

Total Downloads: 26
1.

Offshore Operations and Bank Loan Contracting: Evidence from Firms that Set Up Subsidiaries in Offshore Financial Centers

2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 65 Posted: 13 Dec 2014 Last Revised: 10 Nov 2015
Wenxia Ge, Jeong-Bon Kim, TieMei Li and Yutao Li
University of Ottawa, City University of Hong Kong, University of Ottawa - School of Management and University of Lethbridge
Downloads 16 (471,208)

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offshore operation; offshore financial center; loan contracting; information risk; default risk; legal enforcement

2.

Information Flows, Tax Avoidance Policy and Firm-Level Institutional Variation: International Evidence

CAAA Annual Conference 2012
Number of pages: 44 Posted: 16 Jan 2012 Last Revised: 25 Jan 2012
Jeong-Bon Kim and TieMei Li
City University of Hong Kong and University of Ottawa - School of Management
Downloads 10

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Offshore Financial Centers, Market Synchronicity, Tax Avoidance, Legal Institution