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Debt financing and voluntary adoption of the international financial reporting standards : evidence from Korean unlisted firms

Jung, Woon-Oh; Park, Sung Ook; Chung, Heesun - In: Emerging markets finance & trade : a journal of the … 52 (2016) 1/3, pp. 39-51

Persistent link: https://www.econbiz.de/10011562384

Earnings management by controlling shareholders who plan for stock gifts : Korean evidence

Lee, Su Jeong; Park, Sung Ook; Jung, Woon-Oh - In: Asia-Pacific journal of accounting & economics : APJAE 25 (2018) 3/4, pp. 313-329

Persistent link: https://www.econbiz.de/10011986389

Controlling shareholders' tax incentives and related party transactions

Chung, Heesun; Choi, Sunhwa; Jung, Woon-Oh - In: Pacific-Basin finance journal 57 (2019), pp. 1-15

Persistent link: https://www.econbiz.de/10012170358

Financial disclosure incentives and organizational form changes

Chung, Heesun; Jung, Woon-Oh - In: Asia-Pacific journal of financial studies 45 (2016) 6, pp. 839-863

Persistent link: https://www.econbiz.de/10011735993

Stock market response to the financial regulations in the mortgage-lending market in Korea

Jung, Woon-Oh; Park, Sung Ook - In: Journal of international financial management and accounting 28 (2017) 2, pp. 107-130

Persistent link: https://www.econbiz.de/10011779595

Tax reporting game under uncertain tax laws and asymmetric information

Jung, Woon-Oh - In: Economics Letters 37 (1991) 3, pp. 323-329

Persistent link: https://www.econbiz.de/10005275512

A comparison of bribery and bidding in thin markets

Beck, Paul J.; Maher, Michael W. - In: Economics Letters 20 (1986) 1, pp. 1-5

Persistent link: https://www.econbiz.de/10005355847

Did the SEC impact banks' loan loss reserve policies and their informativeness?

Beck, Paul J.; Narayanamoorthy, Ganapathi S. - In: Journal of Accounting and Economics 56 (2013) 2, pp. 42-65

During the late 1990s, the SEC alleged that banks were overstating loan loss allowances to establish cookie jar reserves. Their intervention in bank accounting culminated in 2001 with new guidance (SAB 102) designed to improve financial reporting quality. We show that banks' allowance estimation...

Persistent link: https://www.econbiz.de/10010729558

Effects of ASU 2016-13 and COVID-19 on banks' loan loss allowances

Beck, Allison K.; Beck, Paul J. - In: Advances in accounting : a research annual 56 (2022), pp. 1-13

Persistent link: https://www.econbiz.de/10013365538

An economic analysis of competitive bidding for public sector audit engagements

Beck, Paul J.; Barefield, Russell M. - In: Journal of Accounting and Public Policy 5 (1986) 3, pp. 143-165

Persistent link: https://www.econbiz.de/10005546303