Search Results - person:"Ahn, Minkwan"

The market’s view on accounting classifications for asset securitizations

Ahn, Minkwan - In: International Journal of Financial Studies : open … 11 (2023) 3, pp. 1-19

Prior research has examined how investors view asset securitizations, and shows that investors treat securitizations as borrowings, even when GAAP treats them as sales. Upon the adoption of two new accounting standards relating to securitizations, some off-balance-sheet securitized assets were...

Persistent link: https://www.econbiz.de/10014419521

Do more readable sustainability reports provide more value-relevant information to shareholders?

Ahn, Minkwan; Jung, Doowon; Kim, Jeong-Taek; Lee, Woo-Jong - In: Finance research letters 57 (2023), pp. 1-5

Persistent link: https://www.econbiz.de/10014507664

Do managers withhold bad news from credit rating agencies?

Ahn, Minkwan; Bonsall, Samuel B., IV; Van Buskirk, Andrew - In: Review of accounting studies 24 (2019) 3, pp. 972-1021

Persistent link: https://www.econbiz.de/10012099033

The role of the business press in the pricing of analysts’ recommendation revisions

Ahn, Minkwan; Drake, Michael; Kyung, Hangsoo; Stice, Han - In: Review of accounting studies 24 (2019) 1, pp. 341-392

Persistent link: https://www.econbiz.de/10012006197

Have SFAS 166 and SFAS 167 improved the financial reporting for securitizations?

Ahn, Minkwan; Bonsall, Samuel B.; Bozanic, Zahn; Dou, Yiwei - In: Journal of Business Finance & Accounting 47 (2020) 7-8, pp. 821-857

Persistent link: https://www.econbiz.de/10012282677